The IPVA was created to replace the Single Road Tax (TRU), established in 1969, but linked to expenses with the transportation system. Being a tax, there would be no need to link expenses. The IPVA was created in São Paulo through bill 804/85, of 1985. There were criticisms, due to the supposed increase in the value to be paid by the taxpayers. Opposition MPs argued that without change, there would be no way to approve the bill.

Rio de Janeiro created the tax in December 1985, with a wide range of coverage, explained by César Maia, Secretary of Finance: "We seek to make the most of the term 'automotive vehicles' to increase the universe of taxpayers. , If TRU was previously only paid for alcohol and gasoline cars and mopeds, now the IPVA will also be paid for by boats and ships, as well as airplanes and all motor vehicles, even if electric, such as trains.

The TRU was effectively extinguished on January 1, 1986, with the IPVA being set by constitutional amendment 27 (emergency tax reform), which passed its responsibility to states and municipalities. The collection rates would be defined by each state, but all would allow the installment in up to three equal times. In addition to having no tax collection linked to a specific expense, IPVA also differed from the TRU because it was proportional to the number of months remaining in the fiscal year, calculated from the month of acquisition of the vehicle.