A tax which falls in the federal remit - the HVUT applies to specific large vehicles, meaning those which exceed 54000 lbs. Heavy vehicles come with various registration requisites that differ from state to state giving owner operators and trucking companies a headache. This guide aims to summarize and explain the various complex components regarding HVUT filing and heavy vehicle registration on a per state basis.

Requirements To Complete HVUT Filing and Registration of Trucks

Understanding every section of HVUT and its filings as well as the registration of trucks is crucial before trying to understand each state and its laws.

• Quarterly Truck Tax Payment Application: Is due for renewal every fiscal year, in which Form 2290 has to be filled and submitted to IRS
• HM-3 Truck Certificate of Registration: Every US state has a DMV or MCS office which is in charge of registrations.
• Optional Special Issue Mark Registration: If you conduct business in more than one state, a type of registration under IRP is required for specific plates.
• Additional Country Based Tax Accounts: A few states have set up supplementary accounts to the IHUT account with respect to the overall weight of the vehicle.

Tutorial By State Registration On HVUT And Filing

Alabama

• HVUT must be paid by vehicles that exceed 55,000 lbs.
• Registration is done via the Motor Vehicle Division of Alabama.
• Carriers working across state lines can apply for IRP registration.

Alaska

• Vehicles that meet the requirements are subject to HVUT.
• The registration of trucks is handled by the Alaskan DMV.
• No IRP participation; trucks operating outside are to register in a different state.

Arizona

• HVUT is applicable to heavy vehicles.
• Registration is done by the Arizona MVD.
• IRP registration is needed for any interstate activity.

Arkansas

• HVUT is applicable for all eligible trucks.
• Registration is done through the Arkansas Office Of Motor Vehicles.
• IRP registration is needed for any interstate activity.

California

• HVUT applies to commercial vehicles that are over 55,000 pounds.
• Registering a vehicle is done by the California DMV.
• Extra weight charges are imposed.

Colorado

• Heavy trucks must file for HVUT.
• It can be registered in Colorado DMV.
• For some carriers with multiple state operations, an IRP is needed.

Connecticut

• Applicable vehicles must pay HVUT.
• The Connecticut DMV handles registration.
• For some vehicles there is an additional Highway Use Tax.

Delaware

• HVUT is applicable to Heavy vehicles
• Registration is done by Delaware Division of Motor Vehicles.
• IRP registration can be done.

Florida

• Trucks over 55,000 pounds must pay HVUT.
• Registration is done by Florida DHSMV.
• For registrants with operations in multiple states, IRP registration is required.

Georgia

• HVUT is applicable to targeted vehicles.
• Registration is done through Georgia Department of Revenue.
• Fleet operators working in multiple states must make IRP.

Illinois

• The HVUT is valid for heavy vehicles.
• The registration for trucks is done at the office of secretary of state in Illinois.
• Additional state weight-based fees are charged.

New York

• Heavy trucks pay the highway vehicle use tax (HVUT).
• The Department of Motor Vehicles issues the registration for New York.
• Additional Highway Use Tax (HUT) fees apply.

Texas

• HVUT is for some specific vehicles only.
• The DMV in Texas does the registrations.
• IRP registration is offered for those participating in interstate travel.

Washington

• The tax for use of public highways for commercial vehicles (HVUT) uses vehicles over a certain weight is applicable for commercial trucks.
• Washington State Department of Licensing handles the registration.
• Fees based on weight may be charged.

Suggestions for Efficient HVUT Filing and Truck Registration

• Submit Early: Avoid penalties from IRS by early filing (no later than August 31 each year).
• Make Sure You Have All the Documents: Proof of payment of HVUT should be kept readily available to facilitate registering the truck.
• Know About State Tax Fees: There are some states that add on additional taxes in addition to the HVUT.
• Use IRP Registration For States You Are Working In: If you work in more than one state, meeting compliance requirements is less burdensome.
• Be Aware of Policy Changes: Registration rules are subject to change in most states from now and then.

Gaining knowledge HVUT and truck registration on a state-by-state basis can assist trucking companies in avoiding penalties and slowdowns. Ensure to get in touch with your state’s DMV or motor carrier agency for the latest information regarding charges, paperwork, and registration procedures.

Note: For more information, visit IRS website