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What is HVUT?

HVUT stands for Heavy Vehicle Use Tax which is an annual federal highway tax imposed on certain heavy motor vehicles, including trucks, truck tractors, and buses using our public highways. The tax applies only to vehicles with a taxable gross weight of 55,000 pounds or more. The federal government then distributes revenues back to the states for highway construction and maintenance projects.

Florida law (Section 320.02(7), Florida Statutes) requires motor carriers to provide proof of payment or exemption from HVUT on motor vehicles with a gross vehicle weight of 55,000 pounds or more prior to issuance of a registration.

Where and how do I pay the HVUT?

IRS Form 2290, Schedule 1, and payment must be filed with the Internal Revenue Service (IRS). The taxing period is July 1st through June 30th. DO NOT MAIL THE IRS FORM 2290 AND PAYMENT TO DMV. You will be required to submit proof of payment or exemption when registering your vehicle.

What do I need to register my vehicle if it's subject to HVUT?

Any vehicle registered in Florida with a gross weight of 55,000 pounds or more is required to provide proof that the HVUT was paid to the IRS or that the vehicle is exempt. Vehicles subject to HVUT include truck tractors with a combined gross vehicle weight of 55,000 pounds or more and heavy trucks with a gross vehicle weight of 55,000 pounds or more.

Proof of Payment or Exemption

Either of the following documents is acceptable as proof of payment for state registration purposes:

  1. A stamped received IRS Form 2290, Schedule 1 returned by the IRS to the taxpayer. (Note: the original form receipted by the IRS must be viewed by the clerk at the time of transaction who will then make copies and return the original form to the taxpayer.)
  2. A copy of IRS Form 2290, Schedule 1 and a copy of proof of payment (i.e. credit/debit card receipt or front and back of cancelled check) used to pay the tax.
  3. The original or a copy of the electronically filed IRS Form 2290, Schedule 1. The electronic copy will show a slightly visible watermark with the wording "Received XX / XX / XXXX."
    (Note: Motor carriers with 25 or more vehicles subject to HVUT are required by the IRS to report electronically)

The following is acceptable proof of exemption for state registration purposes:

  1. A copy of a stamped received IRS Form 2290, Schedule 1, Part II for vehicles over 55,000 pounds but traveling less than 5,000 miles, an agricultural vehicle traveling less than 7,500 miles or for vehicles that are qualified as blood collector vehicles.

FEDERAL LAWS AND REGULATIONS

Who do I call for information concerning the HVUT?

If you need more information and/or forms, please contact the Internal Revenue Service. The following link will list offices in Florida:

If you need additional information about DMV requirements for proof of payment of the Federal Heavy Vehicle Use Tax: