Federal Highway Use Tax

Form 2290 – Also called Heavy Vehicle Use Tax – Required proof of payment to UNITED STATES TREASURY in order to renew base license plates. Power units only. All vehicles with GVW of 55,000 or more are subject. Logging and other vehicles at reduced tax rate. Farm vehicles are exempt, but proof of filing must be submitted to state. Fleets of 25+ on any return must efile. Subsequent filings for under 25 can be locally filed. We “Walk” our 2290 tax form into IRS office in Little Rock for immediate filing and validation.