When E-Filing Form 2290 with ExpressTruckTax, you will be asked to provide the first use date for the vehicle. This dates refers to the time when the vehicle was placed in service during the tax period. If the vehicle has been placed in service for previous years and will continue to be in service this year, the first use month will be July. This is because the tax period for Heavy Vehicle Use Taxes begins in July and ends in June.
If a new vehicle is placed in service during the tax period, the first use month will be the month in which the vehicle was first used. If a vehicle was only used for part of the tax period, the tax will be prorated based on the number of months the vehicle was actually used. For example, if a vehicle was used on May 27th, it will be taxed as though it was used the entire month, regardless of the fact it was only used for a couple of days, and the tax will be based on 2 months, instead of the full year.