Definition
The Federal Heavy Vehicle Use Tax (HVUT) is required and administered by the Internal Revenue Service (IRS). It is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. 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:
- A copy of the receipted or stamped Schedule 1 (Form 2290) returned by the IRS to the taxpayer OR
- A completed, signed, and dated IRS Form 2290 "Heavy Highway Vehicle Use Tax Return" including
- either the front and back copy of the canceled check used to make the HVUT payment OR
- an EFT receipt used to make the HVUT payment.
Vehicles Exempted from the Heavy Vehicle Use Tax (HVUT):
- Commercial vehicles traveling fewer than 5,000 miles annually
- Agriculture vehicles traveling fewer than 7,500 miles annually
- Vehicle not considered highway motor vehicles - e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off-highway transportation, and non-transportation trailers and semi-trailers
- Qualified blood collector vehicles used by qualified blood collector organizations
Groups Exempted from the Heavy Vehicle Use Tax (HVUT):
- The federal government
- State or local governments, including the District of Columbia
- The American Red Cross
- Nonprofit volunteer fire departments, ambulance associations or rescue squads
- Indian tribal governments (for vehicles used in essential tribal government functions)
- Mass transportation authorities