All commercial vehicles that are operated interstate or across state or international lines, must pay a road tax. Commercial vehicles are defined as those vehicles whose GVW exceeds 10,000 lbs, hauls hazmat or transports 11 or more passengers. This tax is collected by the means of the Unified Carrier Registration. That process allows covered vehicle operators to go to a web site (instead of finding the appropriate agency in each state) to pay the applicable road tax. The tax depends on the number of commercial vehicles operated by the company.
The following states do not participate in the UCR: Arizona, Florida, Hawaii, Maryland, Nevada, New Jersey, Oregon, Vermont and Wyoming. Any company that does the majority of its business in these states must pay the tax in the state where they do the second most business. The state of Georgia has a special law that requires intrastate commercial operators pay state road tax. These rates are: $5.00 per truck.