Recently one of our customers asked the question “Does the 2290 apply to vehicles that are based in Puerto Rico and only travel in Puerto Rico?” This is a really good question since Puerto Rico is a U.S. Territory.
We reached out to the Internal Revenue Service and they answered the question explaining definitions of certain terms contained under IRC section codes for Heavy Highway Motor Vehicles. Below is a simple break down of those terms:
The term “State” as used under IRC section 4482(c)(1) means a State and the District of Columbia.
The term “Use” as used under IRC section 4482(c)(3) means use in the United States on the public highways
The term “United States” is defined under IRC section 7701(a)(9) as follows: The term “United States” when used in a geographical sense includes only the States and the District of Columbia
Based on these terms, Puerto Rico is not a “State” for purposes of the Heavy Highway Motor Vehicle Use Tax. Truck drivers of Puerto Rico are not required to file Form 2290 HVUT.
As always we will try to answer your questions the best way we can. Comment below, we read all your comments. They matter.
Written by Jeanie Barrett