Form 2290 in New Hampshire: Schedule 1 & Heavy Truck Registration
What New Hampshire requires when you register a vehicle at 55,000 pounds or more — who checks your Schedule 1, where, and what else the state wants alongside it.
Registering agency
New Hampshire Division of Motor Vehicles, Department of Safety
You register at
State, with a local/municipal step
Federal threshold
55,000 pounds
Where New Hampshire wants your Schedule 1
New Hampshire runs a two-part registration and the town comes first: every vehicle begins the process at the town or city clerk where the owner resides, and the state transaction follows — though a clerk who is a Municipal Agent can complete both. The federal Heavy Vehicle Use Tax applies at 55,000 pounds, and proof is required at the time of registration.
Whichever counter you end up at, the document is the same: the Schedule 1 the IRS returns after processing your Form 2290, either manually stamped or carrying the e-file watermark. E-filing returns it within minutes, which matters when registration or a plate renewal is waiting on it.
No sales tax, no excise — but a municipal permit fee
New Hampshire charges neither a sales tax nor an annual excise on vehicles. Instead RSA 261:153 sets a municipal permit fee of 18 mills on each dollar of the maker’s list price for a current model year vehicle, stepping down through 15, 12, 9, 6 and 3 mills for successively older years, with a $5 minimum — collected by the town or city rather than the state.
Apportioned (IRP) registration in New Hampshire
If you run in two or more jurisdictions, you register through the International Registration Plan rather than as a purely intrastate vehicle. In New Hampshire that is handled by NH DMV Registration Bureau (Concord and Twin Mountain IRP offices) (603-227-4000). Proof of HVUT payment is part of the IRP application and renewal — an apportioned account cannot add a taxable vehicle whose Form 2290 is unpaid.
The federal side, unchanged by state
| Tax period | July 1 – June 30 |
| Deadline | August 31 for vehicles in service in July; otherwise the last day of the month after first use |
| E-file required | When reporting 25 or more taxed vehicles |
| Suspended vehicles | 5,000 miles or less (7,500 agricultural) — no tax, but you still file and still get a Schedule 1 |
New Hampshire Form 2290 questions
Where do I show my stamped Schedule 1 in New Hampshire?⌄
Do intrastate-only trucks in New Hampshire need Form 2290?⌄
Who handles apportioned (IRP) plates in New Hampshire?⌄
Official New Hampshire sources
- New Hampshire Division of Motor Vehicles, Department of Safety — commercial vehicle registration
- IRS Trucking Tax Center
State registration rules and fees change — confirm current requirements with New Hampshire Division of Motor Vehicles, Department of Safety before filing or registering. This page covers the federal Form 2290 as it applies to New Hampshire registration and is not tax or legal advice.
File once, register anywhere
E-file Form 2290 with Send 2290 and get the IRS-watermarked Schedule 1 New Hampshire accepts — usually within minutes of IRS acceptance.