New York Highway Use Tax

All About the NY HUT: New York Highway Use Tax Registration

New York State imposes a tax on motor carriers called the New York HIghway Use Tax or NY HUT. It applies to carriers operating many different types of motor vehicles. They do so on New York State public highways. HUT does not apply to toll-paid sections of the New York State Thruway. The tax rate gets based on the weight of each motor vehicle. Different methods used to report the tax also factor into the total costs. Also check out Motor Carrier Authority .

Our organization specializes in helping carriers register with the New York HIghway Use Tax program.

Please call us right now if you have any questions about HUT. We’re a team of trucking industry professionals that can help your carrier with any process.

What Is the Highway Use Tax in NY?

The state of New York applies its own HUT (highway use tax) for many different motor carriers. These are carriers that operate vehicles across New York State public highways. (This excludes toll-paid parts of the New York State Thruway.) Every tax rate of a New York carrier is unique. The HUT tax rate gets based on how much a truck or vehicle weighs. Check out Driver Qualification Files .

All motor carriers have to pay the New York Highway Use Tax.

This applies to both intrastate and interstate carriers. These are trucking companies that operate motor vehicles on public highways. And this refers to only New York State public highways. The HUT tax gets based all miles traveled across public highways in New York. Carriers have to maintain records of miles traveled each day, for every vehicle. Contact us to get California DOT number .

What Is the HUT Permit in NY?

A HUT permit refers to highway use tax records in New York State. Many carriers use this permit. Say that a carrier realizes it needs this permit. It should apply to the New York State Department of Taxation and Finance. That’s where a carrier can receive a Certificate of Registration.

Each carrier will also receive a decal for every relevant motor vehicle.

This refers to vehicles subject to the HUT tax. These vehicles operate across New York public highways. Visit MC Number .

Do I Need a NY HUT Sticker?

Many carriers do need a NY HUT decal or sticker. The decal’s required for any truck that has an HUT Certificate of Registration (C of R). Otherwise, a truck cannot operate across public highways in New York. The HUT decal and certification fee costs $1.50 for every vehicle. That rate can change any year. Information on FMCSA Hours of Service Suspended .

How Do I Get a Temporary NY HUT Permit?

You can order temporary HUT or AFC credentials online. Do so using the New York State government’s OSCAR website. Or, you can contact our organization about securing HUT and AFC credentials. We can help you fill out Form TR-8. We’ll also talk you through the Temporary Credential or Receipt of Application. You should leave that application in your vehicle.

Do so until the New York Tax Department provides a certificate.

That certificate refers to the C of R: Certificate of Registration. The NY Tax Department will then provide you with an official decal or sticker. Also visit DOT Authority Package .

The NY Certificate of Registration & HUT Decals

Carriers must secure a Certificate of Registration and decal for every motor vehicle. This refers to vehicles subject to the NY highway use tax. Without the C of R, carriers can't operate trucks across New York State highways. There are two forms of registration to keep in mind.

The first type of registration is the HUT Certificate of Registration.

It’s for trucks that have a gross weight above 18,000 pounds. But say that you use the unloaded weight method when filing your returns. That means you need a certificate for any truck over 8,000 pounds. (This refers to an unloaded weight.) What is USDOT Number Registration

Next, there’s a second form of HUT registration. It’s called AFC: Automotive Fuel Carrier Certificate of Registration. This is for any truck that transports automotive fuel. The same gross weight rule written above applies to this HUT registration.

NY HUT Forms To File

New registrants must file Form TMT-39. It refers to the New Account Application for Highway Use Tax (HUT). Carriers also use this form when filing for Automotive Fuel Carrier (AFC) registration. Do you want to secure HUT credentials online? If so, its best to use the NY State government’s OSCAR website. OSCAR stands for One Stop Credentialing and Registration system. What is IRP ?

The next crucial HUT document is Form TMT-1. This refers to the Application for Highway Use Tax (HUT). Carriers also use it for Automotive Fuel Carrier (AFC) Certificates of Registration. This form is important for securing HUT decals. New York State will give you a single point of contact when registering. This is for applying to many different operating credentials while online. Say that you create an active HUT account. You can then use the OSCAR website to access many HUT services. What is UCR registration .

Do you need more information about the rules for the Certificate of Registration?

Or, for rules related to decal requirements? If so, consider accessing the Tax Bulletin Certificate of Registration (TB-HU-115). You can also use the Tax Bulletin Decals - Highway Use Tax (TB-HU-160). Does your carrier not operate motor vehicles in New York State very often? If so, consider securing a Trip Certificate of Registration. This way, you won’t have to spend time registering, getting a decal, and filing HUT returns. We recommend that you read the Tax Bulletin Certificate of Registration. This refers to the Trip Certificate (TB-HU-116). Also visit MCS-150

Excluded & Exempt HUT Vehicles

Some vehicles get excluded from HUT (highway use tax) registration requirements. This refers to vehicles used for the purpose that they’re designed for. Or, some vehicle might have exempt status based on certain HUT registration rules. Do you need to find out if your carrier has exempt vehicles? If so, look at the Tax Bulletin Excluded and Exempt Vehicles. This refers to Highway Use Tax (TB‑HU‑245). You're also welcome to contact our organization with any questions. Have a look at Texas DOT Number .

HUT Filing Requirements & Due Dates

Has your company received a Certificate of Registration? If so, you must file a highway use tax return. This applies even if no tax is due. It also applies even if someone else will pay the tax that’s due for using the vehicle. There is one exception. That’s when a carrier or driver has a Highway Use Tax Trip Certificate of Registration. How to Prepare for a Compliance DOT Audit ?

There are two options for filing a New York State highway use tax return.

You can conduct a standard Web File. That’s how most New York State carriers file HUT tax returns. The second option is to file your HUT tax return by mail. You can file a paper tax return by submitting Form MT-903. This form refers to the official Highway Use Tax Return

. Do you need more information about HUT tax returns?

If so, read the Tax Bulletin Filing Requirements for Highway Use Tax. You can find it on the New York State government website. These requirements connect to TB-HU-260. Check out BOC-3

How the Highway Use Tax Gets Determined

The HUT tax gets based on mileage traveled across public highways in New York State. An amount gets computed using a rate based on the weight of each motor vehicle. The method that a carrier chooses to report a tax also factors into the total amount. Say that you're completing the first return of the calendar year. You have two options. You can choose the gross weight method of computing the tax. Or, you can go with the unleaded weight method. Also visit Drug and Alcohol Program .

Now, let’s say that you choose one of the methods. You must now use that same method to compute a tax for every filed return. This refers to the entire calendar year. You cannot change your selected method until the next year. Plus, carriers have to use the same method for all their vehicles. Try to choose a method that connects to your specific operations. One method might seem more convenient than another method. Do you need more information about these methods? Check out the Tax Bulletin How to Determine Your Highway Use Tax. This refers to TB-HU-360.

Contact Us for More Information & Help With NY HUT Filing & Permits

Do you or your carrier need to learn more information about the NY HUT program? If so, our experts are standing by to answer your questions. We can assist you with any process related to NY HUT. From securing new decals and permits to help filing your taxes. All you've got to do is call our phone number listed at the bottom of this page. Or, you're welcome to email us or message us here on our website. Our trucking industry experts won’t rest until your carrier’s positioned for success. We look forward to serving as your go to resource for the NY HUT. Get more info on Trucking Authority Packages .