Highway
motor vehicles that have a taxable gross weight of 55,000 pounds or more
are taxable (Form 2290).
A
highway motor vehicle includes any self-propelled vehicle designed to carry
a load over public highways, whether or not also designed to perform other functions.
Examples of vehicles that are designed to carry a load over public highways include
trucks,
truck
tractors, and buses. Generally, vans, pickup trucks, panel trucks, and similar
trucks are not subject to this tax because they have a taxable gross weight less
than 55,000 pounds.
A vehicle consists of a chassis, or a chassis and body, but does not include the
load. It does not matter if the vehicle is designed to perform a highway transportation
function for only a particular type of load, such as passengers, furnishings, and
personal effects (as in a house, office, or utility trailer), or a special kind
of cargo, goods, supplies, or materials. It does not matter if machinery or equipment
is specially designed (and permanently mounted) to perform some off-highway task
unrelated to highway transportation.
Use means the use of a vehicle with power from its own motor on any public highway
in the United States.
A public highway is any road in the United States that is not a private roadway.
This includes federal, state, county, and city roads.
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