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Highway use tax rates–Schedule 1
Gross weight method: Table 1—Laden taxable miles
Weight
Rate
Greater than or equal to
Not more than
18,001
20,000
$0.0084
20,001
22,000
0.0098
22,001
24,000
0.0112
24,001
26,000
0.0126
26,001
28,000
0.0133
28,001
30,000
0.0140
30,001
32,000
0.0147
32,001
34,000
0.0154
34,001
36,000
0.0161
36,001
38,000
0.0168
38,001
40,000
0.0175
40,001
42,000
0.0182
42,001
44,000
0.0196
44,001
46,000
0.0210
46,001
48,000
0.0224
48,001
50,000
0.0238
50,001
52,000
0.0252
52,001
54,000
0.0266
54,001
56,000
0.0280
56,001
58,000
0.0294
58,001
60,000
0.0308
60,001
62,000
0.0322
62,001
64,000
0.0336
64,001
66,000
0.0357
66,001
68,000
0.0378
68,001
70,000
0.0399
70,001
72,000
0.0420
72,001
74,000
0.0455
74,001
76,000
0.0490
76,001
78,000
0.0518
78,001
80,000
0.0546
80,001 and over add $0.0028 per ton or fraction of a ton
Gross weight method: Table 2 - Unladen taxable miles for tractor (with trailer)
Weight:
Rate:
Greater than or equal to
Not more than
7,001
8,500
$0.0084
8,501
10,000
0.0098
10,001
12,000
0.0112
12,001
14,000
0.0126
14,001
16,000
0.0133
16,001
18,000
0.0140
18,001 and over add $0.0007 per ton or fraction of a ton
Gross weight method: Table 3 - Unladen taxable miles for truck (alone or with trailer) and tractor (without trailer)
Weight:
Rate:
Greater than or equal to
Not more than
18,001
20,000
$0.0084
20,001
22,000
0.0098
22,001
24,000
0.0112
24,001
26,000
0.0126
26,001
28,000
0.0133
28,001
30,000
0.0140
30,001 and over add $0.0007 per ton or fraction of a ton
Unloaded weight method: Table 4 - Taxable miles (trucks)
Weight:
Rate:
Greater than or equal to
Not more than
8,001
9,000
$0.0056
9,001
10,000
0.0070
10,001
11,000
0.0098
11,001
12,000
0.0112
12,001
13,000
0.0126
13,001
14,000
0.0140
14,001
15,000
0.0154
15,001
17,500
0.0168
17,501
20,000
0.0196
20,001
22,500
0.0252
22,501
25,000
0.0308
25,001 and over
0.0378
Unloaded weight method: Table 5 - Taxable miles (tractors)
Weight:
Rate:
Greater than or equal to
Not more than
4,001
5,500
$0.0084
5,501
7,000
0.0140
7,001
8,500
0.0196
8,501
10,000
0.0252
10,001
12,000
0.0350
12,001 and over
0.0462
Updated:
March 18, 2020