Taxable vehicles with gross weight of 55,000 lbs and more using public highways need to file Heavy Vehicle Use Tax. The collected HVUT truck taxes are dispersed among the states to fund improvement of highway and maintenance.
Taxable gross weight of the heavy vehicle is the sum of the following:
- The actual weight of the vehicle that is fully equipped for service without load.
- The actual weight of any fully equipped trailers or semi-trailers for service without load routinely used along with the vehicle.
- The maximum weight load carried on the vehicle regularly and on any trailers or semi-trailers used along with the vehicle regularly.
Increase in Taxable Gross Weight
The gross weight of the vehicle contributes to the total tax amount. When the taxable gross weight of the vehicle increases during the tax period and the vehicle falls into a new category, you need to notify the IRS in the amended return Form 2290. For instance, if there is an increase in the maximum load regularly, it may increase the taxable gross weight of the vehicle. File Form 2290 by the last day of the next month in which the taxable gross weight is increased.
Determining the Taxable Gross Weight
The weight declared while registering the vehicle in a state will affect the taxable gross weight, which is used in the computation of HVUT tax.
State Registration by Specific Gross Weight
When the vehicle is registered in, any state where the declaration of gross weight in specific amount is required which includes proportional or prorated registration or payment of any taxes or fees, the taxable gross weight of the vehicle must not be less than the highest declared gross weight of the vehicle in any state.
State Registration by Gross Weight Category
When the vehicle is registered in a state where the registration of the vehicle is done based on the gross weight and the vehicle is not registered in a state where the declaration of specific fall within the highest gross weight category is required for which the vehicle is registered in that state.
State Registration by Actual Unloaded Weight
When the vehicle is registered in a state or the states where the registration is based on the actual unloaded weight, then the taxable gross weight of the vehicle is the sum of the three items listed under the taxable gross weight section.
While determining the taxable gross weight of the vehicle, do not consider the weights, which you declared to attain special temporary travel permits. The permits that allows the vehicles to operate:
- In a state where it is not registered.
- More than a maximum weight limit of the state or
- More than the actual weight while it is registered in the state.
The temporary special travel permits do not take account of the permits that are issued for your vehicle if the total time of those permits is more than 60 days or 2 months more during the taxable year.