Heavy Highway Vehicle Use Tax or Form 2290 is a Federal Tax imposed on vehicles operating on public highways with a gross vehicle weight of 55,000 pounds or more. Taxes are collected for a period starting July 1st of the present year and ending June 30th following year. Deadline for filing Heavy Vehicle Use tax is August 31st or the end of the month following the date the vehicle was first used.
Only power vehicles need to pay Highway use tax as any trailer or semi-trailer is treated as customarily used in connection with a power vehicle. Full year tax for semi truck registered for 80000 lb is $550 per vehicle.