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Form 2290 Taxable Vehicles

Highway motor vehicles that have a taxable gross weight of 55,000 pounds or more are taxable vehicles (IRS Form 2290).

A highway motor vehicle includes any self-propelled vehicle designed to carry a load over public highways, whether or not also designed to perform other functions. Examples of vehicles that are designed to carry a load over public highways include trucks, truck tractors , and buses. Generally, vans, pickup trucks, panel trucks, and similar trucks are not subject to this tax because they have a taxable gross weight less than 55,000 pounds.

A vehicle consists of a chassis, or a chassis and body, but does not include the load. It does not matter if the vehicle is designed to perform a highway transportation function for only a particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer), or a special kind of cargo, goods, supplies, or materials. It does not matter if machinery or equipment is specially designed (and permanently mounted) to perform some off-highway task unrelated to highway transportation.

Use means the use of a vehicle with power from its own motor on any public highway in the United States.

A public highway is any road in the United States that is not a private roadway. This includes federal, state, county, and city roads.

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