The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. This generally includes large trucks, truck tractors and buses. The tax is based on the weight of the vehicle. A variety of special rules apply. These special rules are explained in the instructions to Form 2290. The deadline to file Form 2290 and pay the tax is August 31, 2020, for vehicles used on the road during July.
For any questions or concerns, please contact the Tax Attorneys at Fazzio Law, we are in your corner!