Units which can turn at least at 2 directions

[Jeff Conner]

Vehicles in SB do have a facing and you can rotate them within a hex at a cost of six movement points (can be affected by ground conditions). A vehicle will also turn to face a hex it is entering except for movement to the rear. This is considered backing up and costs double movement points. All of this is important as the armor value is affected by the portion of the vehicle hit by any incoming fire. The armor value for fire originating in the front aspect, which is less than 60 degrees (the front hexside minus the spines), is 150% the listed value. The flank aspect is 100% of the listed value and the rear is 75% of the listed value. Consequently, you want to keep your vehicles pointed towards the greatest threat.

As Alan mentioned, tanks can fire in a 360 degree circle as can most other weapons. However, vehicles with a fixed main gun, such as a Stug III, are limited to firing in a 60 degree arc. If they are not facing a prospective target during your opponent's turn, they won't fire and you have to move or rotate them during your turn to bring a target to bear. There is a flag in the data editor that allows you to set the fixed weapon status for vehicles. Unfortunately, guns don't have a facing so that it can't be used there.