Highway use tax

Renew your highway use tax registration. You must get a certificate of registration and decal for each vehicle. See Pub 160, Renew your Highway Use Tax Certificates Online.

All 20th series New York State highway use tax (HUT) and automotive fuel carrier (AFC) credentials/certificates of registration expired on December 31, 2012.

As of February 1, 2013, motor carriers operating a motor vehicle on New York public highways without a decal affixed to the motor vehicle will be subject to a traffic infraction.

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. (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 transporting automotive fuel. (The same gross weight and unloaded weight rules apply.)

The fee for each certificate of registration is $15.

Decals

As of January 1, 2013, you must affix a decal to each vehicle that's required to have a certificate of registration.  The fee for each HUT or AFC decal is $4.

For more information on vehicles subject to HUT, see Publication 538, A Guide to Highway Use Tax and Other New York State Taxes for Carriers.

How to get a certificate of registration

Apply online: Use the One Stop Credentialing and Registration (OSCAR) online service.

Complete and mail paper form: File Form TMT-1, Application for Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registration (C of R) and Decals

Trip certificate of registration

If your vehicles only make limited trips in New York State, instead of registering and filing returns for HUT, you can get a trip certificate of registration from a permit service for $25. You may not use more than ten trip certificates per year. A trip certificate is not available for any vehicles transporting automotive fuel.

Filing requirements

There are two ways to file:

Web File:  You may Web File your highway use tax return by creating an Online Services account, if you don't already have one.  After you create your account, log in and select Highway Use Tax Web File. Benefits include:

  • automatic calculation of amounts due
  • direct payment from your bank account
  • instant confirmation.

View a demo to see how easy it is.

File by mail:  You may file a paper tax return using Form MT- 903, Highway Use Tax Return.  

Due dates:  You must file a highway use tax return each quarter starting with the calendar quarter when you began operations in New York State.

Reporting quarter Due date
January through March April 30
April through June July 31
July through September October 31
October through December   January 31 (following year)

You must compute the HUT by using either the unloaded weight method or the gross weight method. You must choose the method to be used on the first return you file for each calendar year and continue to use that method on all returns filed for that calendar year.

For additional information concerning methods of computing HUT and options for monthly or annual filing, see Form MT-903-I, Instructions for Form MT-903.

Other credentials required

A vehicle subject to HUT registration may also be subject to registration for fuel use tax under the International Fuel Tax Agreement (IFTA).

For additional State vehicle credentialing requirements, see the One Stop Credentialing and Registration (OSCAR) online service. For more information, see our OSCAR video.

For more information

 

Updated: August 14, 2013