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.