| In case the taxable truck weighing 55,000 lbs. or | | | | exceeds the mileage use limit and the previous |
| more is expected to run on public highways 5,000 | | | | owner provides the required statement the tax |
| miles or less (7,500 miles or lower for agricultural | | | | liability for the vehicle falls on the new owner. In |
| vehicles), the truck owners can apply for HVUT | | | | case the previous owner does not furnish the |
| suspension. | | | | required statement to the new owner, the |
| Actual Unloaded Weight | | | | previous owner is also liable for the tax. |
| Fully Equipped for Service | | | | Mileage Use Limit |
| Liability for Heavy Vehicle Use Tax after the sale | | | | Total mileage the heavy vehicle is used during a |
| Mileage Use Limit | | | | period in spite of the number of owners. |
| Sale of vehicle under suspension | | | | Sale of vehicle under suspension |
| Suspended vehicles exceeding the mileage use | | | | In case you sell a vehicle under suspension, a |
| limit | | | | statement must be provided to the buyer which |
| Actual Unloaded Weight | | | | shows the: |
| This is the empty weight of the heavy highway | | | | Buyer's name, address and EIN |
| vehicle. In case the vehicle is outfitted to tow a | | | | Date of the sale |
| trailer, the trailer is considered as "used in | | | | Odometer reading at the beginning of the |
| connection with the heavy vehicle". | | | | period |
| Fully Equipped for Service | | | | Odometer reading at the time of sale |
| Fully equipped for service comprises: | | | | Seller's name, address, and Employer |
| The body | | | | Identification Number (EIN) |
| All accessories | | | | Vehicle Identification Number (VIN) |
| All equipment attached to the vehicle | | | | Buyer needs to affix this statement to IRS Form |
| A full supply of fuel, oil, and water | | | | 2290 and file the return by due date. |
| The term excludes: | | | | Suspended vehicles exceeding the mileage use |
| The driver | | | | limit |
| Any equipment mounted on the vehicle | | | | If a suspended heavy highway vehicle surpasses |
| Any special equipment | | | | the mileage use limit, the tax becomes due. |
| Liability for Heavy Vehicle Use Tax after the sale | | | | Mileage use limit denotes the utilization of vehicle |
| In case after the sale, the utilization of the vehicle | | | | on public highways 5,000 miles or less. |