The taxable gross weight of a vehicle is a sum of the following:
The taxable gross weight of a vehicle is used to figure out the HVUT required to be paid while filing the Form 2290. If the taxable gross weight of your vehicle is less than 55,000 pounds, you are not required to file Form 2290. Vehicles that travel less than 5000 miles during the tax year (Suspended vehicles) are not required to pay the HVUT irrespective of their taxable gross weight.
Suspended vehicles are categorized as Category W vehicles. A vehicle is considered as a suspended vehicle if it runs on the public highway for less than 5000 miles (7500 for agricultural vehicles) during the tax period.