A final update to this content was completed in March 2022.
Other Federal Taxes
Several other taxes are collected by the Federal government and deposited in the HTF.
Truck Tire Excise Tax
Based on maximum rated load capacity and collected from the manufacturer or importer and passed on to the retailer and ultimate consumer:
- From 0 to 3,500 pounds - No tax
- Over 3,500 pounds - 9.45 cents per each 10 pounds in excess of 3,500
Truck and Trailer Sales Tax
- 12 percent of retailer's sales price for tractors and trucks over 33,000 pounds gross vehicle weight (GVW) and trailers over 26,000 pounds GVW
- The tax also applies to parts and accessories sold in connection with the vehicle sale
- House trailers, hearses, ambulances, and self-propelled motor homes are excluded
Heavy Vehicle Use Tax
- Trucks 55,000-75,000 pounds GVW - $100 plus $22 for each 1,000 pounds (or fraction thereof) in excess of 55,000 pounds
- Trucks over 75,000 pounds - $550