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.
Fully equipped for service includes the body (whether or not designed for
transporting cargo, such as a concrete mixer); all accessories; all equipment attached
to or carried on the
vehicle for use in its operation or maintenance; and a full supply of fuel,
oil, and water. The term does not include the driver; any equipment (not including
the body) mounted on, or attached to, the vehicle, for use in handling, protecting, or preserving
cargo; or any special equipment (such as an air compressor, crane, or specialized
oilfield equipment).
Buses
The taxable gross weight
of a bus is its actual unloaded
weight fully equipped for service plus 150 pounds for each seat provided
for passengers and driver.
Determining Taxable
Gross Weight
The weight declared
for registering a
vehicle in a state may affect the
taxable gross weight used to figure the tax.
State registration by specific gross weight. If the vehicle is registered in any state that requires a declaration
of gross weight in
a specific amount, including proportional or prorated registration or payment of
any other fees or taxes, then the vehicle's
taxable gross weight must be no less than the highest gross
weight declared for the
vehicle in any state. If the vehicle is a tractor-trailer or truck-trailer
combination, the taxable gross
weight must be no less than the highest combined gross weight declared.
State registration by gross
weight category. If the vehicle is registered in any state that requires vehicles to be registered on the basis of gross weight, and the vehicle is not registered in any state that
requires a declaration of specific
gross weight, then the
vehicle's taxable gross
weight must fall within the highest gross weight category for which the vehicle is registered in that state.
State registration by actual unloaded weight. If the vehicle is registered only in a state or states that
base registration on actual unloaded
weight, then the taxable
gross weight is the total of the three items listed under Taxable Gross Weight above.
Special permits. In determining a vehicle's
taxable gross weight, do not consider weights declared to obtain special temporary travel
permits. These are permits that allow a vehicle to operate:
- In a state in which it is not registered,
- At more than a state's maximum
weight limit, or
- At more than the weight
at which it is registered in the state.
However, special temporary travel permits do not include permits that are issued
for your
vehicle
if the total amount of time covered by those permits is more than 60 days or (if
issued on a monthly basis) more than 2 months during a
taxable year.