Logging Vehicles & Form 2290

Logging Vehicles
Logging Vehicles

We hear it all the time — what exactly is a logging vehicle?

A lot of our 2290 filers see the option asking if their taxable vehicles are used for logging. This gets misunderstood, and they think that means logs that track mileage or fuel.

But logging vehicle really refers to hauling logs… as in felled trees and other products from the forest.

Now, according to the IRS a vehicle qualifies as a logging vehicle if:

  • It is used exclusively for the transportation of products harvested from the forested site, or it exclusively transports the products harvested from the forested site to and from locations on a forested site (public highways may be used between the forested site locations), –
-AND-
  • It is registered (under the laws of the state or states in which the vehicle is required to be registered) as a highway motor vehicle used exclusively in the transportation of harvested forest products. A vehicle will be considered to be registered under the laws of a state as a highway motor vehicle used exclusively in the transportation of harvested forest products if the vehicle is so registered under a state statute or legally valid regulations. In addition, no special tag or license plate identifying a vehicle as being used in the transportation of harvested forest products is required.

What do they mean by “products harvested from the forested site?”

Products harvested from the forested site

Do ents count as harvested products?

Well, that basically means they include timber that has been processed for commercial use, as well as any other sawed, chipped, or milled product that occurred before transportation from the forested site.

The two types of commonly used logging trucks include those used on rough ground and forested trails, and those used for transport on normal highways and roads.

Trucks designed for forested (often temporary) roads are configured with emphasis on suspension and tires. Sometimes, you might see as many as nine axles in use to provide low ground pressure and solid traction.

These trucks are designed to climb a significant gradient, since timber is commonly grown in hilly landscapes.

While the logs are usually loaded with winches and cranes, they’re usually unloaded by letting them roll off sideways.

So if you have a logging vehicle, then you can check the box that says “Used for Logging” when you e-file your form 2290.

Congratulations, you just got yourself a lower tax rate on your 2290!

If you have any questions about the status of your taxable vehicle when you e-file your 2290 this year, ask the dedicated support team at ExpressTruckTax! They provide 24/7 support via email, so you know we’re always ready to help you out.