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.