The Heavy Vehicle Use Tax (HVUT) is imposed only on highway motor vehicles which have a taxable gross weight or combination weight of 55,000 pounds or more.
Taxes are calculated based on the taxable gross weight of the qualifying vehicle.
Both qualified vehicles and HVUT-exempted vehicles must fill out a US DOT 2290 form.
An exemption from the tax is provided for vehicles that will not be used for more than 5,000 miles on public highways during any taxable period and to agricultural vehicles not used for more than 7,500 miles on public highways during any taxable period. The tax reform act also provides a 25% reduction of the tax for logging trucks.
All states will verify payment of, or exemption from, the tax before issuing or renewing vehicle registrations. Owners of vehicles affected do not need to provide proof of payment of the tax if they have owned the vehicle for less than 60 days. However, this is not an exemption from actual payment of the tax.
Heavy vehicle truck registrations will not be renewed without proof that a return has been filed with the Internal Revenue Service so it is important that form 2290 be filed and proof of filing be received during July and August of each year.