TECHNICAL ADVISORY

DIVISION OF MOTOR VEHICLES

 

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To:  Tax Collectors and License Plate Agents

From:  Carl A. Ford, Director

Subject:  Heavy Vehicle Use Tax

Advisory Date:  08/15/07                              Implementation Date:  08/20/07                              

Advisory Number:  R07-13

 

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                        Heavy Vehicle Use Tax must be collected on 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 that the heavy vehicle use tax was collected must be provided at time of application. 

 

                        One of the following proofs must be submitted: 

 

1.         A copy of IRS Schedule I, Form 2290, receipted by IRS.  The original Form 2290, IRS Schedule I, receipted by IRS must be viewed by the clerk at the time of the transaction.  

 

2.         A copy of IRS Schedule I, Form 2290, and a copy of the front and back of the cancelled check used to pay the tax. 

 

3.         A copy of a properly filed IRS Schedule I, Part II, Form 2290, for vehicles over 55,000 pounds but traveling less than 5,000 miles, an agriculture vehicle traveling less than 7,500 miles, or vehicles that are qualified as blood collector vehicles. 

 

                        Motor vehicles are exempt from showing proof if a bill of sale or other acceptable form of documentation is presented with the form HSMV 82040 or 82041, indicating the vehicle was purchased within 60 days prior to the application for registration. 

 

                        In order to obtain the most current form, IRS Schedule I, Form 2290, RS-34, Heavy Vehicle Use Tax, has been updated to include this link located at: 

 

http://www.irs.gov/pub/irs-pdf/f2290.pdf

 

                        The End of Day Report for Heavy Vehicle Use Tax must be generated daily.  This report shows all registration transactions that were completed, indicating the Heavy Vehicle Use Tax was paid.  Proof of payment, as indicated above, must be submitted for all transactions listed on this report.  Refer to TL-62 for additional information regarding this report. 

 

If you have any questions or need further assistance, please contact your Tax Collector Help Desk Representative.

 

CAF/dh