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Highway use tax publications and tax bulletins

A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued. A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin.

Tax Bulletins

Number Title
PUB-16 New York Tax Status of Limited Liability Companies and Limited Liability Partnerships 
PUB-20 New York State Tax Guide For New Businesses
PUB-38 Your Rights as a Taxpayer. (This publication was combined into Publication 131)
PUB-55 Designated Private Delivery Services
PUB-529 Guide for Law Enforcement Officials - Highway Use Tax, Fuel Use Tax, and Motor Fuel Tax 
PUB-538 A Guide to Highway Use Tax and Other New York State Taxes for Carriers.  
PUB-845 Revocation of Tax Exempt Status of Identified Terrorist Organizations
PUB-845.1 Identified Terrorist Organizations

Tax Bulletins
Number Title
TB-HU-40 An Introduction to Highway Use Tax
TB-HU-115 Certificate of Registration
TB-HU-116 Certificate of Registration - Trip Certificate
TB-HU-160 Decals - Highway Use Tax
TB-HU-245 Excluded and Exempt Vehicles - Highway Use Tax
TB-HU-260 Filing Requirements for Highway Use Tax
TB-HU-360 How to Determine Your Highway Use Tax
TB-HU-765 Recordkeeping Requirements - Highway Use Tax
TB-HU-835 Summary of Enforcement Provisions - Highway Use Tax
TB-HU-860 Taxes on Motor Carriers Operating in New York State Other than Highway Use Tax
TB-MU-210 E-File Mandate for Businesses
TB-MU-220 E-File Mandate for Tax Return Preparers

Other information
Updated: June 16, 2015