The taxable gross weight of a vehicle is a sum of the following:
The vehicle's taxable gross weight is used to determine the HVUT tax required to be paid while filing Form 2290. If your vehicle's taxable gross weight 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 a suspended vehicle if it runs on the public highway for less than 5000 miles (7500 for agricultural vehicles) during the tax period.