Highway Use Tax (Form 2290)

“Highway use tax” and “Heavy vehicle use tax” may be used interchangeably. This tax is a mandatory annual fee that you must pay if you operate vehicles with a registered gross weight equal to or greater than £ 55,000 on public highways. To determine the taxable gross weight of your vehicle, add:

• Weight of your unloaded and fully equipped for a vehicle service.
• The weight of an unloaded trailer or semi-trailer fully equipped for service. They must be added to your vehicle transporting the trailer as well as the maximum weight of the load carried by the trailer.

Highway Use Tax Rates

If the vehicle’s gross taxable weight is below 55,000 pounds, then it is not liable for highway use tax. A tax rate of $ 100 plus an additional $ 22 per 1,000 pounds is added to vehicles with a gross tax weight of between 55,000 and 75,000 pounds. If the gross taxable weight of the vehicle is 75,000 or higher, a maximum rate of $550 must be paid. Form 2290 is what you would use to calculate and pay tax on highway motor vehicles used during a period with a taxable gross weight of 55,000 pounds or more.

Highway Use Tax Exemptions

You can claim the exempt status of your vehicle if it:

• not considered a highway motor vehicle
• Commercial vehicle with yearly travel miles equaling less than 5000
• Agriculture vehicle with an annual mileage of less than 7,500
• A qualified blood collector vehicle

What can we do? Our agents will be happy to help you with your Highway Use Tax, whether you want to file it or claim the exempt status. We understand that you have a tight schedule and how important it is to keep all documents in order. Our team will be happy to help you get the right to operate. We will assist you with filing out all forms and taxes related to the transportation industry.

Give us a call today at 818-568-0644 and let us know how we can help!