It’s the law! All HVUT qualifying vehicles must have a filed Form 2290. Heavy vehicle use tax (HVUT) is applicable to those vehicles which operate on public highways and have a gross taxable weight of 55,000 pounds or more. It is collected each year and used for things like highway construction and maintenance.
Form 2290 is also used for reporting any vehicles which are expected to be used within 5,000 miles or 7,000 miles (For Agricultural) and get the suspension from taxes. You can also use Form 2290 HVUT return to claim a credit on taxes paid on any taxable vehicle that is stolen, sold, destroyed, or driven 5,000 miles or less. Also, Form 2290 can be used for VIN correction if it was reported incorrectly in 2290 Schedule 1.