Form 2290

Taxable Gross Weight and Taxable Vehicles on Form 2290

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Taxable Vehicles

Highway motor vehicles that have a gross weight of 55,000 pounds or more are considered taxable vehicles. This includes vehicles that are designed to carry loads on public highways such as semi-trucks and their trailers.

Vehicles such as pickup trucks, panel trucks, and similar vehicles are not subject to this tax as long as their taxable gross weight is less than 55,000 pounds.

Taxable Gross Weight

Taxable gross weight of a vehicle is the sum of:

  • The actual unloaded weight of the vehicle that is fully equipped for service
  • The actual unloaded weight of trailers or semi trailers fully equipped for service typically used in combination with the vehicle
  • The weight of maximum load typically carried on the vehicle and on trailers or semi trailers.

What does actual unloaded weight mean?

The actual unloaded weight of a vehicle is the empty weight of the vehicle. If the vehicle is equipped to tow a trailer or semi trailer, then the weight of the truck and trailer is combined.

What does fully equipped for service mean?

When calculating the weight of a vehicle that is fully equipped for service, you must include the body, all accessories, and equipment attached to it or carried in the vehicle and its full supply of fuel, oil, and water.

This doesn’t include the driver and equipment mounted on or attached to the vehicle for use in handling, protecting, or preserving cargo or any special equipment such as air compressor, crane, or specialized oilfield equipment.

Determining Taxable Gross Weight

The weight declared when registering a vehicle in your state may affect the taxable gross weight used to calculate your HVUT.

State registration by specific gross weight
  • If the vehicle is registered in any state that requires a declaration of gross weight in a specific amount, the vehicle’s taxable gross weight on your Form 2290 must be no less than the highest gross weight declared for that vehicle in your state.
  • The taxable gross weight must be no less than the highest combined gross weight declared if the vehicle has a tractor-trailer or truck-trailer combination.
State registration by gross weight category
  • Suppose the vehicle is registered in a state that requires vehicles to be registered based on gross weight, and the vehicle isn’t registered in a state that requires a declaration of specific gross weight.
  • In that case, the vehicle’s taxable gross weight on your Form 2290 must fall within the highest gross weight category in the state of registration.
Special permits

In determining a vehicle’s taxable gross weight, you should not consider weight declared to obtain special temporary travel permits. These are permits that allow a vehicle to operate:

  • In a state in which it isn’t registered,
  • At more than a state’s maximum weight limit, or
  • At more than the weight at which it is registered in the state.

However, special temporary travel permits exemptions don’t include permits that are issued for your vehicle if the total amount of time covered by those permits is more than 60 days or (if issued on a monthly basis) more than 2 months during a tax year.

Calculating and making HVUT Payments

The annual Heavy Vehicle Use Tax will vary based on the taxable gross weight category. The HVUT payment for the vehicle with a gross weight of 55,000 pounds is $100 and the maximum HVUT is $550 for vehicles with gross weight over 75,000 pounds.

Calculating and making HVUT Payments

The annual Heavy Vehicle Use Tax will vary based on the taxable gross weight category. The HVUT payment for the vehicle with a gross weight of 55,000 pounds is $100 and the maximum HVUT is $550 for vehicles with gross weight over 75,000 pounds.

Taxes for Other Weight Categories
Taxable gross weight Tax Rates
Below 55,000 pounds No Tax
55,000 pounds $100
Over 75,000 pounds $550
Between
55,000 to 75,000 pounds
$100 plus $22 for every
1,000 pounds over 55,000

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With ExpressTruckTax, all your HVUT tax calculations are automatic and accurate. Just add your business details, enter the number of vehicles and its gross weight category. Your HVUT will be calculated automatically. You can choose to pay the IRS using any one of the methods accepted by the IRS and file your Form 2290 with the IRS instantly. Click here to learn about IRS HVUT payment methods. Want to find out how much you will owe? Use our HVUT calculator.

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