HVUT Vehicles

HVUT Vehicles

Any trailer 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 trailers then they are either exempted or required pay a reduced tax.

Agricultural trucks

Farm Commodity

Farming purpose

Farming purpose usage

Highway motor truck

Highway motor vehicle exceptions

Logging trailers

Public highway

Qualified Blood Collectors

Taxable vehicle under Form 2290

Used trailer

Which one need to pay HVUT?

Agricultural trailers

Any highway heavy truck is termed as Agricultural truck 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 truck used to carry load over public highways is termed as a highway motor truck. Trucks, truck tractors, and buses are examples for Highway motors.

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 trucks

Following types of vehicles are considered as logging trailers:

Vehicles transporting products harvested from a forest

Vehicle registered as a highway motors 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 trailers

If at least 80% of the trailer 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 trailer.

Taxable trailer under Form 2290

Heavy Highway motor vehicles with a taxable gross weight of 55,000 pounds or more are termed as taxable trucks.

Used trailer

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 truck.

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.