Heavy Vehicle Use Tax (HVUT) - What is it?
Federal tax paid by commercial vehicle operators on vehicles registered for 55,000 pounds and over on both inter-state and intra-state registered vehicles.
What is the current process?
Registrant obtains and completes the 2290 form
The 2290 form and payment is mailed to IRS
IRS receipts 2290 (Schedule One) and mails receipt to registrant (minimum of 6 – 8 weeks)
Registrant presents copy of receipted Schedule One at time of registration
State maintains copy with registration record
No electronic verification process for states exist
IRS database contains only limited information and does not include the VIN
Presentations
HVUT Webinar (Aug 20, 2009 and Sept 1, 2009)