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NATIONAL - EMA - REGULATORY COMPLIANCE BULLETIN

2023-2024 Federal Heavy Highway Vehicle Use Tax Due August 31 for Vehicles Used on Road After July 1, 2023

The 2023 Heavy Highway Vehicle Use (HHVU) tax reporting period runs from July 1, 2023 to June 30, 2024. The HHVU tax is paid on each commercial motor vehicle with a gross vehicle weight of 55,000 pounds or greater that travels 5,000 miles or more per year. The HHVU applies to most petroleum cargo tank vehicles and transports. Once the HHVU tax is filed and paid, the IRS will return IRS Form 2290 with a “paid” stamp within 6 weeks of receipt.

Please note: EMA now has an exclusive endorsement agreement with ThinkTrade, an IRS authorized e-filing service provider and a BBB accredited company with A+ rating. ThinkTrade offers EMA member companies a 15 percent discount off ThinkTrade’s e-filing services through a dedicated landing page to prepare, file and pay federal excise tax returns on IRS Forms 720, 8849 and 2290. For more information about ThinkTrade and EMA’s landing page to file taxes, please visit https://taxexcise.com/ema/.

EMA Contact: Mark S. Morgan, Regulatory Counsel mmorgan@emamerica.org