The taxable gross weight of a vehicle (other than a bus) is the total of:

• The actual unloaded weight of the vehicle fully equipped for service.
• The actual unloaded weight of any trailers or semi trailers fully equipped for service customarily used in combination with the vehicle.
• The weight of the maximum load customarily carried on the vehicle and on any trailers or semi trailers customarily used in combination with the vehicle.

Actual unloaded weight of a vehicle is the empty weight of the vehicle.

Fully equipped for service includes the body (whether or not designed for transporting cargo, such as a concrete mixer); all accessories; all equipment attached to or carried on the vehicle for use in its operation or maintenance; and a full supply of fuel, oil, and water. The term does not include the driver; any equipment (not including the body) mounted on, or attached to, the vehicle, for use in handling, protecting, or preserving cargo; or any special equipment (such as an air compressor, crane, or specialized oilfield equipment).