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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

Collage: Bridge, Currency and Trucks

What Is the HVUT and
  Who Must Pay It?


The heavy vehicle use tax or HVUT is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding:

If the gross taxable weight is from 55,000 to 75,000 pounds, the HVUT is $100, plus $22 per 1,000 pounds over 55,000 pounds. For over 75,000-pound vehicles, the maximum HVUT is $550 per year. The table below illustrates these categories.

Gross Taxable Weight Heavy Vehicle Use Tax Rates
Below 55,000 lbs No tax
55,000-75,000 lbs $100 plus $22 per 1,000
pounds over 55,000 lbs
Over 75,000 lbs $550

There are a number of groups that receive exemptions from the HVUT, including:

There are also a number of vehicles exempted from the HVUT:

Exempt carriers may be required to file tax forms with the IRS or notify the local department of motor vehicles (DMV) of the exempt status being claimed.

More Information

Link to IRS Form 2290: http://www.irs.gov/pub/irs-pdf/f2290.pdf
Link to IRS Form 2290 Instructions: http://www.irs.gov/pub/irs-pdf/i2290.pdf

 

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