No, not as long as most vehicles are run primarily by gasoline or diesel oil or ethanol. The GPS in a vehicle would be less reliable of a measure than the meter in the gas pump. Also, would you want to be taxed when your vehicle is towed?Fuel taxes probably correlate better to the cost to build and maintain roads. Heavier vehicles and loads require more fuel and require well-built roads to take the loads. They also damage roads more.