What is the New York Highway Use Tax?

New York State imposes a highway use tax (HUT) for motor carriers operating certain motor vehicles on NYS public highways (excluding toll-paid sections of the New York State Thruway). The weight of the motor vehicle and the method you choose to report your taxes determines the tax rate you must pay.

In order to get a HUT permit, you must first obtain a certification of registration and decal for each vehicle in your fleet.

Certificate of Registration

• Any truck, tractor, or self-propelled vehicle with a gross weight of more than 18,000 pounds is required to obtain a HUT certificate. If you choose to the unloaded weight method to file your returns then certification is required for any an unloaded weight of more than 8,000 pounds and any tractor with an unloaded weight excess 4,000 pounds. If you choose to the unloaded weight method to file your returns.
• An automotive fuel carrier (AFC) certificate of registration is required for any truck, trailer, or semi-trailer, or other attached device transporting automotive fuel. They must adhere to their proper use.

Other vehicles may be exempt from the HUT registration requirements if used exclusively for an exempt activity.

New York Highway Use Tax returns and filing requirements

It is required to file for a highway use tax return even if a quarterly tax is not levied. This includes any other person that will pay any taxes for vehicles in use in accordance with the certificate of registration.

Your tax is calculated in miles traveled for New York State public highways, and in vehicle weight.
 
You must choose between the gross weight method or the unloaded weight method to calculate your taxes. By choosing a method, you:

• must use the same method for calculating your tax for each return filed during the year,
• cannot change the selected method until the next year, and
• must use it for all of your vehicles.

Pay on Time and Accurately to Avoid Enforcement Actions.

Unpaid tax bills must be paid immediately. Payment of all bills will help to avoid the imposition of larger penalties, increasing interest rates, and will avoid civil enforcement actions including tax warrants, levies, income executions, and seizure and sale of assets.

How to get the New York Highway Use Tax Registration Certificate and Decals?

DOT Filing can assist you with any type of paperwork regarding the IFTA license and fuel permits. We provide a full-range registration service for your business. Our agents process all documentation carefully and effectively. Using our services, you will receive the required permit, license and application as easy and soon as possible! Give us a call at 818-568-0644 and get your permit!