Vehicle Licensing Guide

Heavy Vehicle Use Tax
VLIC-A-20

GENERAL

1. Effective October 1, 1985, any highway motor vehicle, including buses, which have a taxable gross weight of at least 55,000 pounds, must show evidence or proof of having paid the Federal Highway Heavy Vehicle Use Tax (HVUT) before such vehicles may be registered or reregistered in this state. Taxable gross weight is the highest weight at which the motor vehicle is registered or required to be registered at any time during a taxable period.
2. The taxable period is from July 1 of one year to June 30 of the following year. Tax forms must be filed with IRS. No extensions are granted.
3. Proof of payment or the suspension of payment of the Federal Highway Heavy Vehicle Use Tax must be submitted to the Department of Motor Vehicles at the time application is made for registration or renewal of registration. Generally the person in whose name the vehicle is titled is liable for the tax and must file a Form 2290 and Schedule 1 with the Internal Revenue Service for the taxable period. Only one receipted Schedule 1 is required regardless of the number of vehicles the applicant wishes to register so long as the number does not exceed the quantity reported in Part II of the Schedule 1.
   • A properly receipted proof of payment or suspension of the tax is the form Schedule of Taxable Highway Motor Vehicles, Schedule 1 (Form 2290). This form must be submitted for all vehicles in the weight category as proof of payment and for vehicles for which the tax has been suspended. A copy of the form is attached to these procedures.
   • If the applicant presents a copy of a properly receipted Schedule 1, such form will be accepted as proof of payment of the HVUT.
   • If the applicant does not have either the original or a copy of a properly receipted Schedule 1, a photo of both sides of a cancelled check along with a photocopy of the Form 2290 Heavy Vehicle Use Tax Return (with the Schedule 1 attached) may be accepted as proof of payment of the HVUT.
   • An applicant may register a heavy highway motor vehicle without proof of payment if the person registering the vehicle presents the original or a photocopy of a bill of sale (or other document showing proof of transfer of ownership) indicating that the vehicle was purchased during the preceding 60 days before the application for registration was received by DMV.
   • If an applicant applies for registration in the first three months of the taxable year (July 1 thru September 30), the proof of payment Schedule 1 (Form 2290) for the previous tax year may be accepted as proof of payment for the current year.
4. A proof of payment must be presented when issuing a "base" plate under the International Registration Plan for a heavy highway motor vehicle, however, a "second" state may issue a prorated registration without receiving proof of payment of the Federal Heavy Vehicle Highway Use Tax.
5. The vehicle of an applicant applying for quarterly license plates is subject to the HVUT, and a properly receipted Schedule 1 (form 2290) proof of payment or any alternative described in 3b.,c.,d must be presented. The receipted Schedule 1 may be presented only once during the taxable year.
6. Suspension from payment of the HVUT is provided for vehicles which have not been used for more than 5,000 miles on the public highway during the taxable period. The suspension rule applies to agricultural vehicles which have been driven on public highways less than 7, 500 miles during a tax period. The Schedule 1 must show those vehicles for which the HVUT has been suspended. A receipted Schedule 1 must be presented even though the applicant indicated that HVUT was suspended from payment.
7. Exemptions from payment of the HVUT. No proof of payment of HVUT is required for the following:
   • All trucks, truck tractors or buses in the weight category which would otherwise be subject to the HVUT and which is used only by the federal government, any state government or any local government is exempt from payment. For purposes of the exemption, an Indian tribal government is treated as a state.
   • Vehicles used by the American National Red Cross are exempt from the HVUT.
   • Vehicles operated by nonprofit volunteer fire departments, ambulance associations and rescue squads are exempt from payment of the HVUT.
   • Any vehicle having a registered gross weight of less than 55, 000 pounds is exempt from payment of the HVUT.
     • An affidavit may be accepted (see page 11) as a certification that the vehicle is less than 55,000 pounds.
     • An applicant may change the declared gross weight to less than 55,000 pounds at the time of registration or reregistration and be exempt from payment of the HVUT.
     • If an applicant increases the weight to over 55,000 pounds, the HVUT is due and payable, however, we cannot require proof if the applicant is only increasing the weight. He is not applying for registration or registration at that time.
   • If an application is made for a Temporary Trip Permit, no proof of payment of the HVUT is required.
   • Do not register a vehicle without a properly receipted proof of payment Schedule 1 or substitute if application is made for registration and the vehicle is not otherwise exempt.
   • If application is received to transfer license plates, no proof of payment receipt is required at time of transfer.

PROCEDURE

When processing an application for registration or for renewal of the registration (including IRP vehicles "based" in Virginia) for vehicle over 55,000 pounds, the following procedures will apply:

• Upon receipt of an original application for registration (form VSA14) for a vehicle for which the HVUT is due, process the application if you receive a properly receipted Schedule 1 (Form 2290) or acceptable substitute accompanying the application. Record HVUT on application as indicated in illustration and return Schedule 1 to applicant.
  • In Part I of Schedule 1 (Form 2290), there is space for only 21 VIN numbers for vehicles for which the HVUT is due and reportable. If an applicant is registering any number of vehicles greater than 21 for which the tax is required, the properly receipted Schedule 1 or acceptable substitute for 21 vehicles is proof of payment for all vehicles if the number for which registration is being sought does not exceed the number shown in Part III a. of Schedule 1.
  • In Part II of the Schedule 1 (Form 2290), there is space for only 9 VIN numbers for vehicles for which the HVUT has been suspended. If an applicant has any number of vehicles greater than 9 for which the HVUT has been suspended, the properly receipt Schedule 1, or acceptable substitute is proof of suspension of the HVUT for all vehicles if the number for which registration is being sought does not exceed the number shown in Part III b. of Schedule 1.
  • When the application is receive indicating gross weight is 55,000 pounds or more and the Schedule 1 is presented, write the letters HVUT in the upper left portion of the application as shown below:

    [ EXHIBIT ]

  • See FSA Data Entry Manual, Chapter 5, VDE503, for entry instructions.

• Upon receipt of a preprinted application for registration with a gross weight of 55, 000 pounds or more, you may process the application(s) if you receive a properly receipted Schedule 1 (Form 2290) along with the application. The number of vehicles you may register for the applicant for each Schedule 1 is outlined in 1. a.1) and 1. a.2) above.
  • When you receive a preprinted renewal application and the properly receipted Schedule 1 (Form 2290), place a check mark in the space provided on the form which is beside the statement," Receipted IRS Schedule 1 Req'd" as shown below and return receipted Schedule 1 to the applicant:
    [ EXHIBIT ]
  • See FSA Data Entry Manual, Chapter 5, VDE504, for entry instructions.

• If an applicant presents any type application during the first (3) months of a fiscal year (July thru September ), you may accept a properly receipted Schedule 1 (Form 2290) for the previous year as proof of payment for the current year. Mark registration as noted above.
• Upon receipt of any type application and the applicant does not have a properly receipted Schedule 1 (Form 2290) or an acceptable substitute, you may registered the vehicle with a full year's registration; however, you must inform the applicant that the owner's registration for each vehicle will be suspended in four (4) months from the date of registration if he does not provide DMV with a properly receipted Schedule 1 (Form 2290) or acceptable substitute. NO INDICATION IS REQURIED ON APPLICATION WHEN NO PROOF OF PAYMENT IS RECEIVED.

  A reminder notice will be sent to the owner of record from this office on the day following the registration. Each reminder notice must be returned to DMV when the properly receipted Schedule 1 is presented. If the Schedule 1 is not submitted, the Suspension Notice will be sent 45 days prior to the date of suspension to be effective four (4) months from the date of registration. There is no extension of the suspension.

  • If the registration is for quarterly tags and the applicant does not have proper proof of payment of the HVUT, suspension of all vehicles being registered will be effective in 3 months and the Suspension Notice will be mailed to the owner of record 45 days prior to the date of suspension. There is no extension of the suspension.
  • Do not make any notations on the application(s); however, the vehicle record will show no proof of payment received.
  • See FSA Data entry Manual for entry instructions.
• Exempted vehicles. For all classes of exempted vehicles identified in 1.7., place an E in the preprinted statement and HVUT-E on the VSA-14 as shown below:
  [ EXHIBIT ]
  • See FSA Data Entry Manual, Chapter 5, VDE-503 and VDE-504, for entry instructions.
• Changing weights.
  • If an applicant increases the weight at any time during the registration period from below 55,000 pounds to over 55,000 pounds, the transaction does not constitute a registration and no consideration of HVUT is necessary.
  • If an applicant increases the weight at the time of registration from below 55,000 pounds to over 55,000 pounds, the vehicle is to be registered in an exempt status and the application is to be marked as shown in II.1.e. above.
  • If an applicant decreases the weight below 55,000 pounds at any time, no consideration of the HVUT is necessary.
• When an application or supplemental application is received for IRP license plates indicating gross weight is 55,000 pounds or more and Schedule 1 is presented, write HVUT or HVUT-E in the upper left hand side of the application above the name of the applicant as shown below:
  [ EXHIBIT ]
  • HVUTE = Exempted from showing proof of payment.
  • HVUT = Proof of payment shown.
  • NO INDICATION ON APPLICATION = No proof of payment shown.
• 702 Stop If a vehicle is suspended because proof of payment of the HVUT has not been received, the automated system will automatically place a 702 Stop on the vehicle record.
  • If the applicant presents a properly receipted Schedule 1 (Form 2290) to comply with a suspension of registration, update the HVUT record according to FSA Data Entry Manual, Chapter 11, VDE-102 for instructions.
  • If an applicant presents a properly receipted Schedule 1 (Form 2290) during the three (3) month or four (4) month grace period between registration and suspension, update the HVUT record on the automated system to indicate the properly receipted Schedule 1 (Form 2290) had been received. See FSA Data Entry Manual, Chapter 11, VDE-1102, for instructions.
  • Renewal notices will not be sent to owners whose vehicles have a 702 Stop on the record.
  • If an applicant presents a VSA-14 application for renewal of a vehicle for which proof of payment of the HVUT is required and the system indicates a 702 Stop, before you can register the vehicle you must be presented with a properly receipted Schedule 1 (Form 2290) for both the current year and the previous year. The exception is if an applicant presents application during July, August or September, the properly receipted Schedule 1 (Form 2290) for the previous taxable year may be accepted as proof of payment for both years.
  • If an application (Form VSA-14) is received from a DMV Select for a vehicle for which proof of payment of the HVUT is required and there is a 702 Stop on the record, do not process unless proper proof of payment for previous and current years taxes is indicated.
  • If an application is received from a DMV Select for a vehicle for which proof of payment of the HVUT is required and there is a 702 Stop on the record and the applicant did not show proper proof of payment for the current year, an Order of Suspension will be sent to have the registration and license plates taken from the owner. Do not process.
• Trucks used exclusively in logging operations. If an applicant indicates the vehicle he desires to register is used exclusively in the transportation of harvested forest products, all procedures pursuant to proper proof of payment, exemptions and suspension of the tax apply. A change transaction (VU-46) must be entered to identify the vehicle as a log tractor. See the FSA Data Entry Manual, Chapter 6, VDE-602, for entry instructions.
• Letter from owner required when name on Schedule 1 (Form 2290) different from name on registration application.
  • If application is received for registration and the applicant presents a Schedule 1 (Form 2290) and the name on the application is different from the names on the Schedule 1 (Form 2290), accept the Schedule 1 as proof of payment if a written statement is attached to the Schedule 1 form the taxpayer. The written statement must contain the vehicle identification number of the vehicle sought to be registered and a statement that the tax was paid.
  • A written statement of any type may be accepted if it contains the vehicle's VIN, a statement the HVUT was paid and a signature of the person or officer of the company who paid the tax.
  • Attach the statement to the application. An example statement is found with these procedures.
• Administrative Stops.
  • If a preprinted registration card has a statement, "Road Use Tax Assessment" (701 Stop), do not register the vehicle even though the applicant presents a properly receipted Schedule 1 (Form 2290) or acceptable substitute. Require the applicant to contact the State Corporation Commission for payment of necessary taxes. Notation shown below. Follow procedure VLIC-270 in handling 701 Stops.
    [ EXHIBIT ]
  • If an application completes a VSA-14 for a vehicle for which the HVUT is due and the record contains a 701 Stop, do not process the application. Request that applicant contact the State Corporation Commission. Follow procedure VLIC 270.
  • If a preprinted registration card has a statement, "Local Tax Receipt Required" (700 Stop), do not register the vehicle unless a properly receipted Schedule 1, and a receipt from the Commissioner of the Revenue for the jurisdiction for which the local taxes are due is submitted. Follow Procedure VLIC-270. Sample registration appears on the following page.
    [ EXHIBIT ]
  • If an applicant completes a VSA-14 for a vehicle for which the HVUT is due and the record contains a 700 Stop, do not process the application unless a Schedule 1 or acceptable substitute, and a receipt from the Commissioner of the Revenue for the jurisdiction for which the local taxes are due is submitted. Follow procedure VLIC-270.
  • If preprinted application is received stating, "Local/State Taxes are Unpaid" (700 Stop and 701 Stop), follow both steps 1) and 3) above. A sample registration is shown below.