subject: HVUT Vehicles [print this page] HVUT Vehicles HVUT Vehicles
Any vehicle which is weighing over 55,000 lbs. or more and which are used on public highways are mandatory to file HVUT form 2290. This applies to vehicles operated by both individuals and corporations. If Federal government or agricultural businesses operate these vehicles then they are either exempted or required pay a reduced tax.
Agricultural vehicles
Farm Commodity
Farming purpose
Farming purpose usage
Highway motor vehicle
Highway motor vehicle exceptions
Logging vehicles
Public highway
Qualified Blood Collector vehicle
Taxable vehicle under Form 2290
Used vehicle
Which vehicles need to pay HVUT?
Agricultural vehicles
Any highway heavy vehicle is termed as Agricultural Vehicle when it is:
Used primarily for farming purposes and
Registered as a highway motor vehicle used for farming purpose
It is important to note that a special tag or license plate identifying the vehicle is not required for it to be termed as an agricultural vehicle.
Farm commodity
Any agricultural or horticultural commodity is termed as a farm commodity. A commodity which has been changed by a processing operation from its raw or natural state is not considered as a farm commodity.
Farming purpose
Transporting of any farm commodity or usage directly in agricultural production is termed as farming purpose.
Farming purpose Usage
When used in an activity that contributes in any way to the conduct of a farm, the usage is termed as a farming purpose usage. Clearing land, farm buildings, and building terraces or irrigation ditches are some examples for farming purpose usage.
Highway motor vehicle
A self-propelled vehicle used to carry load over public highways is termed as a highway motor vehicle. Trucks, truck tractors, and buses are examples for Highway motor vehicles.
Highway motor vehicle exceptions
Following are highway vehicle exceptions:
Vehicles uniquely designed for mobile machinery for non-transportation functions
Vehicles uniquely designed for off-highway transportation
Non-transportation trailer or semi-trailer specially designed to function as an enclosed stationary shelter for carrying-on a non-transportation function at an off-highway site.
Logging vehicles
Following types of vehicles are considered as logging vehicle:
Vehicles transporting products harvested from a forest
Vehicle registered as a highway motor vehicle used in the transportation of harvested forest products under state laws
Public highway
Any U.S. roadway that is not a private roadway is termed as a public highway. Federal, state, county and city roads are also included in this category.
Qualified Blood Collector vehicle
If at least 80% of the heavy vehicle use during the prior tax period was by a qualified blood collector organization for blood collection, transportation, and storage then the heavy vehicle is termed a Qualified Blood Collector Vehicle.
Taxable vehicle under Form 2290
Heavy Highway motor vehicles with a taxable gross weight of 55,000 pounds or more are termed as taxable vehicles.
Used vehicle
Any vehicle acquired and registered, as a used taxable vehicle in your name during the tax period, is required to be treated as a taxable vehicle under form 2290 instructions, and you need to maintain records for the vehicle.
Which vehicles need to pay HVUT?
Any vehicle comprising a chassis, or a chassis and body, but does not include the load is required to pay HVUT.
Check out www.Tax2290.com for efficient e-filing of excise taxes.
