Form 2290 Exemptions for Agricultural and Logging Fleets
Save on HVUT when your trucks qualify for agricultural or logging exemptions without risking penalties.
Agricultural Vehicle Rules
Agricultural vehicles are allowed up to 7,500 miles annually before HVUT applies.
You must register the vehicle in the name of a farming operation and keep mileage logs.
Logging Vehicle Benefits
Logging vehicles pay a reduced HVUT rate but must be exclusively used in logging operations.
Maintain documentation showing loads originate and end at active forest product sites.
Audit Checklist
Retain proof of commodity hauled, trip sheets, and contracts for at least three years.
Be ready to demonstrate that the vehicle does not engage in non-qualifying activities.
Frequently Asked Questions
Can a mixed-use truck claim the exemption?
No. If the truck handles non-qualifying loads, you must pay the standard HVUT rate.
Do I need a new return each year?
Yes. Re-certify the exemption annually and keep mileage logs even if you expect low use.