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.

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.

Reporting requirements

A carrier must file a quarterly return and remit tax on the following schedule.

Reporting Quarters              Due Date

January thru March                 April 30

April thru June                        July 31

July thru September                October 31

October thru December           January 31

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.

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).

 

The "Buyer Beware Law" in New York, is something you must know and understand. If you purchase a power unit from anyone who had a New York HUT credential for a truck, and failed to report or pay the highway use tax on that truck, you will not be able to obtain a credential until all reports are filed and the delinquent tax has been paid. The state of New York can track previous non-filers by the vehicle identification number (VIN #).

The Buyer Beware Law, a New York state law for many years, can create a difficult situation. The state has recently started to enforce the law again. It may be wise to contact the state of New York if you need information regarding a truck you plan to purchase. New York can be reached at (800) 973-1233, select option #1.

There are no exceptions to the Buyer Beware Law. If you buy a used truck and plan to operate into or through New York, we advise you to call the number above before you buy.