What is Form 2290 Taxable Gross Weight?

The taxable gross weight of a vehicle (other than a bus) is the total of:

  1. The actual unloaded weight of the vehicle fully equipped for service
  2. The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
  3. 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 wieght of a vehicle is the empty 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 equiped 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 acutal unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver.

Determine Taxable Gross Weight

The weight declared for registering a vehicle in a state may effect the taxable gross weight used of 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 require a declaration of specifc 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 that base registration on actual unloaded weight, then the taxable gross weight is the total of the three items listed under Taxable Gross Weight, earlier.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 require a declaration of specifc fall within the highest gross weight category for which the vehicle is registered in that state.

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:
  1. In a state in which it is not registered
  2. At more than a state's maximum weight limit, or
  3. 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 covered by those permits is more than 60 days or (if issued on a monthly basis) more than 2 months during a taxable year.



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