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Vehicles weighing 55,000 lbs. or more that are operated on public highways, either by individuals or corporations, are required to file IRS Form 2290. While vehicles operated by certain organizations, such as the federal government or agricultural businesses, are exempt or pay a reduced tax rate, check the information provided by YourTruckTax.com to determine whether or not your vehicle is exempt or subject to reduced tax rates.

  1. What does the HVUT consider as a vehicle?
  2. What is a Form 2290 taxable vehicle?
  3. What is considered to be a used vehicle on Form 2290?
  4. What is a Form 2290 highway motor vehicle?
  5. What is a public highway?
  6. Which vehicles are not considered to be highway motor vehicles on Form 2290?
  7. Which vehicles qualify as logging vehicles?
  8. Are logging vehicles taxed at reduced heavy highway use tax rates?
  9. What is a qualified blood collector vehicle?
  10. What are agricultural vehicles?
  11. What is farming purpose?
  12. What is considered a farm commodity?
  13. When does a vehicle get considered as used for farming purpose?

What does the HVUT consider as a vehicle?

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
  • The machinery or equipment is specially designed (and permanently mounted) to perform some off-highway task unrelated to highway transportation except to the extent discussed Vehicles not considered highway motor vehicles

What is a Form 2290 taxable vehicle?

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

What is considered to be a used vehicle on Form 2290?

If you acquire and register, or are required to register a used taxable vehicle in your name during the tax period, you must keep as part of your records proof showing whether there was a use of the vehicle or a suspension of the tax during the period before the vehicle was registered in your name. The evidence may be a written statement signed and dated by the person (or dealer) from whom you purchased the vehicle.

What is a Form 2290 highway motor vehicle?

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.

What is a public highway?

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

Which vehicles are not considered to be highway motor vehicles on Form 2290?

Generally, the following kinds of vehicles are not considered highway vehicles:

  • Specially designed mobile machinery for non-transportation functions. A self-propelled vehicle is not a highway vehicle if all the following apply:
    • The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways
    • The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation
    • The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load
  • Vehicles specially designed for off-highway transportation

A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired.

To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway.

A non-transportation trailer or semi-trailer will not be treated as s highway vehicle if it is specially designed to function as an enclosed stationary shelter for carrying-on a non-transportation function at an off-highway site. For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle.

Which vehicles qualify as logging vehicles?

If the vehicle is used exclusively during the period to transport products harvested from a forest, the products are transported to and from a point within the forest, and if the vehicle is registered as a highway motor vehicle used in the transportation of harvested forest products under the laws of the state in which the vehicle is, or is required to be, registered. A special tag or license plate identifying the vehicle as used in the transport of harvested products is not required for the vehicle to be considered as logging vehicle.

Products harvested from the forested site may include timber that has been processed for commercial use by sawing into lumber, chipping, or other milling operations if the processing occurs prior to transportation from the forested site.

Are logging vehicles taxed at reduced heavy highway use tax rates?

Yes, logging vehicles are taxed at reduced rates.

What is a qualified blood collector vehicle?

A qualified blood collector vehicle is a vehicle for which at least 80% of the use during the prior tax period was by a qualified blood collector organization for the collection, storage, or transportation of blood. A vehicle first placed in service in a tax period will be treated as a qualified blood collector vehicle for the tax period if the qualified blood collector organization certifies that the organization reasonably expects at least 80% of the use of the vehicle by the organization during the tax period will be in the collection, storage, or transportation of blood.

What are agricultural vehicles?

An agricultural vehicle is any highway motor vehicle that is both:

  • Used (or expected to be used) primarily for farming purposes
  • Registered (under state laws) as a highway motor vehicle used for farming purpose for the entire period.

A special tag or license plate identifying the vehicle as used for farming is not required for it to be considered an agricultural vehicle.

What is farming purpose?

Farming purposes means the transporting of any farm commodity to or from a farm, or the use directly in agricultural production.

What is considered a farm commodity?

Farm commodity means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife. A farm commodity does not include a commodity that has been changed by a processing operation from its raw or natural state.

Example. Juice extracted from fruits or vegetables is not a farm commodity for purposes of the suspension of tax on agricultural vehicles.

When does a vehicle get considered as used for farming purpose?

A vehicle is considered used for farming purposes if it is used in an activity that contributes in any way to the conduct of a farm. Activities that qualify include clearing land, repairing fences and farm buildings, building terraces or irrigation ditches, cleaning tools or farm machinery, and painting. But a vehicle will not be considered used for farming purposes if used in connection with operations such as canning, freezing, packaging, or other processing operations.


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Last filing date for this month - 07/31

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