U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
Office of Highway Policy Information (OHPI) – Heavy Vehicle Use Tax
Heavy Vehicle Use Tax
Funding Our Nation's Highway Programs and Leveling the Playing Field
Section 1 Questions
Answer the following questions by writing the answers on a piece of paper.
When done, review the answers on the next page.
- For the HVUT, the gross taxable weight of a vehicle is determined by adding
- The typical operating weight of the vehicle, the weight of the load,
and the weight of the load for any trailers or semi-trailers used in
combination with the vehicle.
- The maximum load for the vehicle plus the operating weight for any
trailers or semi-trailers used in combination with the vehicle.
- The actual unloaded weight of the vehicle fully equipped for service,
the actual unloaded weight of any trailers or semitrailers fully equipped
for service customarily used in combination with the vehicle, and the
weight of the maximum load customarily carried on the vehicle and any
trailers or semi-trailers customarily used in combination with the vehicle.
- The average operating weight of the vehicle plus the average operating
weight for any trailers or semi-trailers customarily used in combination
with the vehicle.
- C or D.
- Which of these groups are exempt from the HVUT?
- The Federal Government.
- Religious organizations.
- The American Red Cross.
- All non-profit organizations.
- A and C.
- What vehicle types are exempt from the HVUT?
- Commercial vehicles traveling fewer than 5,000 miles annually.
- Mobile machinery for non-transportation functions.
- Any agriculture vehicle traveling fewer than 10,000 miles annually.
- All of the above.
- A and B only.
- In 2010, roughly how much revenue did the HVUT contribute to the Federal
Highway Trust Fund (HTF) and what share of total Federal HTF receipts did
this amount represent?
- $886 million, 2.9%.
- $1 billion, 6%.
- $500 million, 3.0%.
- $620 million, 3.3%.
- $2.5 billion, 8%.
Page last modified on November 7, 2014.