WHICH VEHICLE OWNERS PAY THEIR FAIR SHARE IN TEXAS

In Texas, combination trucks pay 18.2 percent of the highway user taxes and fees, but are responsible for 39.2 percent of highway system costs. Automobiles, on the other hand, contribute nearly 48.9 percent of the state's user taxes and fees, and are responsible for 38.2 percent of the highway system costs. Likewise, pickup trucks account for 24.0 percent of highway user taxes and fees, but are responsible for only 12.4 percent of the highway costs. The Texas highway costs allocation study is an important tool for the state. It provides a basis for: (1) Examining the fairness of existing road-user taxes. (2) Identifying subsidies between different vehicle groups. (3) Evaluating the impacts of various changes in highway user tax rates. and (4) Evaluating the efficiency of current road prices and highway system use.