• Carriers have additional tax obligations above and beyond IFTA requirements in Connecticut, Kentucky, New Mexico, New York, and Oregon.

The International Fuel Tax Agreement (IFTA) allows motor carriers to operate in nearly all jurisdictions of the U.S. and Canada with virtually no further state or province tax requirements.

However, if operating commercial vehicles in or through Connecticut, Kentucky, New Mexico, New York, or Oregon, carriers have additional tax obligations above and beyond IFTA.

Connecticut

The Connecticut highway use fee applies to eligible motor vehicles 26,000 pounds or more.

For more information, please see Connecticut’s Mileage/Highway use taxes.

Kentucky

Kentucky has what is known as a “KYU” tax and applies to all vehicles 60,000 pounds or more.

For more information, please see Kentucky’s Mileage/Highway use taxes.

New Mexico

New Mexico has a weight-distance tax for all vehicles 26,001 pounds or more.

For more information, please see New Mexico’s Mileage/Highway use taxes.

New York

New York has a highway use tax (HUT) which applies to all vehicles that are either:

• 18,000 pounds Gross Vehicle Weight, or
• Empty weight is:
  • 8,000 pounds or more for a truck, or
  • 4,000 pounds or more for a tractor.

For more information, please see New York’s Mileage/Highway use taxes.

Oregon

Oregon has a weight-mileage tax for all vehicles 26,001 pounds or more.

For more information, please see Oregon’s Mileage/Highway use taxes.