ITA home This interview will help you determine if you're required to pay highway use tax on a highway motor vehicle used on any public highway in the United States. A highway motor vehicle includes any self-propelled vehicle designed to carry a load over public highways, whether or not also designed to perform other functions. Examples of vehicles that are designed to carry a load over public highways include trucks, truck tractors, and buses. Generally, vans, pickup trucks, panel trucks, and similar trucks aren’t subject to this tax because they have a taxable gross weight of less than 55,000 pounds. Information you'll need The taxable gross weight of the vehicle. The month the vehicle was first used during the tax period. A tax period starts on July 1 of one year and ends on June 30 of the following year. Disclaimer Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code. Estimated completion time: 15 minutes Please note: After 30 minutes of inactivity, you'll be forced to start over. Caution: Using the "Back" button within the ITA tool could cause an application error. Begin