Internal Revenue Service (IRS)

2023 Motor Carrier Seminars Presentation

The presentation will cover the following topics:

• Identify which vehicles are taxed.
• Determine when taxable use begins.
• Determine the due date by which a taxpayer must report and pay tax
  for its use of heavy highway vehicle.
• Determine taxable gross weight for a heavy highway vehicle.
• Determine the rate of tax for a heavy highway vehicle based on the
  vehicle’s taxable gross weight.
• Determine the person liable for the use tax for a heavy highway
  vehicle.
• Identify exempt uses of heavy highway vehicles.
• Determine when a credit or refund of highway use tax is allowed.
• Determine when proof of payment of the highway use tax is required.
• Determine what records must be kept by the taxpayer