Heavy Vehicle Use Tax (HVUT) is assessed by the Federal Internal Revenue Service on
a fiscal year basis. The taxes collected are used to fund national highway construction
and maintenance of public roads.
The Federal government passed a law in 1982 that requires all states to verify payment of HVUT prior to initial registration or when renewing motor vehicle registrations.
Failure to require this proof of payment could result in the State of Colorado losing up
to 25% of our Federal Highway Funds.
Heavy Vehicle Use Tax (HVUT) payments are transferable when a vehicle is sold. The new purchaser will need a copy of the IRS Tax form 2290 with the specific vehicle identification number listed in order to credit the payment acknowledgment to their
HVUT will be required on the following vehicle types:
*Gross weight of 55,000 pounds and over
Empty weight of vehicle, plus the maximum weight of the load that can be carried
*Combined gross weight of 55,000 pounds and over
Empty weight of truck/tractor, plus
The empty weight of trailer, plus
The maximum weight of the load that can be carried
Most buses are exempt from HVUT
*Gross weight of a bus is its actual unloaded weight plus 150 lbs for each seat provided for passengers and driver
All city, county and state are not required to pay the HVUT fees.
Questions concerning the eligibility of certain vehicles may be directed to the following
Walk in or phone:
Internal Revenue Service
Denver, CO 80202