That is an interesting question. Yes, the truck travels more than 7,500 miles per year; I've always assumed that I (and the other truck owner) traveled more than the 7,500 miles designated for the exemption. But the instructions may be subject to intrepretation. "A vehicle is used primarily for farming purposes if more than half of the vehicle’s use (based on mileage) during the period is for farming purposes (defined below).
"Do not take into account the number of miles that the vehicle is used on the farm when determining if the 7,500-mile limit on the public highways has been exceeded. Keep accurate records of the miles that a vehicle is used on a farm."
If I log 15,000 miles of commercial hauling and 10,000 of those miles are logged hauling sugar beets, wheat, sunflowers and other raw products, what is my filing requirement. What does it mean "Do not take into account the number of miles that the vehicle is used on the farm when determining if the 7,500-mile limit on the public highways has been exceeded"? Does this mean that I only report the 5,000 miles hauling nonfarm/processed products. I assume the answer is NO. What about dead head miles when returning to pick up raw ag products - are those ag miles? I assume the answer is YES. Is "farm" specific to MY FARM PRODUCE or any farm produce? I assume the answer is ANY FARM PRODUCE. He may be exempt since a lot of his hauling is exempt ag commodities, but a lot of the hauling is also beet pulp, which is "processed". Regardless of that, I'd like opinions on the orginal partial period filing question. TIA Gary | 
When to file Form 2290 Heavy Highway Vehicle Use Tax
