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Tax Blog

Filing Deadline Approaching: Heavy Highway Vehicle Use Tax

If you own and operate heavy vehicles, like semi-trucks or tow-trucks, on the public highways, you must be sure to pay the Heavy Highway Vehicle Use Tax. As a use tax, this is something that you must pay in addition to the sales taxes you paid to purchase your vehicle. Use taxes are a recurring tax, meaning they are not just paid at the purchase of your vehicle.

The type of vehicle subject to this tax is a “highway motor vehicle” with a gross weight of 55,000 pounds or higher. The IRS defines “highway motor vehicles” as those that are “self-propelled” and “designed to carry a load over public highways.” The proper tax form to report this use tax is Form 2290, and it is to be filled out by the person under whose name the highway vehicle is registered.

The current taxing period for this tax is July 2021-June 2022. The deadline to file Form 2290 is the last day of the month immediately following the first month in the period you use the vehicle on the highway. Meaning, if you have a vehicle subject to the tax that you were using in July, your deadline to file is August 31. When you file in August, you’re filing for the period of July 2021-June 2022. The professionals at The Center for Financial, Legal, and Tax Planning, Inc. are more than knowledgeable with regards to the Heavy Highway Vehicle Use Tax. Please contact us at (618) 997-3436 for more information.


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