Suspended vehicles are categories of groups and vehicles that the IRS HVUT division doesn’t require to pay the Heavy Vehicle Use Tax, but are required to declare the same as Form 2290 suspended vehicles. Let’s get to know what they are and what is to be done on such HVUT exemptions.
HVUT (Heavy Vehicle Use Tax) is as you know, the annual fee assessed on heavy vehicles for their operations on public highways at registered gross weights equal to or exceeding 55,000 pounds. If you own such a heavy vehicle and it falls under the suspended vehicle/group category (mentioned below), you are treated special and are not required to pay the HVUT fee. But, you still have to communicate to the IRS that you own a vehicle that is a HVUT exemption. Otherwise you will be bestowed upon with a filing penalty during DOT inspections. According to the IRS, the following are HVUT exemptions.
Vehicles that fall under suspended vehicles category are
• Commercial vehicles traveling fewer than 5,000 miles annually
• Agriculture vehicles traveling fewer than 7,500 miles annually
• Vehicles not considered as 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
• Used (or expected to be used) primarily for farming purposes