The Heavy Vehicle Use Tax, or HVUT as it is commonly referred to as, is the fee imposed by the IRS annually on heavy vehicles that operate 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, when it is fully equipped for service
• The actual unloaded weight of any trailers or semitrailers fully equipped for service normally used in addition to the vehicle
• The weight of the maximum load that can be carried on the vehicle and on any trailers or semitrailers typically used with the vehicle
• For Buses, The taxable gross weight is its actual unloaded weight fully equipped for service in addition to 150 pounds for each seat provided for passengers and driver

The tax year for Form 2290 starts in July and ends in June of the next year. If the gross taxable weight is from 55,000 to 75,000 pounds, the HVUT is $100, plus $22 per thousand pounds over 55,000 pounds. For over 75,000 pound vehicles, the maximum HVUT is $550/ year. The taxes are lower for logging vehicles. Logging Vehicles are vehicles which are primarily used for transporting products harvested from the forest and is registered with a state agency as such.

The table below shows the taxes for logging and regular trucks:
For any vehicles placed into service after July, the taxes are prorated.

There are a number of groups that receive exemptions from the HVUT, including:

• Federal Government
• State & Local governments, including the District of Columbia
• The American Red Cross
• Nonprofit volunteer fire departments, ambulance associations or rescue squads
• Indian tribal governments (for vehicles used in essential tribal functions)
• Mass transportation authorities

There are also a number of vehicles exempted from the HVUT:

• Vehicle not considered highway motor vehicles — e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off-highway transportation, and non-transportation trailers and semi-trailers
• Qualified blood collector vehicles used by qualified blood collector organizations
• Mobile machinery that is used for non- transportation purposes

Exempt carriers may be required to file tax forms with the IRS or notify the local department of motor vehicles (DMV) of their exempt status being claimed.

There are other vehicles that are exempt based on the number of miles it is driven:

• Commercial vehicles traveling fewer than 5,000 miles annually
• Agriculture vehicles traveling fewer than 7,500 miles annually

The above vehicles are called Suspended Vehicles, but must be reported to the IRS.

The HVUT is a significant source of transportation funding in the U.S. In 2006 alone, the HVUT generated more than $1.4 billion in Federal Highway Trust Fund (HTF) revenue.

The Federal HTF protects the nation's investment in our transportation infrastructure. In 2007 alone, Federal HTF receipts topped $39.9 billion, with $34.9 billion dedicated to the HTF's Highway Account.

The Federal HTF finances a broad spectrum of transportation investments, including:

• Highway improvements (e.g., land acquisition and other right-of-way costs, preliminary and construction engineering, construction and reconstruction, resurfacing and restoration costs of roadways and bridges)
• Highway and bridge maintenance activities
• Highway law enforcement
• Safety programs (e.g., driver education and training, vehicle inspection programs, enforcement of vehicle size and weight limits)
• Congestion relief projects
• Debt service
• Administrative costs (e.g., research, engineering)

Investment in our nation's highway infrastructure helps:

• Save lives, time and money
• Reduce the number and severity of crashes for all kinds of vehicles
• Enhance the ability of the entire community of emergency responders
• Lower fuel and insurance costs
• Increase mobility
• Ease congestion
• Decrease energy consumption
• Boost air quality
• Improve the efficient movement of goods
• Raise business productivity
• Strengthen the nation's economic productivity

Since the vast majority of all funds contributed by states to the Federal HTF are returned through highway fund apportionments, there is a direct incentive for state agencies to take necessary measures to enhance HVUT compliance.