The 12% heavy truck excise tax, filed for dealers
If you sell heavy trucks, trailers, or tractors at retail, the first retail sale of vehicles above the GVW thresholds carries a 12% federal excise tax under IRC §4051. EasyFile720 handles IRS No. 33 — including the Section 4051(d) tire credit — and e-files it with the rest of your Form 720.
- 12% of the first retail sale price
- Trucks over 33,000 lbs GVW; trailers over 26,000 lbs
- Section 4051(d) tire credit to avoid double taxation
- Reports on Form 720 Part II, IRS No. 33
- No EFTPS deposits — paid with the quarterly return
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
Taxable vehicles and the first retail sale rule
The tax falls on the first retail sale — the first sale for use after manufacture or import. Knowing what's in scope keeps your filings accurate.
Truck chassis & bodies
Truck chassis and bodies with a gross vehicle weight rating over 33,000 lbs are subject to the 12% tax on first retail sale.
Trailers & semitrailers
Trailer and semitrailer chassis and bodies over 26,000 lbs GVW are taxable. Lighter trailers are generally exempt.
Highway tractors
Tractors chiefly used to haul a trailer or semitrailer on the highway are taxable, regardless of the lower weight thresholds, subject to the gross combined weight rules.
Truck & trailer dealer FAQ
Who pays the 12% heavy truck excise tax?▼
The retailer — typically the truck or trailer dealer — is liable for the 12% federal retail excise tax on the first retail sale of heavy trucks, trailers, and tractors above the gross vehicle weight thresholds. It is reported on Form 720, Part II, IRS No. 33.
Which vehicles are subject to the tax?▼
The tax applies to truck chassis and bodies over 33,000 lbs GVW, trailer and semitrailer chassis and bodies over 26,000 lbs GVW, and tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Lighter vehicles are generally exempt.
What is the Section 4051(d) tire credit?▼
When a taxable vehicle is sold with tires that were already subject to the federal tire excise tax, the dealer can reduce the taxable sale price by the portion attributable to those tires, avoiding double taxation. EasyFile720 supports the 4051(d) adjustment in the truck workflow.
Are there exemptions from the retail truck tax?▼
Yes — sales for export, sales to state and local governments, certain further-manufacture sales, and other statutory exemptions can apply. The first retail sale rules and the 6-month/75% repair exclusion also affect whether a sale is taxable.
When is the heavy truck tax due?▼
IRS No. 33 is a Part II tax filed on the quarterly Form 720. It is paid with the return; semimonthly EFTPS deposits are not required for Part II taxes.
File the heavy truck tax the easy way
Built for dealers. Calculates the 12% tax, applies the Section 4051(d) tire credit, and transmits via IRS-authorized e-file.