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Highway Statistics 2005 OHPI > Highway Statistics > 2005 > Finance > Table FE-101B

FEDERAL TAX RATES ON MOTOR VEHICLES AND RELATED PRODUCTS 1/

SEPTEMBER 2006 (CENTS PER GALLON) TABLE FE-101B
EFFECTIVE DATE OF NEW TAX OR REVISION OF EXISTING TAX AUTOMOBILES (PERCENT OF MANUFACTURER'S SALES PRICE) MOTORCYCLES (PERCENT OF MANUFACTURER'S SALES PRICE) BUSES (PERCENT OF MANUFACTURER'S SALES PRICE) TRUCKS 2/ TRAILERS 2/ PARTS AND ACCESSORIES (PERCENT OF MANUFACTURER'S SALES PRICE) TIRES 3/ TUBES 3/ TREAD RUBBER (CENTS PER POUND) 4/ USE
October 4, 1917 3 percent 3 percent 3 percent 3 percent Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
January 1, 1919 Double arrow pointing down
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Automobiles for hire $10 for 7 or fewer passengers; $20 for over 7 passengers
February 25, 1919 5 percent 5 percent 5 percent Double arrow pointing down Double arrow pointing down 5 percent 5 percent 5 percent Double arrow pointing down Double arrow pointing down
July 3, 1924 Double arrow pointing down
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Exempted truck chassis sold for $1,000 or less and truck bodies for $200 or less Double arrow pointing down
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2.5 percent 2.5 percent 2.5 percent Double arrow pointing down
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February 26, 1926 Double arrow pointing down Double arrow pointing down Double arrow pointing down Repealed Double arrow pointing down Repealed Repealed Repealed Double arrow pointing down Double arrow pointing down
March 29, 1926 3 percent 3 percent 3 percent Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
June 30, 1926 Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Repealed
May 29, 1928 Repealed Repealed Repealed Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
June 21, 1932 3 percent 3 percent 3 percent 2 percent Double arrow pointing down 2 percent 2.25¢ per pound 4¢ per pound Double arrow pointing down Double arrow pointing down
July 1, 1940 3.5 percent 3.5 percent 3.5 percent 2.5 percent Double arrow pointing down 2.5 percent 2.5¢ per pound 4.5¢ per pound Double arrow pointing down Double arrow pointing down
October 1, 1941 7 percent 7 percent 5 percent 5 percent House trailers, 7 percent; 5 percent 5¢ per pound 9¢ per pound Double arrow pointing down
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February 1, 1942 Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down All motor vehicles, $5
June 30, 1946 Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Repealed
November 1, 1951 10 percent 10 percent 8 percent 8 percent 8 percent 5/ 8 percent Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
September 1, 1955 Double arrow pointing down Repealed Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
July 1, 1956 Double arrow pointing down
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10 percent 10 percent 10 percent 5/ Double arrow pointing down
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8¢ per pound Double arrow pointing down
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Annual tax on motor vehicles over 26,000 pounds gross weight, $1.50 per 1,000 pounds 6/
July 1, 1961 Double arrow pointing down
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10¢ per pound 10¢ per pound Annual tax on motor vehicles over 26,000 pounds gross weight, $3 per 1,000 pounds 6/
June 22, 1965 7 percent 7/ Double arrow pointing down 10 percent 5/ 10 percent 5/ Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
January 1, 1966 6 percent Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down 8 percent 8/ Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
March 16, 1966 7 percent Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
August 16, 1971 Repealed Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
November 10, 1978 Double arrow pointing down Double arrow pointing down Repealed 9/ Double arrow pointing down Double arrow pointing down 8 percent 9/ 10/ 10¢ per pound 9/ 10¢ per pound 9/ 9/ Double arrow pointing down
January 1, 1981 Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down 9.75¢ per pound 9/ 11/ Double arrow pointing down Double arrow pointing down Double arrow pointing down
January 7, 1983 Double arrow pointing down Double arrow pointing down Double arrow pointing down 10 percent 12/ 10 percent 5/ 12/ Repealed Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
April 1, 1983 Double arrow pointing down Double arrow pointing down Double arrow pointing down 12 percent 12/ 12 percent 5/ 12/ Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down Double arrow pointing down
January 1, 1984 Double arrow pointing down
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15¢ per pound over 40 to 70 pounds; $4.50 plus 30¢ per pound over 70 to 90 pounds; $10.50 plus 50¢ per pound over 90 pounds 9/ Repealed Repealed Double arrow pointing down
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July 1, 1984 Double arrow pointing down
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Annual tax on motor vehicles: 55,000 TO 75,000 pounds gross weight, $100 plus $22 per 1,000 pounds over 55,000 pounds; over 75,000 pounds, $550 13/
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9.45¢ per 10 pounds max. rated load capacity over 3,500 pounds, (4.725¢ in the case of bias ply or super-single tires Double arrow pointing down
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Scheduled change under existing laws Double arrow pointing down
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Termination Sept. 30, 2011 Termination Sept. 30, 2011 Double arrow pointing down
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Termination Sept. 30, 2011 Termination Sept. 30, 2011 Double arrow pointing down
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Termination Sept. 30, 2011

Footnotes

1/ The focus of this table is on the Federal taxes on motor vehicles and related products used on highways. The detail provided for other uses is incomplete. Most of the revenue raised by the taxes described is dedicated to the Federal Highway Trust Fund for the financing of highway and transit programs.

2/ Percent of manufacturer's sales price through March 31, 1983; percent of retailer's sales price thereafter.

3/ Percent of manufacturer's sales price to February 26, 1926; re-enacted effective June 21, 1932, on a cents-per- pound basis, but applicable to all tires and tubes, not limited to those for automotive vehicles. Tires and tubes for toys exempted effective November 1, 1951. The additional 3 cents per pound, effective July 1, 1956, and 2 cents per pound, effective July 1, 1961, apply to tires for highway vehicles only. Laminated tires are taxed 1 cent per pound effective July 1, 1965. Effective January 1, 1984, tires of 40 pounds or less are exempt.

4/ Applies to tires "of the type used on highway vehicles."

5/ The following are exempt from the stated taxes: effective November 1,1951, house trailers; effective June 22, 1965, school buses, camper bodies, motor homes, truck and trailer bodies designed for seed, feed, and fertilizer, small three-wheeled vehicles; effective September 23, 1971, trucks, buses, and trailers 10,000 pounds or less gross weight; and, effective December 11, 1971, local transit buses in urban use and trash container bodies for trucks.

6/ The tax applies to the entire gross weight of a vehicle or combination if its gross weight exceeds 26,000 pounds. Buses used in local transit service are exempt.

7/ Although the "basic" tax on automobiles was 7 percent of the manufacturer's wholesale price until January 1, 1966, the 10-percent rate that became effective on a temporary basis November 1, 1951 remained in effect through periodic extensions.

8/ Automobile parts and accessories are exempt from stated taxes.

9/ Taxes paid on buses purchased after April 19, 1977 are refunded. Effective December 1, 1978, bus parts and accessories are exempt and school buses along with intercity and local buses used to transport the general public for compensation on scheduled routes (or 20 or more passenger buses on nonscheduled routes) are exempt from the stated taxes for tires, tubes, and tread rubber.

10/ Although the "basic" tax is 5 percent of the manufacturer's wholesale price, the 8-percent rate that became effective on a temporary basis November 1, 1951, remained in effect through periodic extensions until the tax was repealed.

11/ The tax on nonhighway tires is 4.875 cents per pound except laminated tires are taxed at 1 cent per pound.

12/ Trucks 33,000 pounds or less gross vehicle weight, trailers 26,000 pounds or less gross vehicle weight and rail/highway trailers are exempt from stated taxes. Effective July 18, 1984, piggyback trailers are taxed at 6 percent through July 17, 1985.

13/ The effective date for the rate change for small owner-operator with 5 or fewer taxable trucks is July 1, 1985. Rate is reduced by 25 percent for logging trucks. Trucks used less than 5,000 miles (farm trucks 7,500 miles) per taxable year on public highways and trucks with gross weights under 55,000 pounds are exempt. Effective July 1, 1987, trucks based for registration purposes in Canada or Mexico shall be taxed at 75 percent of the rate before they can operate in the United States. Previously these vehicles were exempt.


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