Updates the Use Tax Act to use the Motor Carrier Fuel Tax Act�s definition of �qualified commercial motor vehicle,� aligning commercial vehicle classification across tax statutes.

This bill is part of a package that also includes HB 5434 and 5435.

Updates the Use Tax Act to use the Motor Carrier Fuel Tax Act�s definition of �qualified commercial motor vehicle,� aligning commercial vehicle classification across tax statutes. Clarifies which heavy vehicles are covered for use tax exemptions and reporting, which may affect interstate and freight operations indirectly.

Defines "qualified commercial motor vehicle� as one that that transports persons or property and meets any of the following:
3 or more axles, regardless of weight
2 axles with GVW > 26,000 lbs
Combination vehicle with GVW > 26,000 lbs

Pending Committee action. Part of package with HB 5434 and 5435.

12/23/2025 Introduced. Read first time.
12/23/2025 Referred to House Committee on Transportation and Infrastructure.