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The artery use tax applies to artery motor cartage with a taxable gross weight of 55,000 pounds or more. This about includes trucks, barter tractors and buses. Ordinarily, vans, pickups and console trucks are not taxable because they abatement beneath the 55,000-pound threshold. The tax of up to $550 per agent is based on weight, and a array of appropriate rules apply, explained in the instructions to Form 2290.

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