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Transportation Funding & Financing

Other Federal Taxes

Several other taxes are collected by the Federal government and deposited in the HTF. They provide about 8 percent of total Federal surface transportation funding.

Truck Tire Excise Tax

Based on maximum rated load capacity and collected from the manufacturer or importer and passed on to the retailer and ultimate consumer:

  • From 0 to 3,500 pounds - No tax
  • Over 3,500 pounds - 9.45 cents per each 10 pounds in excess of 3,500

Truck and Trailer Sales Tax

  • 12 percent of retailer's sales price for tractors and trucks over 33,000 pounds gross vehicle weight (GVW) and trailers over 26,000 pounds GVW
  • The tax also applies to parts and accessories sold in connection with the vehicle sale
  • House trailers, hearses, ambulances, and self-propelled motor homes are excluded

Heavy Vehicle Use Tax

  • Trucks 55,000-75,000 pounds GVW - $100 plus $22 for each 1,000 pounds (or fraction thereof) in excess of 55,000 pounds
  • Trucks over 75,000 pounds - $550