New York Highway Use Tax (HUT)
Stay Compliant with New York's HUT Regulations.
If you operate heavy motor vehicles on New York State public highways, you are subject to the Highway Use Tax (HUT)—alongside the federal Heavy Vehicle Use Tax (HVUT), which must be filed annually using IRS Form 2290 for vehicles over 55,000 pounds of gross weight. The HUT allows commercial motor vehicle operators to pay for the upkeep of New York’s highway on the usage. As a fleet owner, interstate carrier, or solo trucker, these manual steps take you through everything you need to know about New York HUT—permits, fees, filing requirements, and penalties.
Table of Contents
What is the New York Highway Use Tax (HUT)?
- The New York Highway Use Tax (HUT) is a tax imposed on motor carriers operating certain commercial motor vehicles on New York State public highways.
- The tax is based on the weight of the vehicle and the number of miles traveled within the state. Revenue from HUT helps fund the maintenance and improvement of New York’s highway infrastructure.
History and Legislative Background
The HUT was established under Article 21 of the New York Tax Law and has been enforced for decades as a way to fund highway construction and maintenance. Over the years, the law has been revised to address modern transportation needs and ensure compliance among commercial carriers.
Certificate of Registration and Decals in New York:
Before operating a motor vehicle on the public highways of New York State you must obtain a certificate of registration and decal for each motor vehicle subject to the highway use tax.
The two types of registrations are:
- Any truck, tractor, or other self-propelled vehicle exceeding an 18,000 pounds must have a HUT certificate of registration. Any truck with an unloaded weight greater than 8,000 pounds, or any tractor with a unloaded weight greater than 4,000 pounds will require a certificate for the unloaded weight method of filing returns.
- An automotive fuel carrier (AFC) certificate of registration must be issued to any truck/ trailer/ semi-trailer or attached device that carries automotive fuel. The same gross weight and unloaded weight rules apply.
How to Establish your account and Request Credentials?
- Submit Form TMT‑39 (New Account Application for Highway Use Tax and Automotive Fuel Carrier) to create your profile. Get your HUT credentials online through the OSCAR (One Stop Credentialing and Registration) system.
Fill Out & Mail:
- Mail Form TMT-1 (Application for Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registration (C of R) and Decals) to the New York State Department of Taxation and Finance, if you prefer traditional submission.
Who must File New York Form MT-903?
You must file New York Form MT-903 if you:
- Have been issued a New York HUT Certificate of Registration, or
- Operate qualifying motor vehicles on New York State public highways.
Even if you had no activity in New York during the reporting period, you may still be required to file a return if you hold an active HUT registration. Certain vehicles may qualify for exemptions from HUT requirements.
How to E-File Form MT-903 New York State Highway Use Tax (HUT) online?
You can e-file Form MT-903 online through the HUT Web File system, making it one of the quickest and most convenient ways to submit your New York Highway Use Tax return and payment.
With HUT Web File, you can:
- Receive instant electronic filing confirmation
- Automatically calculate your tax due
- Schedule your payment up to and including the due date
To begin, log in to your Business Online Services account or create one if you’re a new user. For additional details, visit the New York Tax Department website and search for “HUT” or explore the Highway Use Tax Web File resources.
Cost and Fees for a HUT Permit
- Application Fees
- There’s no fee to obtain the certificate itself, but you may need to pay a $1.50 decal fee per vehicle.
- Renewal Costs
- The HUT Certificate of Registration is valid for three years and must be renewed before the expiration date.
- Additional Costs
- You must file and pay HUT taxes depending on your filing frequency.
- Costs vary based on mileage and vehicle weight.
Filing Requirements and Deadlines of Form MT-903
You are required to file a New York HUT return and pay any tax due on a quarterly basis, beginning with the calendar quarter in which you started operating in New York State, unless the Tax Department assigns you a different filing schedule.
Changes to Your HUT Filing Period
Your New York HUT filing frequency may change after you have filed quarterly returns for a full calendar year. Each year, the Tax Department reviews your total Highway Use Tax liability from the previous calendar year and will notify you if your filing schedule changes.
Your filing frequency is determined as follows:
- More than $1,200 but not exceeding $12,000: You will continue filing quarterly returns.
- More than $12,000: You will be reclassified as a monthly filer.
- $1,200 or less: If you were subject to HUT for the entire previous calendar year, you may be reclassified as an annual filer.
Due Dates of Form MT-903
- If you are a monthly filer, the return is due by the last day of the following month.
- If you are a Quarterly filer:
| Reporting Quarter | Filing Due Date |
|---|---|
| January – March | April 30 |
| April – June | July 31 |
| July – September | October 31 |
| October – December | January 31 (following year) |
- If you are an annual filer, file by January 31 of the following year.
Where to mail Form MT-903?
Mail Form MT-903 to:
NYS TAX DEPARTMENT
RPC - HUT
PO BOX 15166
ALBANY NY 12212-5166
How is New York HUT Calculated?
- Mileage-Based System
The HUT is based on:- Total miles driven on New York public highways
- Gross vehicle weight or unloaded weight, depending on classification
- Factors That Affect Tax
- Weight of vehicle (determines tax class)
- Distance traveled in NY
- Axle configuration (optional for certain classifications)
Example:
A 22,000 lbs truck driving 1,000 miles in NY at a tax rate of $0.024 per mile would owe $24 in HUT for that period.
Exemptions and Exclusions
Some vehicles are excluded from Highway Use Tax (HUT) registration if they are operated solely for their intended purpose. Others may be exempt from HUT registration if they are used exclusively for qualifying exempt activities.
This bulletin outlines the types of vehicles that qualify for exclusion or exemption from the tax.
Excluded Vehicles
Vehicles that do not require HUT registration or taxation, provided they are used only for their intended purpose. If used otherwise, registration and tax are required for those non‑excluded miles.
| Vehicle | Description |
|---|---|
| Omnibus | A vehicle engaged in the transportation of passengers for hire and regulated by the U.S. Department of Transportation, the New York State Department of Transportation, or any similar agency. Must have seating for more than seven passengers in addition to the driver. |
| Power shovel | A machine that uses a bucket to dig and move materials such as earth or stone. Includes backhoes, front-end loaders, and wheeled excavators. |
| Road-building machines | Machines used in highway construction but not designed for transporting property on public roads. Includes motor graders and scrapers. Also includes large earth movers over 8 feet wide, with pneumatic tires, used for excavation and grading work. Does not include dump trucks, tank trucks, concrete mixers, or any vehicles capable of speeds over 40 mph. |
| Road roller | A machine used to flatten or compact surfaces such as freshly poured asphalt or earth. |
| Road sweeper | A machine that removes debris from the road surface. |
| Sand spreader | A truck designed to spread sand on highways. It must carry no load other than sand when on a public road. Devices spreading other materials do not qualify. |
| Snow plow | A machine specifically built for snow removal by pushing, blowing, or lifting snow. A regular vehicle with an attached snow blade is not considered a snow plow. |
| Tractor crane | A machine capable of lifting at least three tons and used for moving heavy objects like logs in off-road settings. Cannot be operated on highways while carrying a load. |
| Truck crane | A machine with a projecting swinging arm capable of lifting loads at least 20 feet high. Examples include:
|
| Well driller | A machine used to drill wells, typically a truck or derrick supporting boring equipment. Support vehicles like tank or pickup trucks do not qualify. |
Exempt Vehicles
Vehicles that are fully exempt from HUT only if exclusively used for certain specified activities. Any non‑exempt usage during a calendar month triggers tax and registration for that month.
| Vehicle | Description |
|---|---|
| United States mail | Vehicles used exclusively under contract with the U.S. Postal Service to transport mail. |
| Under the control of the government | Vehicles operated by federal, state, county, city, town, or municipal agencies. |
| Farming | Vehicles operated by farmers or related entities used exclusively to transport:
|
| Household goods movers | Vehicles used exclusively to move household goods under authority from the NYS DOT or U.S. DOT. |
| Fire company | Vehicles owned and operated by a fire company or department as defined under the Volunteer Firefighters’ Benefit Law. |
| Recreational | Personal-use vehicles such as motor homes or camper-equipped pickup trucks. Must be used exclusively for non-business, personal pleasure. |
| Transporter or dealer plates | Vehicles operating under valid transporter or dealer license plates, used only as permitted by law. |
| Other | Vehicles with a gross weight of 18,000 pounds or less, unless the taxpayer opts to compute tax using the unloaded weight method. |
Record keeping Requirements
| Requirement | Details |
|---|---|
| Daily trip logs | Registration number, licence plate information, VIN, owner information (if leased), origin/destination, total miles, and toll miles. |
| Mileage detail | Separate laden and unladen miles if the gross-weight method is used. |
| Supporting docs | Odometer logs, dispatch sheets, fueling records, bills of lading, and similar documentation. |
| Retention period | Minimum of 4 years after the return due date or filing date. |
| Storage location | Records must remain physically in New York State unless otherwise permitted. |
| Audit availability | Records must be available to the Tax Department upon request. |
| Form 2290 Schedule 1 | Keep proof of federal HVUT payment (Form 2290 Schedule 1). This is often required for DMV registration or audit purposes. |
Enforcement Provisions under NY HUT
1. Denial, Suspension, or Revocation of Registration
- The Tax Department may deny, suspend, or revoke your certificate of registration, even without a hearing, for:
- Weight of vehicle (determines tax class)
- Distance traveled in NY
- Axle configuration (optional for certain classifications)
2. Liens, Vehicle Seizure & DMV Plate Suspension
- The Department may place a lien on your real and personal property
- Vehicles may be seized and sold at public auction to recover unpaid taxes
- The DMV may suspend license plates of all associated vehicles if HUT goes unpaid
3. Civil Penalties
| Violation | Penalty Amount |
|---|---|
| Operating without required HUT registration or decal (First Offense) | $500 – $2,000 |
| Repeat violation within 3 years | $1,000 – $3,500 |
| Exceeding weight limits listed on HUT certificate | Additional civil fines may apply |
4. Criminal Penalties
| Violation Type | Penalty |
|---|---|
| Operating without HUT registration or decal | $500 – $2,000 |
| Repeat violation (within 3 years) | $1,000 – $3,500 |
| Exceeding weight limits | Civil fines may apply |
| Minor Violations (e.g., missing decal, not keeping records) | $100 – $250 for first conviction |
| Minor Violations (subsequent convictions) | $250 – $500 or up to 10 days in jail |
| Misrepresenting vehicle weight / operating after decal suspension | Criminal penalties apply (fines and/or jail) |
5. Severe Tax Fraud Consequences
- Willfully filing false returns, failing to file with intent to evade, or knowingly providing false information may result in felony charges under Tax Law sec.1801–1807
- Penalties include:
- Up to 4 years in prison
- Fines up to $50,000 (individual) or $250,000+ (corporation)
6. Penalties & Interest for Late Filing or Payment
- Late filing or payment triggers:
- 10% penalty of the tax due, plus 1% per month (capped at 30%)
- If filing is over 60 days late: $100 or the tax amount, whichever is lower
- Fraudulent nonpayment: penalty equals double the tax amount, plus interest
For more details Law enforcement provisions, see the Tax Bulletin Summary of Enforcement provisions- Highway Use Tax (TB-HU-835)
