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Heavy vehicle use tax (HVUT)
HVUT is an annual federal highway use tax paid to the federal Internal Revenue Service (IRS) on vehicles operating on public highways at a gross weight of 55,000 lbs. and greater. The federal government distributes revenues back to the states for highway construction and maintenance projects.
A carrier must send proof of payment of the HVUT to the Division of Motor Vehicles (DMV) along with their registration renewal. Proof of compliance may be either a copy of a receipted schedule 1 (from IRS form 2290) with a copy, both sides, of their canceled check, or a copy of the electronic receipt of Schedule 1 showing the dated e-file watermark, or a copy of the IRS form 2290 with a copy of the electronic IRS payment confirmation screen.
For vehicles exempted from the heavy vehicle use tax payment by the IRS, a statement of exemption must be submitted by the carrier with their registration renewal.
A carrier must send a copy of the IRS form 2290 showing their request for suspension from the HVUT payment with their registration renewal for vehicles that qualify for suspension.
HVUT information may be obtained by contacting: Department of Treasury, Internal Revenue Service (IRS) at (800) 829-3676. Form 2290 can be downloaded from the IRS Forms and publications Web page.
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Last modified: April 21, 2010
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