ELI5: Explain Like I'm 5

Tax horsepower

Tax horsepower is a way to measure the power of an engine. It's used to decide how much tax you have to pay on a car or other vehicle. To decide the tax horsepower a car has, you first add up the power of all its cylinders (a cylinder is the part inside an engine that helps make it run). Then you divide that number by the number of cylinders. The result is the car's tax horsepower. For example, if a car has an engine with four cylinders, each with 80 horsepower (HP), you add all the HP together to get 320. You then divide 320 by 4, and the result is 80 –– the car's tax horsepower.