Highway use tax
|See our new highway use tax bulletins. The bulletins provide information to help motor carriers operating in New York State comply with their highway use tax obligations.|
New York State imposes a highway use tax (HUT) on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). The tax rate is based on the weight of the motor vehicle and the method that you choose to report the tax. See Tax Bulletin An Introduction to Highway Use Tax (TB-HU-40).
Certificate of registration and decals
Before operating a motor vehicle on the public highways of New York State you must obtain a certificate of registration and decal for each motor vehicle subject to the highway use tax. There are two types of registrations:
For more information regarding certificate of registration and decal requirements, see Tax Bulletin Certificate of Registration (TB-HU-115) and Tax Bulletin Decals - Highway Use Tax (TB-HU-160).
If you only occasionally operate a motor vehicle in New York State, you can get a trip certificate of registration instead of registering, obtaining a decal, and filing HUT returns. See Tax Bulletin Certificate of Registration - Trip Certificate (TB-HU-116).
Excluded and exempt vehicles
Certain vehicles are excluded from the highway use tax (HUT) registration requirements if they are used for the purpose for which they were designed. Other vehicles may be exempt from the HUT registration requirements if used exclusively for an exempt activity. See Tax Bulletin Excluded and Exempt Vehicles - Highway Use Tax (TB‑HU‑245).
Filing requirements and due dates
If you have been issued a certificate of registration (except a highway use tax trip certificate of registration), you must file a highway use tax return even if no tax is due, or even if another person will pay any tax due on the use of the vehicle operated under the certificate of registration. There are two ways to file:
How your highway use tax is determined
The tax is based on mileage traveled on New York State public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax.
When completing your first return for the calendar year, you must choose to use either the gross weight method or the unloaded weight method to compute your tax. After you select a method, you:
Every motor carrier subject to the highway use tax must keep daily records of the miles traveled in New York by each vehicle that has been issued a certificate of registration to operate in New York State.
For more information, see Tax Bulletin Recordkeeping Requirements - Highway Use Tax (TB-HU-765).
If you do not comply with the Highway Use Tax Law, the Tax Department may: