Heavy Highway Vehicle Tax: Sept. 2 Deadline for July First Use!

If your business operates vehicles with a gross weight of 55,000 pounds or more on public highways, it’s important to understand the Heavy Highway Vehicle Use Tax. It’s an annual federal excise tax. The deadline to file Form 2290, Heavy Highway Vehicle Use Tax Return, is based on the month a taxpayer first used the taxable vehicle on public highways during the reporting period. For example, for vehicles first used on a public highway in July 2025, Form 2290 must be filed by Sept. 2, 2025. The tax filing due date isn’t tied to the vehicle registration date. For taxable vehicles first used on the road during any month other than July, the tax is prorated for the months it was in service.