When you lease your truck to someone, a company or an individual, the responsibility for paying and filing the Heavy Vehicle Use Tax (HVUT) falls on the person or entity that is operating the truck, which is often the lessee.
In most cases, the lessee is responsible for paying and filing HVUT for the heavy vehicle as they operate the truck on public highways. If the lessee doesn't have an EIN, they can apply for it and then file Form 2290 with the IRS.
However, it's crucial to have a clear and detailed lease agreement that specifies the responsibilities of both parties, including who is responsible for taxes, permits, insurance, maintenance, and other aspects of truck ownership and operation.