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 is based on mileage traveled on NYS 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.

 

Vehicle registration requirements

You must obtain a certificate of registration for each vehicle subject to HUT. There are two types:

A HUT certificate of registration is required for any truck, tractor, or other self-propelled vehicle with a gross weight over 18,000 pounds. (lf you elect to use the unloaded weight method to file your returns, a certificate is required for any truck with an unloaded weight over 8,000 pounds and any tractor with an unloaded weight over 4,000 pounds.) An automotive fuel carrier (AFC) certificate of registration is required for any truck, trailer, or semitrailer transporting automotive fuel. (The same gross weight and unloaded weight rules apply.)

 

Decals

 

As of January 1 , 2013, you must affix a decal to each vehicle that's required to have a certificate of registration.

 

What is  the highway use  tax?

 

The highway use tax (HUT) is imposed 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 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.

 

What  vehicles are  subject to the highway use  tax?

 

Any truck, tractor, or other self-propelled vehicle with a gross weight of more than 8,000 pounds. Any truck with an unloaded weight of more than 8,000 pounds and any tractor with an unloaded weight of more

than 4,000  pounds. Unloaded weight means the actual weight of the motor vehicle, including all equipment necessary for its performance as a vehicle, necessary for its safety, permanently attached to the vehicle, used exclusively for the protection of its load, or used exclusively for loading or unloading the vehicle. The unloaded weight includes the weight of full fuel tank(s) used to propel the vehicle. The weight of the driver and a helper is not included. The election to use the unloaded weight method is made on the first HUT return filed by the carrier during the calendar year and may not be changed until the first HUT return is filed for the next calendar year.