"In general, the highway use tax applies to trucks, truck tractors and buses with a gross taxable weight of 55,000 pounds or more."
IRS
threshold.
For trucks and other taxable vehicles in use during July, the Form 2290 and payment are, under normal circumstances, due on Aug. 31. The tax of up to $550 per vehicle is based on weight, and a variety of special rules apply to vehicles with minimal road use, logging or agricultural vehicles, vehicles transferred during the year and those first used on the road after July.
Last year, the IRS received about 650,000 Forms 2290 and highway use tax payments totaling $886 million.