Heavy Highway Vehicle Use Tax is used to figure and pay the tax due on motor vehicles with a gross weight of 55,000 pounds or more. When a new truck is purchased, an initial 2290 must be filed by the end of the following month or prior to obtaining an apportioned registration.


A 2290 must be filed annually every July which prepays for the following year. For example paid 7/1/ (current year) - 6/30/ (following year). This tax is required to be paid on time or the IRS will impose penalties from the day it should have been paid through the time period of when it was actually paid. This form needs to be paid and stamped by the IRS in order to renew any commercial registration. The fees range from $100.00 for a 55,000lb vehicle up to $550.00 for an 80,000lb vehicle.