If your trucks will operate in Connecticut, your usual vehicle registration and fuel tax credentials may not be enough. You may also need the Highway Use Fee Permit.

Who?

The program applies to any person who operates (or causes to be operated) an eligible motor vehicle on any public road in Connecticut. An “eligible motor vehicle” means a motor vehicle with:

• A gross weight of 26,000 pounds or more, and
• A classification between Class 8 and Class 13, inclusive, under the Federal Highway Administration vehicle classification system.

An “eligible motor vehicle” does not include a motor vehicle carrying or transporting milk or dairy product to or from a dairy farm that holds a license to ship milk.

For purposes of this program, "person" includes any individual, corporation, limited liability company, or partnership; and any officer or employee of any corporation, including a dissolved corporation; and a member of or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this rule (Conn. Gen. Stat. § 12-493a).

What?

Any person that operates an eligible motor vehicle in Connecticut must:

1. Register with the Department of Revenue Services (DRS) and obtain a permit.
2. Place a copy of the permit in each eligible vehicle operated in Connecticut.
3. File returns and remit the tax to the DRS quarterly.
4. Keep detailed records to support the information reported on each quarterly return.

Note that there is currently no temporary permit offered under this program for occasional operation of eligible vehicles on Connecticut roads.

Where?

To register for the Highway Use Fee, you must complete and submit an application electronically on DRS' online portal myconneCT at portal.ct.gov/DRS-myconneCT.

You must also file the quarterly returns and pay the fee electronically using myconneCT.

When?

A permit must be in place prior to operating eligible vehicles on any public road in Connecticut.

The Highway Use Fee Return is due on or before the last day of the month following the end of the quarterly filing period.

Note that those registered for the CT Highway Use Fee must file a return for all quarterly periods, regardless of whether or not they operated vehicles in Connecticut during a particular quarter.

Bonus section: What if?

Failing to comply with these requirements can be costly.

In general, interest and penalties apply to any portion of the tax not paid on or before the original due date of the return:

• Interest: If a business does not pay the tax when due, it will owe interest at the rate of 1 percent per month (or fraction of a month) until the tax is paid in full.
• Penalties: The penalty for an incomplete return or late filing is calculated at 10 percent of the amount of the tax due and unpaid or $50, whichever is greater.

In addition, any person or persons who knowingly violates any provision of this rule will be subject to a fine of one thousand dollars.