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 the unloaded weight of the motor vehicle and any trailers together with the maximum load customarily carried on-road by the truck-trailer combination. The maximum HVUT is $550 per year.
A number of groups (e.g., Federal Government, mass transit authorities, American Red Cross) and certain vehicles (e.g., low mileage, vehicles not operating on highway systems) receive exemptions from the HVUT.
|Gross Taxable Weight||Heavy Vehicle Use Tax Rates|
|Below 55,000lbs||No tax|
|55,000 – 75,000lbs||$100 plus $22 per 1,000 pounds over 55,000lbs|
The nation benefits from enhanced HVUT collections. They help increase transportation infrastructure investments, which can:
The code of federal regulations establishes a framework for HVUT enforcement in 23 CFR 669 and assigns responsibilities to multiple federal and state agencies.
The IRS is responsible for HVUT collections and taxpayer audits.
The FHWA is required to conduct HVUT compliance reviews at least once every three years for each state in the nation. Responsibility for conducting these reviews falls to the division offices.
States are required to obtain proof of HVUT payments when registering heavy trucks subject to the tax. Further, the Governor of each state must certify compliance with the HVUT requirement prior to January 1 of each year.
Please join in the effort to enhance HVUT enforcement.
For more information please contact:
Michael Dougherty, FHWA
Ralph Davis, FHWA
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