Anyone who registers a heavy highway motor vehicle in their name with a gross weight of 55,000 pounds or more
Form 2290 and pay the tax. Typically, owners of vans, pickup trucks, panel trucks and similar trucks are not required to
file Form 2290
or pay tax on these smaller trucks. Trucks that are used for 5,000 miles or less (7,500 for farm trucks)
are also excluded from this tax.
You may be an individual, limited liability company (LLC), corporation, partnership, or any other type of organization
(including nonprofit, charitable, educational, etc.).
Click here to know about Form 2290 Late Filing Penalties & Interest