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It's simple & easy to file with us. With us you are covered.
Tax PractitionersContact us
for volume discount.
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Do I have to pay Heavy Highway Vehicle Use Tax for the whole year if I buy a truck
in February that has not been used on the highway since the prior July?
No, the tax is prorated from the month you first use the truck until the end of
June. Table I of the Instructions for Form 2290 provides the prorated tax for each
gross vehicle weight category, from the first month of use until the end of June.
You have to file a Form 2290 by the end of the month following the month the truck
was placed in service. In this example, if you first used the truck in February,
the return would be dated March 31st. All of the vehicles first used in any one
month are combined on one return.
Partial-Period Tax Tables (for vehicles first used after July of the
period)
-
Find the category line for the vehicle in Table I or
Table II. The categories are listed in here for your benifit.
- Find the month the vehicle was first used on public highways.
- Read down the column. The amount where the category line and the
month column meet is the tax due.
Table I Vehicles Except Logging
(enter in column 2(a))
CATEGORY
|
AUG (11)
|
SEP (10)
|
OCT (9)
|
NOV (8)
|
DEC (7)
|
JAN (6)
|
FEB (5)
|
MAR (4)
|
APR (3)
|
MAY (2)
|
JUNE (1)
|
A
|
$ 91.67
|
$ 83.33
|
$ 75.00
|
$ 66.67
|
$ 58.33
|
$ 50.00
|
$ 41.67
|
$ 33.33
|
$ 25.00
|
$ 16.67
|
$ 8.33
|
B
|
111.83
|
101.67
|
91.50
|
81.33
|
71.17
|
61.00
|
50.83
|
40.67
|
30.50
|
20.33
|
10.17
|
C
|
132.00
|
120.00
|
108.00
|
96.00
|
84.00
|
72.00
|
60.00
|
48.00
|
36.00
|
24.00
|
12.00
|
D
|
152.17
|
138.33
|
124.50
|
110.67
|
96.83
|
83.00
|
69.17
|
55.33
|
41.50
|
27.67
|
13.83
|
E
|
172.33
|
156.67
|
141.00
|
125.33
|
109.67
|
94.00
|
78.33
|
62.67
|
47.00
|
31.33
|
15.67
|
F
|
192.50
|
175.00
|
157.50
|
140.00
|
122.50
|
105.00
|
87.50
|
70.00
|
52.50
|
35.00
|
17.50
|
G
|
212.67
|
193.33
|
174.00
|
154.67
|
135.33
|
116.00
|
96.67
|
77.33
|
58.00
|
38.67
|
19.33
|
H
|
232.83
|
211.67
|
190.50
|
169.33
|
148.17
|
127.00
|
105.83
|
84.67
|
63.50
|
42.33
|
21.17
|
I
|
253.00
|
230.00
|
207.00
|
184.00
|
161.00
|
138.00
|
115.00
|
92.00
|
69.00
|
46.00
|
23.00
|
J
|
273.17
|
248.33
|
223.50
|
198.67
|
173.83
|
149.00
|
124.17
|
99.33
|
74.50
|
49.67
|
24.83
|
K
|
293.33
|
266.67
|
240.00
|
213.33
|
186.67
|
160.00
|
133.33
|
106.67
|
80.00
|
53.33
|
26.67
|
L
|
313.50
|
285.00
|
256.50
|
228.00
|
199.50
|
171.00
|
142.50
|
114.00
|
85.50
|
57.00
|
28.50
|
M
|
333.67
|
303.33
|
273.00
|
242.67
|
212.33
|
182.00
|
151.67
|
121.33
|
91.00
|
60.67
|
30.33
|
N
|
353.83
|
321.67
|
289.50
|
257.33
|
225.17
|
193.00
|
160.83
|
128.67
|
96.50
|
64.33
|
32.17
|
O
|
374.00
|
340.00
|
306.00
|
272.00
|
238.00
|
204.00
|
170.00
|
136.00
|
102.00
|
68.00
|
34.00
|
P
|
394.17
|
358.33
|
322.50
|
286.67
|
250.83
|
215.00
|
179.17
|
143.33
|
107.50
|
71.67
|
35.83
|
Q
|
414.33
|
376.67
|
339.00
|
301.33
|
263.67
|
226.00
|
188.33
|
150.67
|
113.00
|
75.33
|
37.67
|
R
|
434.50
|
395.00
|
355.50
|
316.00
|
276.50
|
237.00
|
197.50
|
158.00
|
118.50
|
79.00
|
39.50
|
S
|
454.67
|
413.33
|
372.00
|
330.67
|
289.33
|
248.00
|
206.67
|
165.33
|
124.00
|
82.67
|
41.33
|
T
|
474.83
|
431.67
|
388.50
|
345.33
|
302.17
|
259.00
|
215.83
|
172.67
|
129.50
|
86.33
|
43.17
|
U
|
495.00
|
450.00
|
405.00
|
360.00
|
315.00
|
270.00
|
225.00
|
180.00
|
135.00
|
90.00
|
45.00
|
V
|
504.17
|
458.33
|
412.50
|
366.67
|
320.83
|
275.00
|
229.17
|
183.33
|
137.50
|
91.67
|
45.83
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Table II Logging Vehicles
(enter in column 2(b))
A
|
$ 68.75
|
$ 62.49
|
$ 56.25
|
$ 50.00
|
$ 43.74
|
$ 37.50
|
$ 31.25
|
$ 24.99
|
$ 18.75
|
$ 12.50
|
$6.24
|
B
|
83.87
|
76.25
|
68.62
|
60.99
|
53.37
|
45.75
|
38.12
|
30.50
|
22.87
|
15.24
|
7.62
|
C
|
99.00
|
90.00
|
81.00
|
72.00
|
63.00
|
54.00
|
45.00
|
36.00
|
27.00
|
18.00
|
9.00
|
D
|
114.12
|
103.74
|
93.37
|
83.00
|
72.62
|
62.25
|
51.87
|
41.49
|
31.12
|
20.75
|
10.37
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E
|
129.24
|
117.50
|
105.75
|
93.99
|
82.25
|
70.50
|
58.74
|
47.00
|
35.25
|
23.49
|
11.75
|
F
|
144.37
|
131.25
|
118.12
|
105.00
|
91.87
|
78.75
|
65.62
|
52.50
|
39.37
|
26.25
|
13.12
|
G
|
159.50
|
144.99
|
130.50
|
116.00
|
101.49
|
87.00
|
72.50
|
57.99
|
43.50
|
29.00
|
14.49
|
H
|
174.62
|
158.75
|
142.87
|
126.99
|
111.12
|
95.25
|
79.37
|
63.50
|
47.62
|
31.74
|
15.87
|
I
|
189.75
|
172.50
|
155.25
|
138.00
|
120.75
|
103.50
|
86.25
|
69.00
|
51.75
|
34.50
|
17.25
|
J
|
204.87
|
186.24
|
167.62
|
149.00
|
130.37
|
111.75
|
93.12
|
74.49
|
55.87
|
37.25
|
18.62
|
K
|
219.99
|
200.00
|
180.00
|
159.99
|
140.00
|
120.00
|
99.99
|
80.00
|
60.00
|
39.99
|
20.00
|
L
|
235.12
|
213.75
|
192.37
|
171.00
|
149.62
|
128.25
|
106.87
|
85.50
|
64.12
|
42.75
|
21.37
|
M
|
250.25
|
227.49
|
204.75
|
182.00
|
159.24
|
136.50
|
113.75
|
90.99
|
68.25
|
45.50
|
22.74
|
N
|
265.37
|
241.25
|
217.12
|
192.99
|
168.87
|
144.75
|
120.62
|
96.50
|
72.37
|
48.24
|
24.12
|
O
|
280.50
|
255.00
|
229.50
|
204.00
|
178.50
|
153.00
|
127.50
|
102.00
|
76.50
|
51.00
|
25.50
|
P
|
295.62
|
268.74
|
241.87
|
215.00
|
188.12
|
161.25
|
134.37
|
107.49
|
80.62
|
53.75
|
26.87
|
Q
|
310.74
|
282.50
|
254.25
|
225.99
|
197.75
|
169.50
|
141.24
|
113.00
|
84.75
|
56.49
|
28.25
|
R
|
325.87
|
296.25
|
266.62
|
237.00
|
207.37
|
177.75
|
148.12
|
118.50
|
88.87
|
59.25
|
29.62
|
S
|
341.00
|
309.99
|
279.00
|
248.00
|
216.99
|
186.00
|
155.00
|
123.99
|
93.00
|
62.00
|
30.99
|
T
|
356.12
|
323.75
|
291.37
|
258.99
|
226.62
|
194.25
|
161.87
|
129.50
|
97.12
|
64.74
|
32.37
|
U
|
371.25
|
337.50
|
303.75
|
270.00
|
236.25
|
202.50
|
168.75
|
135.00
|
101.25
|
67.50
|
33.75
|
V
|
378.12
|
343.74
|
309.37
|
275.00
|
240.62
|
206.25
|
171.87
|
137.49
|
103.12
|
68.75
|
34.37
|