Heavy highway motor vehicles with gross taxable weight of 55,000 pounds or more and uses public highway for transportation purpose are referred as taxable vehicles (IRS Form 2290). Here, the public highway refers to a road in United States and not a private road. The road may be federal, county, state and city roads.
A highway heavy vehicle comprises any self-propelled vehicle, which is designed to carry the load on the public highways, whether they are not actually designed to carry out that particular function. Few examples for these types of vehicles include truck tractors, trucks and buses. The vehicles such as pickup trucks, panel trucks, vans and other similar trucks does not come under this taxable category and are not subjected to this tax as they have less gross taxable weight of 55,000 pounds.
A vehicle that contains a frame, or a frame with body but does not add the load. It is not considered whether the vehicle is designed to perform highway transportation activity for only load, like passengers, personal effects and furnishings or special kind of goods, cargo, supplies or materials. It does not consider whether the vehicle is specially designed for machinery or equipment to perform highway transportation.