Heavy Vehicle Use Tax

The Heavy Vehicle Use Tax (HVUT) is a federal tax imposed on the owners of large trucks commonly used for transporting goods. It applies to vehicles with a gross weight of 55,000 pounds or more. The tax helps fund highway infrastructure and maintenance. Truck owners pay this annual fee based on the weight of their vehicles, and they typically report and pay it to the IRS or through state agencies. The HVUT ensures that those who use the roads extensively contribute to their upkeep, supporting safe and efficient transportation.