Individual Income Tax Deadline Extended
Heavy Vehicle Highway User Impact Fee - FAQ
What are the highway user impact fees?
O.C.G.A. § 40-2-151.1 provides for annual highway user impact fees that apply to certain heavy vehicles. The heavy vehicle highway user impact fee is $50.00 for any vehicle with a gross vehicle weight rating of 15,500 lbs. to 26,000 lbs. For vehicles with a gross vehicle weight of 26,001 lbs. or higher, the heavy vehicle highway user impact fee is $100.00. The highway user impact fees does not apply to vehicles used as part of interstate commerce, i.e., those vehicles registered in the International Registration Plan (“IRP”).
My vehicle falls within one of these weight categories but is not used for commercial purposes. Do I still owe the fee?
Yes, the highway user impact fees applies to all vehicles that fall within the prescribed weight categories regardless of whether such vehicles are operated for commercial or non-commercial purposes.
When are the highway user impact fees due?
The highway user impact fees is due at the time of initial vehicle registration and annually at the time of registration renewal. See O.C.G.A. § 40-2-21.
Are any vehicles exempt from the highway user impact fees?
No. The law does not provide for any exemptions or exclusions from the highway user impact fee. The types of vehicles that will be subject to this fee, assuming the vehicle in question meets the weight requirements, also include government vehicles and farm vehicles. The only exception is vehicles registered under IRP.
Do the highway user impact fees replace the license fee I have been paying every year when I renew my license plate?
No. The new annual highway user impact fees is in addition to the general annual license fee you already pay at the time of registration and renewal. For example, a vehicle with a gross vehicle weight of 15,500 lbs. will annually pay a registration renewal fee and a highway user impact fee of $50.00. Annual ad valorem tax may also apply.
Will I receive a notice in my registration renewal that my vehicle is subject to these fees and when to pay them?
Yes. If your vehicle is subject to the highway user impact fees and you receive a renewal notice the notice will automatically reflect such fees.
Does the heavy weight highway user impact fee apply to vehicles registered under the International Registration Plan (IRP)?
No, the fee does not apply to IRP registered vehicles.