How to Determine Your First Used Month

The first used month is the month a vehicle first travels on a public highway during the tax period, which runs July 1 through June 30. It belongs on the return and sets your deadline, so it is worth pinning down for each truck.

How to determine it

1. If the truck was already in service when the period opened, the first used month is July.
2. If you placed the truck in service later, the first used month is the month you first drove it on a public highway.
3. Your deadline is the last day of the month after the first used month (for July use, that is August 31).
4. Enter the first used month on the return for each vehicle.

Why it matters

Carriers sometimes assume every truck is due in August, then miss the real deadline tied to a later first used month. Set the correct month for each unit, and confirm the exact due date with the deadline checker.