A commercial vehicle is defined as a vehicle used in a business for the purpose of transporting persons, goods, or property, in addition to any vehicle with an unladen weight over 10,000 pounds. Registration fees are primarily based on the unladen weight of the vehicle and are valid for two years. The unladen weight must be provided at the time of registration.  Commercial vehicles used for interstate transportation and registered in a jurisdiction other than Alaska may obtain dual registration in Alaska.

Commercial vehicles may be subject to a heavy vehicle use tax. The Surface Transportation Assistance Act of 1982 passed by the US Congress levies a tax on certain heavy trucks. The tax itself is paid to the Internal Revenue Service (IRS) and filing of the tax is done on IRS Form 2290. This is a federal tax and the State has no part in levying or collecting the tax. However, the State must see proof, in the form of a validated copy of Schedule 1, IRS Form 2290 prior to registering a vehicle subject to the tax.

Vehicles subject to the tax are vehicles with a taxable gross weight of 55,000 lbs. or more. The IRS defines taxable gross weight as the sum of:

• the unladen weight of the vehicle
• the unladen weight of any trailers or semi- trailers customarily used in combination with the vehicle
• the maximum load carried on the vehicle and on any trailers or semi-trailers customarily used in combination with the vehicle.

If the taxable gross weight as defined above is less then 55,000 lbs., a heavy vehicle use tax declaration form must be submitted to remove the requirement.

There are several exceptions to the filing of IRS Form 2290. If the applicant provides proof that the vehicle was purchased within the past 60 days, then proof of payment is not required. To determine other exceptions, please contact a local IRS Office.

Please see the FEES page for information on current registration fees. 

NOTE:  Any vehicle that is in a business/company name is considered a commercial vehicle for registration fee purposes.  As Leased vehicles are owned by a business/company, they are automatically considered commercial vehicles for purposes of biennial fees.  This includes vehicles that would normally be considered passenger vehicles.