Decals - Highway Use Tax

Tax Bulletin HU-160 (TB-HU-160)

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Issue Date: April 13, 2016

Introduction

The Highway Use Tax Law requires a HUT or AFC decal to be affixed to each motor vehicle.

• A HUT decal is required for each tractor and any truck that is required to have a HUT certificate of registration (C of R) to operate on New York State public highways and does not transport automotive fuel. The HUT certification and decal fee is $1.50 per vehicle. The fee includes both a C of R and decal for each motor vehicle.
• An AFC certificate of registration and decal is required for each truck, trailer, semitrailer, or other attached vehicle that transports automotive fuel on New York State public highways. The AFC certification and decal fee is $1.50 per vehicle. The fee includes both a C of R and AFC decal for each motor vehicle.

A decal is not transferable and is valid until it expires or is revoked, suspended, or surrendered.

Location of decal

You must securely and conspicuously affix the decal as follows:

Transfer of decal not allowed

A decal is issued for a particular motor vehicle. You may not transfer the decal to any other motor vehicle, whether owned by you or by any other person.

Replacement decal

If a decal is lost, mutilated, or destroyed, you may request a replacement. The replacement fee is $1.50 per vehicle. The fee includes both a C of R and decal for each motor vehicle.

• online at One Stop Credentialing and Registration (OSCAR), or
• by filing Form TMT-334, Application for Duplicate and/or Replacement Highway Use Tax and/or Automotive Fuel Certificate(s) of Registration and/or Decals.

Surrender of decal

A decal issued to you must be surrendered to the Tax Department within five days after:

• the related certificate of registration is revoked by the Tax Department;
• you no longer control the motor vehicle with the affixed decal (for example, a motor vehicle is subsequently sold or transferred, or there is a transfer of the business that results in a change of ownership of the motor vehicle, or upon termination of a lease to use a motor vehicle);
• the motor vehicle with the affixed decal is permanently removed from on-road service or junked; or
• a motor vehicle with the affixed decal has subsequently become exempt from the highway use tax.

Note: A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning.