What is the Heavy Highway Vehicle Use Tax? Do I need to be concerned with any filings prior to starting my trucking business?
The Heavy Highway Vehicle Use Tax generally applies to highway motor vehicles having a taxable gross weight of 55,000 pounds or more, but certain vehicles may be excluded. If a company is subject to the tax, it must file a Form 2290, Heavy Vehicle Use Tax Return. The tax form is not due until after the company begins to use the covered vehicle. For additional information, visit www.omeda.org/fastfacts/0230.htm. To obtain the Heavy Highway Vehicle Use Tax form, visit http://www.irs.gov/pub/irs-pdf/f2290.
