Ever Heard of the Heavy Road Use Tax?  2290 Tax?  Heavy Vehicle Usage tax?  Required form 2290 from IRP?

The heavy vehicle use tax or HVUT is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding: the actual unloaded weight of the vehicle fully equipped for service.Nov 7, 2014

Heavy Vehicle Use Tax – Federal Highway Administration

In the US, these HVUT’s collected from the truck owners, via form 2290 from the IRS.GOV.  The registration of a truck for either Carrier, or the Owner- for the truck to operate via Intra- or Inter-state– to get a Commercial tag required through the authorization of the declared state DOT, office which the truck is titled, or registering through.  This mandated form must be filled out properly, stamped, and submitted after payment for the tax is paid.
However, most just pay the full rate for the 2290 form, which is typically $550 annually for each truck.  However that is not the case.  See the form and instructions- 2017 – irs form 2290
Notice different weight classes from ranges up to 75k or greater.
Say you have 3 trucks-
one pulls van freight semilocal- under 65k gross –  This tractor should only be paying $320 if they are not a logging.  Loggers get a discounted rate.
One hauls OW/OD-  $550 Can’t help you there.  Nature of the beast
The other is a hotshot- Under 55k-  $122 is what the form states for the Year.
Most the owner operators, and Truck owners/fleet owners-  just start writing down trucks vins- $550 each.  Why?  Will you really be loading a HotShot with 80k gross?  Didnt think so.  Why force your bottom line to be lower than it should by paying over the amount that you are forced to pay to work?
How long does it take to get a refund if you overpay?  Well with the government shutdown……..I would hate to have to find out, if I owned 10 or more tractors………..could have used that money for my guys who care for my equipment- as say down payment- bonuses-  hell, even a down right decent meal for him and his family………
According to truckdues.com, “These are the conditions to consider before claiming a credit:

  • A credit, lower tax, exemption or refund is not allowed for decreased load or discontinued or changed use of the vehicle.
  • Any excess credit must be claimed as a refund through form 8849 using Schedule 6.
  • If the vehicle is used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period, a credit for tax paid can be claimed

Now according to everything we were able to locate; these taxes are collected by federal government, and then-
according to the website yourtrucktax.com, The federal government collects an excise tax known as the Heavy Vehicle Use Tax (HVUT) from owners of vehicles with a gross weight of 55,000 lbs. and more that use public highways. The money from the tax is then distributed to the states to support highway maintenance and construction projects.
Now, I do not know about you, but in my travels, when we as the Logistics and Trucking Community that use these highways, to move every product in the country at one point or another within production or Sale; and the funds are distributed to the states to “support highway maintenance and construction projects”  How much of our tax money that is given to the state for the support?  Is it actually going to these projects?  I have seen some really under maintained roads and highways………Haven’t you?
Now According to the Federal Register, federalregister.gov; titled “Certification of Enforcement of the Heavy Vehicle Use Tax, per Rule from FHWA 2010, states the following history and means of the rule and enforcement;

In the Surface Transportation Assistance Act of 1982, Congress established the HVUT. The purpose of the tax is to impose a road use charge that has some relation to the costs caused by the vehicle (heavier vehicles cause more road damage than light vehicles, and therefore should pay a higher highway funding contribution). The FHWA Cost Allocation studies [1demonstrated that damage to the roadway, resulting from a doubling of the weight of a vehicle, caused an exponential increase in the amount of damage to the roadway than would have been caused by a lower weight. To compensate for this additional damage (costs occasioned), Congress established the HVUT as a way to recover from those vehicles the additional costs they impose. The HVUT imposes a tax on vehicles with a gross vehicle weight of 55,000 pounds and over using a sliding scale up to $550 per year payable to the Internal Revenue Service (IRS). When the HVUT has been paid, the vehicle is eligible to be registered by the State. Provisions allow for temporary and partial-year vehicle registrations.

The FHWA’s responsibility in the administration of the HVUT is to ensure that the States are obtaining proof-of-payment of the HVUT before registering these vehicles to operate on the roadways. The agency published regulations at 23 CFR Part 669 implementing the requirements of this program as established by Federal law at 23 U.S.C. 141(c). In accordance with this Federal law, a State’s annual apportionment of Interstate Maintenance funds under 23 U.S.C. 104(b)(4) may be reduced by up to 25 percent in any fiscal year during which heavy vehicles subject to HVUT may be lawfully registered in the State without having presented proof-of-payment of the tax. Part 669 established a certification program to ascertain State compliance with these requirements, Start Printed Page 43406procedures for evaluating State compliance, and procedures for any required reduction of funds. This rule modifies existing FHWA procedures for enforcement of the State registration of vehicles subject to the HVUT. The regulation is consistent with several changes in applicable law and technology, and with regulations recently promulgated by the IRS.


The HVUT tax was imposed by section 143 of the Surface Transportation Assistance Act of 1982, Public Law 97-424, and is codified as 23 U.S.C. 141, which provides for State certification of enforcement of laws respecting maximum vehicle size and weight. The amendment added a provision to section 141 that provides that a State’s annual apportionment of Interstate Maintenance funds may be reduced by up to 25 percent in any fiscal year during which heavy vehicles subject to the HVUT may be lawfully registered in the State without having presented proof-of-payment of the tax.

On July 14, 1986, the FHWA published in the Federal Register (51 FR 25363) a final rule implementing the requirements of this statute in 23 CFR Part 669—Enforcement of Heavy Vehicle Use Tax. The notice set forth procedures to be followed by each State for certifying that it is obtaining evidence of proof-of-payment of the Federal heavy vehicle use tax in accordance with 23 U.S.C. 141 for vehicles subject to the use tax imposed by section 4481 of the Internal Revenue Code of 1954, as amended, before such vehicles are lawfully registered in the State. An annual certification of compliance is required. Procedures are specified for reducing a State’s apportionment of highway funds in accordance with 23 U.S.C. 141 in the event a State fails to meet the requirements of the regulation.

Over the decades since 1986, the IRS has updated its procedures for implementing the HVUT proof-of-payment. The current regulations, found in 26 CFR 41.6001-2,[2, entitled proof-of-payment for State registration purposes, sets forth circumstances under which a State must require proof-of payment of the tax imposed by 26 U.S.C. 4481(a), and the required manner in which such proof-of-payment is to be received by the State as a condition of issuing a registration for a highway motor vehicle. A State must either comply with the provision of this section, or comply with other, alternative rules regarding the satisfaction of proof-of-payment requirement as may be prescribed by the Internal Revenue Service (IRS) Commissioner in order to avoid a reduction of Federal-aid highway funds apportioned under 23 U.S.C. 23 104(b)(4). This FHWA final rule provides compatibility with the revised IRS rules.

Can we say the deregulation of the trucking industry of the 80’s was the implementor of this tax.  The different regulating authority both Federal and State; are not openly filing the amounts of the tax collected from each state; so that question will need some more research and digging.
According to etax2290.com; The HVUT is used according to this breakdown:
HVUT being a federal excise tax goes into the Federal Highway Trust Fund and is returned to the States for various highway programs in accordance with legislation. Each state is guaranteed that at least 90.5 percent of its contributions to the HTF will be properly appropriated back to the State. HVUT revenue used by the State & HTF finances a broad spectrum of transportation programs, which include: highway infrastructure, highway improvements, highway & bridge maintenance, highway law enforcement, safety programs, congestion relief projects, administrative cost and local highway/congestion/safety –related programs.
So the states collect 90.5% of this HVUT- for infrastructure, improvement, bridge and highway maintenance, law enforcement–cough, cough***–safety programs, conjestion relief, admin….cough,cough**- local related programs.
I can see the BROAD SPECTRUM of uses, and how the states can manipulate the operations responsible for the tax, in order to pad their pockets, through their law enforcement and administrative costs…….If you think it is not happening………well—- more power to you!!   Add enforcement officers that blindly follow, without proper knowledge, training, or even operation of a truck…….let them fight the tickets or just blindly accept the fees imposed; in order to maintain safety, and public enforcement……..we know and understand very well; where the funds are going and are not being properly used.
Consider the Administration hoops we all must jump through!  You think States are padding the pockets?  Does it really take a State IRP office that damn long to check in the registrations?  Ever wonder why Carriers use a 3rd party to handle that bullshit?
I know of 5 states, right now where the IRP office, has taken owner/operators, multiple days of missed performance and production, to handle their needs for registration.  I can say I know each state has at least 20 people working in house to perform their job…….you would think they would know how to speed their production up to a meaningful amount since we are the ones paying their salaries………….
Well, if you didn’t know; now you do!  Just part of the multitude of regulations surrounding the carriers and truck owners of today, that is from the 80’s era deregulation of the trucking community.
Until next time
Blue Skys, Falling Stars, and Smooth Roads
No Name
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  3. Thank you.
    Blogging Since this website was started–

    I had put this project off for a while, and finally got where I could devote myself to the industry where I grew up and cut my teeth since I was a kid in a shop 5 years old, changing tires and sweeping floors. This is a website with plans of at least 1 book, however it is looking like I may put out 2 or 3—–Books—— written for this industry and those seeking to learn the industry before, during, or after—-“to leave the world it better than we found it.” Quoted Sherry Haas

    This is a project that I wanted to show the true colors and real deal of an industry where it has formed and created this industry where the ones, who truly are the Heartbeat of this nation, are and have been almost thrown away to the asphalt they ride—Forgotten–as the sand of yesterday—-where supposedly Steering wheel holders and this massive push to curb need of shortage…..by putting everyone in the seat—causing massive liability of and from the flocking attorney’s —bending everything against the industry even they NEED to maintain their eyeball-gouging, rotten corpse pungents and costs associated with this manipulation of a industry through increase liability, over stepping and over regulation——-without the input or consultation of the ones being forced to obey—-these burdensome and mind blowing costs, liability, and regulation that we find ourselves with from the culmination of years of past………without proper representation, and actual TRUTH……My last stand if you will for a “forgotten”, that is a NEED—-When trucking fails, so will our Nation! It truly is the last hope for our Nations survival.

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