• The HVUT applies to highway vehicles with a taxable gross weight of 55,000 pounds or more — whether used interstate or intrastate.
• Canadian and Mexican registered vehicles that operate in the United States must also pay the full tax.

The heavy vehicle use tax (HVUT) is imposed against certain heavy motor vehicles, including trucks, truck tractors, and buses, and is exacted for the use of public highways.

Which regulations apply?

The Tax on Use of Certain Highway Motor Vehicles in 26 CFR Part 41, Subpart B is the tax/regulation governing HVUT.

Who must comply?

The HVUT applies to highway vehicles with a taxable gross weight of 55,000 pounds or more — whether used interstate or intrastate. The tax is payable to the Internal Revenue Service (IRS).

The tax applies when a vehicle must be registered in a carrier’s name and when the vehicle is first used on a public roadway.

What about foreign vehicles?

Canadian and Mexican registered vehicles that operate in the United States must also pay the full tax.

Foreign carriers operating taxable vehicles into the United States must carry proof of HVUT tax payment in their vehicles and present it to U.S. Customs and Border Protection officials upon request.

What about claiming a tax suspension?

Carriers may claim a tax suspension from HVUT if they expect taxable vehicles to operate 5,000 miles or fewer (7,500 miles or fewer for agricultural vehicles) during the tax year. The HVUT must still be filed, but no tax is due on vehicles qualified for suspension. If later in the year the vehicle ends up operating more than 5,000/7,500 miles, an amendment must be filed and the entire tax is due.

Tax rate

The tax rate per vehicle varies based on the taxable gross weight of the vehicle, as follows: