Heavy Truck Excise Tax Calculator
Estimate the 12% federal retail excise tax on heavy trucks, trailers, and tractors over GVW thresholds. Form 720, Part I, IRS No. 33 (IRC §4051).
GVW thresholds
- Truck chassis & bodies: taxable above 33,000 lbs GVW
- Trailer / semitrailer: taxable above 26,000 lbs GVW
- Highway tractors: taxable above 19,500 lbs GVW with > 33,000 lbs gross combined weight
Read the full heavy truck excise tax guide for body-type exemptions, idling reduction device rules, and the Section 4051(d) tire credit mechanics.
Heavy Truck Excise Tax Calculator
12% federal retail excise tax on first retail sale of heavy trucks, trailers, and tractors over GVW thresholds.
Excludes idling reduction devices and qualifying R35+ insulation per IRS rules.
Estimated 12% Retail Excise Tax
$0.00
Estimate only · Form 720 Part I, IRS No. 33
Frequently asked questions
What is the heavy truck excise tax rate?▼
12% of the first retail sales price under IRC §4051. Reported on Form 720, Part I, IRS No. 33.
Which vehicles are taxable?▼
Truck chassis and bodies > 33,000 lbs GVW; trailer/semitrailer chassis and bodies > 26,000 lbs GVW; tractors > 19,500 lbs GVW with > 33,000 lbs gross combined weight. Vehicles below the thresholds are exempt.
Who pays the tax?▼
The retailer making the first retail sale — typically truck dealers, manufacturers selling directly, or importers. The tax is usually passed to the buyer in the purchase price but is the seller's legal obligation to report and remit.
What is the Section 4051(d) tire credit?▼
A credit equal to the tire excise tax already paid on tires sold with a taxable vehicle. Claimed on Schedule C, line 14a. Eliminates double taxation between IRS Nos. 33 and 108/109/113.
Do parts and accessories count?▼
Yes — parts and accessories sold on or in connection with a taxable vehicle are included in the taxable sales price. Exceptions: idling reduction devices and qualifying R35+ insulation are excluded.
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