The Heavy Vehicle Use Tax

The Heavy Vehicle Use Tax is a federal tax collected on vehicles that:

• Have a gross weight of 55,000 pounds or more, and
• That operate on public highways for a distance greater than 5,000 miles in a year.

Taxes are collected annually and are used for highway construction and maintenance. The annual HVUT tax amount is $100 plus $22 for every 1,000 lbs over 55,000 lbs of the gross weight The maximum HVUT tax amount is $550, which you’ll hit when your gross weight is 75,000 pounds or more. So if you’re above 75,000 lbs, you’ll be paying the max.

Who needs to file?

Anyone who operates a heavy motor vehicle over the gross weight of 55,000 lbs or more on a US public highway must file The Heavy Vehicle Use Tax.

But I live in Canada do I have to file?

Yes but only on those vehicles which you want to operate in the United States. If your motor vehicle does not enter into the United States you don’t have to file. Further if your motor vehicle falls under the Mileage Use Limit exemption you can include it on your return but request a tax suspension. Ask us if you need to file and if your vehicle qualifies for an exemption.