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Federal Heavy Vehicle Use Tax (HVUT)

Definition

The Federal Heavy Vehicle Use Tax (HVUT) is required and administered by the Internal Revenue Service (IRS). The tax applies to power units registered for 55,000 pounds gross weight or more. Any vehicle registered in Virginia with a gross weight of 55,000 pounds or more is required to provide proof that the Federal Heavy Vehicle Use Tax was paid to the IRS.

Proof of Payment

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

  1. A copy of the receipted Schedule 1 (Form 2290) returned by the IRS to the taxpayer.
  2. A copy of Schedule 1 (Form 2290) and a photocopy of both sides of the canceled check for payment.

Exemptions of Payment

Vehicles operating 5,000 miles or less annually or any agricultural vehicle operating 7,500 miles or less annually are exempt from payment of the Heavy Vehicle Use Tax; however, a receipted Schedule 1 (Form 2290) is required as proof of the Suspension of Tax Liability.

Additional Information