Yes you have to pay road tax for your new truck. You have to file 2290 heavy use tax whether you bought a brand new commercial motor vehicle or a used one. The HVUT 2290 tax was created to help fund road repairs caused by trucks and heavy transportation.
Therefore it is important to file your road tax 2290 and pay the HVUT tax for the new truck within the following month of purchase.
For example, if you bought or used a truck for the first time in June 2022, you must file the road tax 2290 to the IRS by the end of July 2022. Failing to file 2290 on time may lead to penalties.