Highway Use Tax (2290)
Highway use tax, also called heavy vehicle use tax, is an annual fee you are required to pay if you operate a vehicle with a taxable gross weight of over 55,000 pounds on public highways. You can determine the taxable gross weight of your vehicle by adding:
- the weight of your vehicle while unloaded and fully equipped for service;
- the weight of an unloaded trailer or semitrailer hauled by your vehicle, fully equipped for service;
- the maximum load weight carried on the vehicle or trailer.
Highway Use Tax Rates
Vehicles with a gross taxable weight below 55,000 pounds are not subject to highway use tax. If the weight is between 55,000 pounds and 75,000 pounds, the tax rate is $100 plus an additional $22 per 1000 pounds. The maximum rate is $550 and is paid if the vehicle’s gross taxable weight is 75,000 pounds or more.
Highway Use Tax Exemptions
You can claim the exempt status of your vehicle if it is:
- not considered a highway motor vehicle – for instance, mobile machinery or vehicles for off-highway use;
- a commercial vehicle that travels fewer than 5,000 miles per year;
- an agriculture vehicle that travels fewer than 7,500 miles per year;
- a qualified blood collector vehicle.
Let DOT Operating Authority team help you!
At DOT Operating Authority we will be happy to help you with your highway use tax, whether you want to file it or claim the exempt status. We understand how busy you are running your business and how important it is to keep all the paperwork in order. Our professional team will assist you with getting authority to operate, as well as with various filings, forms, and taxes associated with the transportation industry.
Give us a call today and let us know how we can be of help!
For more information on Highway Use Tax, watch the video below.