The Heavy Vehicle Use Tax (HVUT) is an annual fee for heavy vehicles operating on public highways at registered gross weights of 55,000 pounds or more.
Determining Gross Taxable Weight
Determine your weight by adding:
- Actual unloaded weight of the vehicle fully equipped for service.
- Actual unloaded weight of any trailers/semitrailers customarily used in combination.
- Weight of the maximum load customarily carried on the vehicle and trailers.
HVUT Tax Rates
| Gross Taxable Weight |
Annual Tax Rate |
| Below 55,000 lbs |
No Tax |
| 55,000 - 75,000 lbs |
$100 + $22 per 1,000 lbs over 55,000 lbs |
| Over 75,000 lbs |
$550 (Maximum) |
Exempt Organizations
- Federal, State, or Local Governments
- The American Red Cross
- Nonprofit fire departments or rescue squads
- Indian tribal governments
- Mass transportation authorities
Exempt Vehicles
- Commercial vehicles traveling < 5,000 miles annually.
- Agriculture vehicles traveling < 7,500 miles annually.
- Mobile machinery & non-transportation trailers.
- Qualified blood collector vehicles.
Note: Exempt carriers may still be required to file tax forms with the IRS or notify the DMV.
