The New York highway use tax (HUT) is a tax on motor carriers who operate certain motor vehicles on New York State public highways.

Under this program, public highway includes any public highway, street, avenue, road, public place, public driveway, or any other public way. It does not include toll-paid portions of the New York State Thruway.

What vehicles are regulated under NY HUT?

A motor vehicle includes any:

• Truck, tractor, or other self-propelled device, and any trailer, semi-trailer, or dolly, or other device that is drawn having a gross weight, alone or in combination with another motor vehicle, trailer, semi-trailer, dolly, or other device of more than 18,000 pounds,
• Truck having an unloaded weight of more than 8,000 pounds, and
• Tractor having an unloaded weight of more than 4,000 pounds.

Certain buses, highway construction and maintenance vehicles, and other vehicles are excluded from the registration requirements. Certain emergency, farm, recreational, and other vehicles are exempt from the registration requirements. Other vehicles may be exempt from the registration requirements if used exclusively for an exempt activity.

Your vehicle is regulated. Now what?

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, and then regularly file HUT tax returns.

There are two types of registrations:

• A HUT certificate of registration is required for any truck, tractor, or other self-propelled vehicle with a gross weight over 18,000 pounds. (If 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 semi-trailer, or other attached device transporting automotive fuel. (The same gross weight and unloaded weight rules apply.)

Must the certificate be carried in the vehicle?

You must keep the certificate of registration at your regular place of business.

Where should I apply the decal?

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

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

You must securely and conspicuously affix the decal as follows:

• Truck, tractor, or other self-propelled vehicle: On the body, which includes the bumper of the vehicle, as near as possible to the front registration (license) plate.
• Trailer used to transport automotive fuel: On the body, which includes the bumper of the vehicle, as near as possible to the rear registration (license) plate.

Are trip permits available?

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.

How do I pay the tax?

You must file a HUT return and pay tax due on a quarterly basis, starting with the calendar quarter when you began operations in New York State unless notified by the tax department of a different filing requirement.

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.

If you have been issued a HUT or AFC certificate of registration (C of R) you must file a HUT 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 C of R.

What are the recordkeeping requirements?

Every motor carrier subject to the highway use tax must keep detailed 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. The records must substantiate your actual miles traveled.

Are thruway miles taxable?

Miles traveled on those portions of the New York State Thruway that are considered toll-paid mileage are not subject to the highway use tax.

You must establish Thruway travel with:

• Toll receipts or monthly invoices; or
• Other records like bridge tickets, vehicle logs, fuel receipts, etc., that establish travel on a qualified portion of the Thruway where no toll is collected but the mileage is considered toll-paid mileage (for example, one-way tolls).

Keep receipts for Thruway toll charges paid in cash or monthly invoices for tolls that are charged.

What about leased vehicles?

Even if you lease a vehicle from someone else or have control over a vehicle owned by someone else, and the owner (lessor) already has a certificate of registration and decal for the vehicle, you (lessee) may need to get a certificate of registration and decal for that vehicle. The registration is valid only during the term of the lease or agreement.

• If the lease or agreement covers a period of more than 30 consecutive days, you must get a certificate of registration and decal, unless you will operate the vehicle for 10 days or less in New York State.
• If the lease agreement is for 30 days or less, you are not required to get a certificate of registration and decal.

What are the consequences of noncompliance?

As a carrier operating certain motor vehicles on the New York State public highways, you are subject to the New York State Highway Use Tax Law. If you do not comply with the Highway Use Tax Law, the Tax Department may:

• Deny you a certificate of registration to operate a motor vehicle in New York State, or
• Suspend or revoke your certificate for any violation of the provisions of the highway use tax.

Failure to comply with the Highway Use Tax Law may also subject you to criminal fines, imprisonment, or both.