What is Taxable Gross Weight?

Form 2290, Heavy Vehicle Use Tax has to be reported for a vehicle weight 55,000 lbs or more. Depending on the Gross Weight the category of a vehicle will changes.

Taxable Gross Weight:

The taxable gross weight of a vehicle (other than a bus) is the total of:

  • The actual unloaded weight of the vehicle fully equipped for service,
  • The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
  • The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle.

Actual unloaded weight of a vehicle is the empty (tare) weight of the vehicle.

A trailer or semitrailer is treated as customarily used in connection with a vehicle if the vehicle is equipped to tow the trailer or semitrailer.

Fully equipped for service includes the body (whether or not designed for transporting cargo, such as a concrete mixer); all accessories; all equipment attached to or carried on the vehicle for use in its operation or maintenance; and a full supply of fuel, oil, and water. The term does not include the driver; any equipment (not including the body) mounted on, or attached to, the vehicle, for use in handling, protecting, or preserving cargo; or any special equipment (such as an air compressor, crane, or specialized oilfield equipment).


The taxable gross weight of a bus is its actual unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver.

Determining Taxable Gross Weight

The weight declared for registering a vehicle in a state may affect the taxable gross weight used to figure the tax.

State registration by specific gross weight. If the vehicle is registered in any state that requires a declaration of gross weight in a specific amount, including proportional or prorated registration or payment of any other fees or taxes, then the vehicle’s taxable gross weight must be no less than the highest gross weight declared for the vehicle in any state. If the vehicle is a tractor-trailer or truck-trailer combination, the taxable gross weight must be no less than the highest combined gross weight declared.

State registration by gross weight category. If the vehicle is registered in any state that requires vehicles to be registered on the basis of gross weight, and the vehicle is not registered in any state that requires a declaration of specific gross weight, then the vehicle’s taxable gross weight must fall within the highest gross weight category for which the vehicle is registered in that state.

State registration by actual unloaded weight. If the vehicle is registered only in a state or states that base registration on actual unloaded weight, then the taxable gross weight is the total of the three items listed under Taxable Gross Weight above.

Special permits. In determining a vehicle’s taxable gross weight, do not consider weights declared to obtain special temporary travel permits. These are permits that allow a vehicle to operate:

In a state in which it is not registered,

  • At more than a state’s maximum weight limit, or
  • At more than the weight at which it is registered in the state.

However, special temporary travel permits do not include permits that are issued for your vehicle if the total amount of time covered by those permits is more than 60 days or (if issued on a monthly basis) more than 2 months during a taxable year.

IRS Form 2290 can be file either by paper filing / efiling. If you operate with 25 or more fleets then you should report 2290 only by electronic method. www.Tax2290.com /www.TaxExcise.com is a certified, IRS authorized, efile service provider for Form 2290.Tax2290 is a product of ThinkTrade, Inc and a part of TaxExcise.com. We are a BBB accredited company with A+ certification. By efiling with tax2290.com you can get your IRS stamped Schedule-1 copy in minutes to your email or even you can subscribe to receive your copy by FAX.

For any further information regarding 2290 Tax Filings please talk to us at 1-866-245-3918 or simply email to us at support@taxexcise.com



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