There are two federal excise taxes that apply to trucks

• There is an excise tax when you purchase a new truck. It is added to the purchase price of your truck. The dealer is responsible for collecting the tax from the purchaser and filing the tax form and remitting the tax to the government.
• There is also a federal excise tax imposed annually on heavy vehicles (trucks, truck tractors, and buses) that use public highways. The tax applies to vehicles with a gross vehicle weight (GVW) of 55,000 pounds or more. The GVW is the total loaded weight of the truck in combination with its trailer.