Form Mc 2290 – Fill Out and Use This PDF

This form must be completed by the requested owner or his agent to exempt the following listed vehicle(s) from the IRS 2290 Heavy Vehicle Use Tax.

Name and Address of Registered Owner:
NAME					FEIN/ SSN
STREET ADDRESS
CITY			STATE			ZIP CODE

I certify the vehicle(s) listed below are exempt from the IRS 2290 Heavy Vehicle Use Tax requirements because they are not considered highway motor vehicles and fall into the category checked below.

PLATE		VIN		PLATE		VIN

VEHICLES NOT CONSIDERED HIGHWAY MOTOR VEHICLES

Generally, the following kinds of vehicles are not considered highway motor vehicles for the purpose of exemption from IRS 2290 Heavy Vehicle Use Tax.

1. Specially designed mobile machinery for nontransportation functions. A self-propelled vehicle is not a highway vehicle if all the following apply.

a.The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways,

b.the chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation, and

c.the chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load.

2.Vehicles specially designed for off highway transportation. A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired.

To make this determination you can take into account the vehicle's size whether the vehicle is subject to licensing safety or other requirements and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway.

3.Nontransportation trailers and semi-trailers. A trailer or semi-trailer will not be treated as a highway vehicle if it is specially designed to function as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. For example a trailer that is capable only of functioning as an office for an off- highway construction operation is not a highway vehicle.

OWNER’S NAME

OWNER’S SIGNATURE			DATE
Please retain a copy for your records and mail or fax this form to:		South Carolina Department of Motor Vehicles
		PO Box 1498
Fax: 803-896-9738		Blythewood, SC 29016