Understanding Road Taxes – What Truckers Need to Know

As summer kicks into high gear, it’s the perfect time for carriers to get ahead of another key compliance responsibility: Road Taxes. These taxes directly support the maintenance of highways and infrastructure and are mandatory for most interstate carriers. Missing deadlines or failing to register properly can lead to costly penalties or delays in operations.

At CDL Services Inc., we guide clients through all aspects of road tax compliance—from HVUT filing to understanding state-based highway use taxes. Here’s what you need to know for 2025.

What Are Road Taxes?

Road taxes are annual or mileage-based taxes levied on commercial vehicles that use public highways. The most recognized are:

Heavy Vehicle Use Tax (HVUT – Form 2290) – Federal road tax on vehicles over 55,000 lbs.
State-specific Highway Use Taxes (HUT) – Applied in states like New York, Kentucky, and Oregon
Oregon Weight-Mile Tax – A mileage-based tax unique to Oregon

These taxes help fund road repairs and infrastructure, and compliance is required before certain registrations or renewals.

Who Must Pay HVUT (Form 2290)?

HVUT applies to any truck that:

Is registered in the U.S.,
Operates on public highways,
Has a gross weight of 55,000 lbs or more, and
Travels more than 5,000 miles annually (or 7,500 miles for agricultural use)

Note: Vehicles under these thresholds still must file but may be exempt from payment.

Learn more...

About common DOT compliance mistakes and how to avoid them: Top 5 DOT Compliance Mistakes.

HVUT Filing & Payment Deadlines (2025-2026 Tax Year)

Tax Year	Filing Period	Deadline
2025–2026	July 1 – June 30	August 31, 2025

HVUT must be filed annually using IRS Form 2290. Carriers must keep a copy of the stamped Schedule 1 for registration, IRP renewals, and audits.

State-Level Road Taxes

🔸 New York Highway Use Tax (NY HUT)

Required for vehicles over 18,000 lbs traveling in New York.
Must register for a HUT account.
Must file quarterly based on miles traveled in NY.

🔸 Kentucky KYU Road Tax

Applies to vehicles over 59,999 lbs.
Mileage-based road tax, separate from fuel taxes.
File quarterly using the KYU account number.

🔸 Oregon Weight-Mile Tax

Applies to vehicles over 26,000 lbs operating in Oregon.
Must file monthly or quarterly depending on account.
Based on weight and miles traveled—not fuel usage.

How Road Tax Audits Work

Road tax audits focus on verifying:

Vehicle weights and usage
Actual miles driven in applicable states
Consistency across filings, logbooks, and GPS records

Auditors can look back up to four years, and discrepancies in declared mileage or vehicle classification can result in back taxes and penalties.

Did you miss our last LIVE about the new English proficiency regulation for truck drivers and other DOT requirements?

You can now watch the replay! Our expert covered the most common questions about DOT regulations and shared valuable tips to help you stay compliant. Don’t miss this opportunity to catch up on everything you need to know.