The HVUT, or Heavy Vehicle Use Tax, is a year by year tax paid by truck drivers or owners of trucking companies. It is applicable to drivers operating cars on our nation's highway, and a lot of the money goes towards maintaining roads, alleviating congestion, keeping the roads safe, and funding new tasks. What Assume does not matter as much as what the internal Revenue Service thinks, as well as the IRS position is crystal clear: Tips are taxable income. ...