Here are the qualifications for commercial vehicles
- A company or corporation owns the title of the vehicle.
- The vehicle is used for business purposes.
- The vehicle is a leased vehicle and in the name of the financial institution that owns it.
- The vehicle exceeds a certain weight and is therefore “classified” as commercial even though it may not be commercially used or commercially owned. A weight of 26,001 pounds or more is always considered to be commercial.
- The vehicle is used to transport hazardous materials.
Commercial trucks are classified into different classes according to their gross weight:
2. Class 2- GVWR: from 6,001 to 10,000 pounds (2,722 to 4,536 kg)
3. Class 3- GVWR: from 10,001 to 14,000 pounds (4,536 to 6,350 kg)
4. Class 4- GVWR: from 14,001 to 16,000 pounds (6,351 to 7,257 kg)
5. Class 5- GVWR: from 16,001 to 19,500 pounds (7,258 to 8,845 kg).
6. Class 6- GVWR: from 19,501 to 26,000 pounds (8,846 to 11,793 kg)
7. Class 7- GVWR: from 26,001 to 33,000 pounds (11,794 to 14,969 kg)
8. Class 8- GVWR: above 33,000 pounds (14,969 kg)
If a Class 8 commercial vehicle weighs more than 55,000 lbs, it is subject to heavy vehicle use taxes. The tax is paid to the Internal Revenue Service (IRS) using the IRS Form 2290. Heavy Vehicle Use Tax is a federal tax. Individual states do not collect the tax. However, in order to properly register your vehicle with the state, you must present a Stamped Schedule 1 from the Form 2290 to the local DMV when registering the vehicle.
The official qualifications to be liable for heavy vehicle use taxes stipulate that a vehicle must have gross weight 55,000 lbs or more. The IRS defines taxable gross weight as the sum of:
- The unloaded weight of a vehicle that is fully equipped for service
- The weight of any unloaded trailers, equipped for service, and typically used with the vehicle
- The maximum weight of the load customarily carried on the vehicle and on any trailers customarily used with the vehicle.
ExpressTruckTax.com is an IRS authorized E-File provider who can help you file form 2290 as well as keep secure online records of previously filed form 2290’s. For more information on the 2290 filing process, heavy vehicle use tax, IRS payment methods, etc visit the Express Truck Tax website or call our Truck Tax experts at 704-234-6005. You can also email any questions to support@ExpressTruckTax.com.