Interesting question about the need for GPS. My guess is that the location where a vehicle drives would have to known in order to determine which jurisdiction gets the tax revenue. If I put 15,000 miles per year on my vehicle but drive half those miles out of state, then the state where the vehicle is registered has no authority to collect taxes on the full use.
Sorry to say you need to check how over the road trucks are taxed. The semis that carry America’s goods get taxed by each state.