Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return

Dual registration. If a taxable vehicle is registered in the

vehicle is designed to perform a highway transportation

name of both the owner and another person, the owner is

function for only a particular type of load, such as

liable for the tax. This rule also applies to dual registration of

passengers, furnishings, and personal effects (as in a

a leased vehicle.

house, office, or utility trailer), or a special kind of cargo,

goods, supplies, or materials. It does not matter if machinery

Dealers. Any vehicle operated under a dealer’s tag, license,

or equipment is specially designed (and permanently

or permit is considered registered in the name of the dealer.

mounted) to perform some off-highway task unrelated to

Used vehicle. If you acquire and register or are required to

highway transportation except to the extent discussed

below. See Vehicles not considered highway motor vehicles

period, you must keep as part of your records, proof

below.

showing whether there was a use of the vehicle or a

suspension of the tax during the period before the vehicle

Use means the use of a vehicle with power from its own

was registered in your name. The evidence may be a written

motor on any public highway in the United States.

statement signed and dated by the person (or dealer) from

A public highway is any road in the United States that is

whom you purchased the vehicle.

not a private roadway. This includes Federal, state, county,

If the vehicle was first used during the tax period while

and city roads.

registered in the name of the previous owner, the previous

owner owes the tax. If the previous owner pays the tax, you,

Exemptions. To be exempt from the tax, a highway motor

the new owner, do not owe the tax for that tax period. A

vehicle must be used and actually operated by:

•

copy of Schedule 1 (Form 2290) stamped by the IRS is

The Federal Government,

proof of payment. Because the previous owner was the first

•

The District of Columbia,

user of the vehicle during the tax period, the previous owner

•

A state or local government,

is liable for the total tax owed for the entire tax period. If the

•

The American National Red Cross,

previous owner does not pay the tax and you use the

•

A nonprofit volunteer fire department, ambulance

vehicle before the end of the tax period, you are also liable

association, or rescue squad,

for the total tax for the entire tax period to the extent not paid

•

An Indian tribal government but only if the vehicle’s use

by the previous owner. In that case, you must file Form 2290

involves the exercise of an essential tribal government

and pay the tax by the last day of the month after the month

notification is received from the IRS that the tax has not

function, or

•

been paid in full by the previous owner.

A mass transportation authority if it is created under a

statute that gives it certain powers normally exercised by the

Canadian/Mexican vehicles. These are vehicles that have

state.

a base registration in Canada or Mexico. Base registration

means registered in Canada or Mexico and not registered in

Vehicles not considered highway motor vehicles.

the United States other than a proportional registration

Generally, the following kinds of vehicles are not considered

under a proration agreement.

highway vehicles.

Logging vehicles. A vehicle qualifies as a logging vehicle

1. Specially designed mobile machinery for

if:

nontransportation functions. A self-propelled vehicle is not a

1. It is used exclusively during the period to transport

highway vehicle if it consists of a chassis that:

products harvested from a forest,

a. Has permanently mounted to it machinery or

2. The products are transported to and from a point

equipment used to perform certain operations (construction,

within the forest, and

manufacturing, drilling, mining, timbering, processing,

3. It is registered as a highway motor vehicle used in the

farming, or operations similar to any of these) if the

transportation of harvested forest products under the laws of

operation of the machinery or equipment is unrelated to

the state in which the vehicle is, or is required to be,

transportation on or off the public highways,

registered. A special tag or license plate identifying the

b. Has been specially designed to serve only as a mobile

vehicle as used in the transport of harvested products is not

carriage and mount for the machinery or equipment,

required for the vehicle to be considered a logging vehicle.

whether or not the machinery or equipment is in operation,

and

Products harvested from the forested site may include

timber that has been processed for commercial use by

c. Because of its special design, could not, without

sawing into lumber, chipping, or other milling operations if

substantial structural modification, be used as part of a

the processing occurs prior to transportation from the

vehicle designed to carry any other load.

forested site.

2. Vehicles designed for off-highway transportation. A

self-propelled vehicle is not a highway vehicle if:

Canadian and Mexican vehicles and logging vehicles

a. The vehicle is designed primarily to carry a specific

TIP

are taxed at reduced rates. See Reduced rate

kind of load (other than over the public highway) for certain

vehicles on page 4.

operations (construction, manufacturing, mining, processing,

Taxable Vehicles

farming, drilling, timbering, or similar operations), and

b. The vehicle’s design to carry this load substantially

Highway motor vehicles that have a taxable gross weight of

limits or impairs its use over public highways. To determine

55,000 pounds or more are taxable.

if the vehicle’s use is substantially limited or impaired, you

A highway motor vehicle includes any self-propelled

may take into account whether the vehicle may travel at

vehicle designed to carry a load over public highways,

regular highway speeds, requires a special permit for

whether or not also designed to perform other functions.

highway use, is overweight, or is too tall or too wide for

Examples of vehicles that are designed to carry a load over

regular highway use.

public highways include trucks, truck tractors, and buses.

However, for purposes of item 2b, equipment that is

Generally, vans, pickup trucks, panel trucks, and similar

attached to the vehicle and used for loading, unloading,

trucks are not subject to this tax because they have a

storing, vending, or handling is equipment associated with

taxable gross weight less than 55,000 pounds.

moving the load over public highways even though it may be

A vehicle consists of a chassis, or a chassis and body,

used off highway.

but does not include the load. It does not matter if the

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Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return - 2004 Page 2

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