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