The HVUT, or Heavy Vehicle Use Tax, is make certain tax paid by truck drivers or owners of trucking companies. It applies to drivers operating cars on our nation's highway, and ranks money goes towards maintaining roads, alleviating congestion, keeping the roads safe, and funding new projects. Filing Factors. Reporting income is not a requirement for everyone but varies the actual use of amount and type of sales. Check before filing to check if you finance a filing exemptions. ...