What is “heavy vehicle use tax”?
Heavy Vehicle Use Tax (HVUT) is an annual tax assessed by the Federal Internal Revenue Service (IRS) on vehicles operating on public highways at a gross weight of 55,000 lbs. and greater. Although the tax has been in effect since 1954, the federal government held the states responsible for enforcement beginning in October 1985. The federal government distributes revenues back to states for highway construction and maintenance.
What is proof of compliance?
A carrier must send proof of HVUT compliance to the DMV with their registration renewal. For vehicles registered annually (IRP and Intrastate), proof is sent in with the annual renewal. For Intrastate vehicles registered quarterly or consecutive monthly, proof is sent in with the first registration during a calendar year. Proof of HVUT compliance cannot be sent separately from the IRP or Intrastate registration renewal. Proof of compliance may be either:
Are there any exemptions from HVUT?
Yes. Some exemptions are:
receipted copy to the DMV
However, even if exempted, the carrier may be required to file with the IRS or notify the DMV of exempt status.
When are tax forms filed?
A carrier must file tax forms with the IRS by the end of the month following the month the vehicles first operated on public highways.