If your commercial vehicle has a gross weight of over 54,999 LBS GVW you are required to pay this tax to the IRS and obtain your paid 2290 receipt.  You will be asked by your base state to produce this receipt upon obtaining or renewing your base license plate.

The fees are based on gross vehicle weight.  The IRS year for which tax is due is from July 1 thru June 30.  Tax must be paid in advance (the beginning of the IRS tax year).  Tax is also prorated according to the month you first put your truck  in service. 

Example:  If you begin operating your truck in January you will only owe 6 months tax on this vehicle. 

If you would like for us to complete the form for you, please mail the original form to our office.  After we have received payment for the application and the vehicle tax due, we will take the form to NCDMV or IRS to get your paid receipt, then mail a copy to you and we will also keep a copy.

Form 2290(HVUT) for tax year 2021-22

Getting Your Tags and/or Registering Your Vehicle

You can get your tags for the tax period beginning July 1, 2021. Existing regulations allow states to register a heavy highway vehicle when the application for registration is received during the months of July, August or September 2020. If you have your receipted Schedule 1 for the previous year’s taxable period, in this case, July 1, 2020 through June 30, 2021, states can accept it as proof of payment for Form 2290.

Registering Your Newly Acquired Vehicle

States must register newly acquired heavy highway use vehicles without proof of tax payment if you present the original or a photocopy of a bill of sale showing that the vehicle was purchased by the owner during the 60 days before the date the state receives the application for registration.

Getting a Copy of Your Schedule 1

If you no longer have your Schedule 1 for the taxable period July 1, 2020 through June 30, 2021, you can call IRS Excise Tax division at 1-866-699-4096 to get a copy. From Canada or Mexico, call 1-859-669-5733 (not toll-free).