HVUT Definitions


Who Must File


You must file Form 2290 and Schedule 1 for the July 1, through June 30, period if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more.

You may be an individual, limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.).

Taxable Vehicles


Highway motor vehicles that have a taxable gross weight of 55,000 pounds or more are taxable.

A highway motor vehicle includes any self-propelled vehicle designed to carry a load over public highways, whether or not also designed to perform other functions. Examples of vehicles that are designed to carry a load over public highways include trucks, truck tractors, and buses. Generally, vans, pickup trucks, panel trucks, and similar trucks are not subject to this tax because they have a taxable gross weight less than 55,000 pounds.

A vehicle consists of a chassis, or a chassis and body, but does not include the load. It does not matter if the vehicle is designed to perform a highway transportation function for only a particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer), or a special kind of cargo, goods, supplies, or materials. It does not matter if machinery or equipment is specially designed (and permanently mounted) to perform some off-highway task unrelated to highway transportation except to the extent discussed below.

Use means the use of a vehicle with power from its own motor on any public highway in the United States.

A public highway is any road in the United States that is not a private roadway. This includes Federal, state, county, and city roads.

When To File


Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the current period. The current period begins July 1, and ends June 30 of each year. Form 2290 must be filed by the last day of the month following the month of first use. Note: If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.

If you first use multiple vehicles in more than one month, then a separate Form 2290 must be filed for each month.

Definitions:

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