Florida’s heavy-truck structure is county-first: tax collectors act as FLHSMV agents for titling and registration, and the state’s Heavy Vehicle Use Tax check happens right at their counters. Apportioned registration is the exception — new IRP accounts go through the Bureau of Commercial Vehicle and Driver Services in Tallahassee.
The legal footing is unusually explicit: a statute, not just agency policy, makes the Schedule 1 a condition of registration.
The statutory 2290 rule
Section 320.02(7), Florida Statutes, requires every owner of a vehicle at 55,000 pounds gross weight or more to present proof of HVUT filing and payment at registration — dealers forward the proof for buyers. FLHSMV lists three acceptable formats: an IRS-stamped Schedule 1; a Schedule 1 copy plus payment proof (card receipt or front and back of the cancelled check); or the e-filed Schedule 1 with the IRS watermark. The agency’s guidance adds a warning in capitals: do not mail the IRS Form 2290 and payment to the DMV — the clerk views your proof at the counter.
The federal 60-day rule applies for recent purchases: a bill of sale showing the vehicle was bought within the last 60 days registers the truck without proof. County checklists (Hillsborough runs the state’s most detailed heavy-truck page) add the practical tests: legible stamp, current period, exact VIN match, correct weight category, and a name matching the registration or lease documents.
IRP: one bureau, one room
Interstate carriers apportion when the vehicle exceeds 26,000 pounds GVW, has three or more axles at any weight, or runs in a combination over 26,000 pounds. New Florida IRP accounts are processed by the BCVDS at Room B-138 of the Neil Kirkman Building in Tallahassee — 850-617-3711, weekdays 8 to 5 — with form HSMV 85900 and the requirements laid out in the Florida IRP Trucking Manual (HSMV 85500).
Everything else is the county tax collector: intrastate heavy-truck plates, renewals, and the Schedule 1 check all happen at county counters, not DMV offices. Hillsborough County publishes the checklist most offices follow in practice.
Intrastate plates and the December cadence
Intrastate heavy trucks take flat annual fees by weight class under s. 320.08(4), renewed at the county — Hillsborough’s heavy-truck guidance works to a December 31 renewal rhythm. Florida agriculture gets famous discounts (the $7.50 "goat" plate for grove trucks; restricted ag plates for not-for-hire hauling within 150 miles), but they cut state fees only — at 55,000 pounds the federal filing still applies, with the 7,500-mile agricultural suspension (Category W) as the federal concession.
Frequently asked questions
Where do I open a Florida IRP account?⌄
What does the Florida county counter accept as 2290 proof?⌄
I just bought the truck — can I register before filing the 2290?⌄
Do Florida farm plates change the 2290 requirement?⌄
Related guides
More in State Motor-Carrier Portals & IRP Offices
Official sources
- Florida Statutes s. 320.02 — registration; the subsection (7) HVUT rule
- FLHSMV — International Registration Plan / Heavy Vehicle Use Tax
- Hillsborough County Tax Collector — heavy truck checklist
- IRS Trucking Tax Center (federal deadlines and the e-file watermark)
Agency rules, fees and contacts can change — confirm current requirements with the agency before acting. This guide is general information for truckers, not tax or legal advice.