Skip universal navigation

New York State Universal header

Skip to main content

Highway use tax web file information

Questionnaire

Highway use tax activity -   

(1)    Filing period - The period indicated is based on our records of your current filing frequency.

The highway use tax return is filed monthly, annually, or quarterly, based on the amount of the previous full calendar-year's total highway use tax liability:

Monthly -    more than $4,000
Annually -    $250 or less (with Tax Department approval)
Quarterly - all others, including carriers not subject to tax in the preceding calendar year

If you are a new filer, you must file quarterly.                            

Your filing frequency will be changed by the Tax Department from a quarterly to a monthly or from an annually to a quarterly filing frequency, as the case may be, if your highway use tax liability from the previous filing year exceeds the thresholds indicated above.    

If your highway use tax liability is less than the amounts indicated above, you may request a change of filing frequency based on your previous year’s highway use tax liability. Send your request to: NYS Tax Department, PSSB-HUT/IFTA attn: HUT Returns, W A Harriman Campus, Albany NY 12227. Be sure to include your taxpayer identification number with your request.

(2)    If you checked no because you had no highway use tax to report for the filing period, complete the remainder of the tax return and submit.

(3)    Filing method for this filing year - When you file your first return for the calendar year, you must choose one of the following methods to compute your tax:

- gross weight method, or
- unloaded weight method.

Once you select a method, you must use it to compute your tax for each return filed during the year. You may not change the selected method, and you must use it for all of your vehicles.

Base the method you choose on your particular operations. One method may be more economical or convenient for you.  For more information on the gross weight method and unloaded weight method, see the instructions for New York State Schedule Summary

(4)    You may qualify for a reduced rate of tax on mileage for three or fewer vehicles that are used almost exclusively each month to transport:

- boltwood (short sections of logs, six feet long or less, to be sawed or cut, that are
  commonly used for specialized items, as in the case of the wood-turnery industry),
- logs (unshaped timber over six feet long, ready for sawing, and commonly used for
  making lumber),
- pulpwood (wood for pulp commonly used in making paper),
- woodchips (small, usually thin, flat pieces of wood cut, struck, or flaked, that are
  commonly used in making composition board and pulp), and
- raw, unprocessed milk in bulk.

Web File automatically calculates your highway use tax using a reduced rate of tax. If you operate more than three vehicles for this purpose, you are not allowed a reduced rate of tax on any of your vehicles.

If you operate three or fewer qualifying vehicles during a month and you also operate vehicles for other purposes, Web File will compute a reduced rate of tax on the mileage for the qualifying vehicles and compute the full rate of tax for vehicles that were operated during the month for other purposes. Tax rate schedule 1 indicates the full rate of tax and tax rate schedule 2 indicates the reduced rate of tax.

(5)    You may choose to Manually Enter Data if you have 200 or less active highway use tax certificates. Web file will include a list of active certificate numbers and data from your current highway use tax account. You can add or remove certificate numbers or make other changes. You must select Upload Data if you have more than 200 active highway use tax certificates.

(6) Final return? - If you have permanently discontinued your business for highway use tax purposes, indicate yes and indicate the last date of business. Mail your Certificates of Registration, Forms TMT-7 and TMT-7.1 to: NYS Tax Department, PSSB-HUT/IFTA, att: HUT Registration, W A Harriman Campus, Albany NY 12227.

Your selections on the Questionnaire page will determine how you will continue to Web File. Select one of the following links for more specific information if you selected to:

- manually enter data,
- upload data, or
- file an amended return

Amended Filing Information

You must file an amended return to correct any information reported on your original return. You can only Web File your amended return if you submitted your original return using Web File.

Enter the correct figures for the period. Don't enter the difference between the correct figures and the figures originally reported.

New York State Schedule Summary - manually enter data

The Schedule Summary will calculate your highway use tax using the gross weight method or unloaded weight method. For instructions on completing your return using the gross weight method, see below. Instructions using the unloaded weight method can be found following the gross weight method instructions. 

Filing method - gross weight

Follow the instructions below. If you checked yes on the Questionnaire page to having three or fewer vehicles for this filing period hauling certain timber products or bulk raw milk, also see special instructions.

You must report for each truck and tractor with a gross weight of more than 18,000 pounds that you operated on New York public highways during the reporting period. Web file will include a list of active certificate numbers and data from your highway use tax account and calculate your highway use tax using tax rate schedule 1 and tax rate schedule 2. If the list does not include a certificate number for a vehicle you operated during the period, you will need to add it to the list by selecting Add New Certificate. If you have not yet received the certificate number for the vehicle, you should contact the misc tax info center for assistance. If there is no mileage to report for a vehicle that is included on the list, you can remove it by checking the box next to the certificate and click Remove.

Web File will use the gross weight or unloaded weight of your motor vehicle from the information obtained from its certificate of registration. To view details for each vehicle or to increase the weight of the vehicle, click the certificate number for the vehicle. This will bring you to the Certificate Details page to enter the correct information.

Under the gross weight method, you may use the:

  • straight line option, or
  • heaviest weight option.

Unless you choose otherwise, Web File will determine your highway use tax using the straight line option.  

Straight line option - When using this option, enter the taxable miles for each vehicle you operated during the period next to the certificate number in the applicable column for:

  1. laden non-thruway miles for tractors and trucks,
  2. unladen non-thruway miles for tractors (with trailers),
  3. unladen non-thruway miles for trucks (alone or with trailer) and tractors (without trailers).

Laden miles are those traveled by a vehicle with a load or any part of a load.

Heaviest weight option - If you operate more than one truck or tractor on New York State public highways during the reporting period, you may use this option. Under this option, compute your tax using:

  • the gross weight of all your heaviest laden trucks and tractors and miles traveled while laden, and
  • the unloaded weight of all your heaviest unladen trucks and tractors and miles traveled while unladen.

If you choose to use the heaviest weight option, use only the heaviest vehicles operated in New York during the period, as described below. You may need to delete certain certificate numbers not related to your heaviest vehicles operated in New York during the period. Start by selecting the top box next to heading for Certificate number. Next, click the box next to the certificate next to the certificate number of:

(1)    the truck with the heaviest gross weight (laden);
(2)    the tractor with the heaviest gross weight (laden),
(3)    the truck with the heaviest unloaded weight, if different from 1,
(4)    the unladen tractor in combination with the heaviest unloaded weight, if different from 2,
(5)    the tractor with the heaviest unloaded weight when operated without trailer,
(6)    truck-trailer combination with the heaviest gross weight (unloaded weight of the truck plus the
        unloaded weight of the heaviest trailer or combination of trailers drawn by the truck , plus the
        heaviest load carried or drawn, and
(7)    if different from 6, truck-trailer combination with the heaviest unloaded weight (unloaded weight
        of the truck plus the unloaded weight of the heaviest trailer or combination of trailers drawn by the truck

Lastly, click the Remove button to delete all vehicles that will not be used to compute your tax under the heaviest weight option.

The election to use the heaviest weight option is irrevocable for any tax period in which you use it. 

Filing method - unloaded weight

Follow the instructions below. If you checked yes on the Questionnaire page to having three or fewer for this filing period hauling certain timber products or bulk raw milk, also see special instructions.

If the list does not include a certificate number for a vehicle you operated during the period, you will need to add it to the list by selecting Add New Certificate. If you have not yet received the certificate number for the vehicle, you should contact the misc tax info center for assistance. If there is no mileage to report for a vehicle that is included on the list, you can remove it by checking the box next to the certificate and click Remove.

Under the unloaded weight method, the following vehicles are subject to highway use tax:

  • a truck with an unloaded weight of more than 8,000 pounds; and
  • a tractor with an unloaded weight of more than 4,000 pounds.

Enter the number of miles operated on the public highways of New York (except the toll-paid Thruway mileage) for each truck and tractor you operate during the reporting period. Your tax will be determined when you click Calculate.

Special instructions if you have three or fewer vehicles for this filing period hauling certain timber products or bulk raw milk

If you checked yes on the Questionnaire page to having three or fewer vehicles for this filing period hauling certain timber products or bulk raw milk, Web File will include a list of active certificate numbers and data from your current highway use tax account and calculate your highway use tax using the two tax rate schedules. From the Schedule Summary page, click on the certificate number for each active certificate number and enter the information applicable to that vehicle on the Certificate Details page.

Schedule 1 tax rates are used to calculate the tax due on the mileage of trucks and tractors operated in New York State other than vehicles used almost exclusively for any other purpose other than to haul certain timber products or bulk raw milk.

Schedule 2 tax rates are used to calculate the tax due at a reduced rate on the mileage of trucks and tractors that are used almost exclusively each month to transport:

  • boltwood (short sections of logs, six feet long or less, to be sawed or cut, that are commonly used
    for specialized items, as in the case of the wood-turnery industry),
  • logs (unshaped timber over six feet long, ready for sawing, and commonly used for making lumber),
  • pulpwood (wood for pulp commonly used in making paper),
  • woodchips (small, usually thin, flat pieces of wood cut, struck, or flaked, that are commonly used
    in making composition board and pulp), and
  • raw, unprocessed milk in bulk. 

Almost exclusively means 90% or more of a vehicle's monthly New York State laden miles, whether operated alone or in combination, are used to haul certain timber products or bulk raw milk as described above.

The determination whether you used your vehicle almost exclusively for this purpose must be made each month, even if you file quarterly or annually. For example:

  • If your vehicle is used 90% or more of the vehicle's monthly New York State laden miles to haul certain timber products or bulk raw milk, your highway use tax will be determined using the Schedule 2 tax rates on all of the taxable mileage for the vehicle during the month.
  • If your vehicle is used more than 10% of the vehicle's monthly New York State laden miles for any other purpose other than to haul certain timber products or bulk raw milk, your highway use tax will be determined using the Schedule 1 tax rates on all of the taxable mileage for the vehicle during the month.
  • If your vehicle is used 90% or more of the vehicle's New York State laden miles to haul certain timber products or bulk raw milk in the first month of the quarterly return and only 50% of the time for this purpose the next two months, the vehicle's taxable mileage for the first month of the quarter would qualify for the reduced Schedule 2 tax rates, and the vehicle's taxable mileage for the following two months will be determined using the Schedule 1 tax rates. In this case, you would account for the taxable mileage traveled in New York State separately each month of the filing period to determine the mileage eligible for the reduced tax rate. Complete the following:
    • from the schedule summary page, click the certificate number that is used almost exclusively for this purpose (this will bring you to the certificate details page for that vehicle);
    • answer yes to the question Were these miles traveled hauling certain timber products or bulk raw milk?;
    • enter the taxable miles in New York State in the appropriate box(es) for the month or months that the vehicle was used almost exclusively for this purpose;
    • click Calculate or Schedule Summary (your tax will be computed using a reduced rate of tax from Schedule 2);
    • click Add Certificate (this will bring you to an updateable certificate details page). In the certificate number field, enter the same certificate number for the vehicle and enter the VIN and/or OEN;
    • answer no to the question Were these miles traveled hauling certain timber products or bulk raw milk?;
    • enter the taxable miles in New York State in the appropriate box for the month or months that the vehicle was not used almost exclusively for this purpose;
    • click Calculate or Add Certificate (your tax will be computed using a reduced rate of tax from Schedule 1 (the Schedule Summary page will indicate a duplicate certificate number). 
Updated: