Heavy Use Sales Tax - GVW over 55,000 lbs

• Heavy vehicle use tax form (Form 2290) is only needed when the transfer includes a renewal.
• The VIN# of the vehicle being bought does not need to be listed on the form.  However, the buyer would need to make sure he files within 120 days from the date of sale.

• The form will come from the buyer, unless the seller is willing to pay the taxes on a vehicle they will no longer have.

• If the vehicle has an out of state title going to MN title, the form is not needed. DMV views this as a new transfer, not a renewal.

• GVW on vehicle cannot be lowered more than 1.5 of the empty GVW (i.e. if the empty weight is 10,000 lbs, the lowest the vehicle can be registered for is 15,000 lbs)(10,000 x 1.5 = 15,000)