Just the FAQs on NY HUT
Motor carriers operating certain motor vehicles on public highways in New York State face unique tax requirements under the Highway Use Tax (NY HUT) program. Here’s what you need to know to stay compliant—from registration and decals to recordkeeping and reporting.
Which vehicles are regulated under NY HUT?
Under this state highway use/mileage tax program, public highways include any public highway, street, avenue, road, public place, public driveway, or any other public way. It does not include toll-paid portions of the New York State Thruway.
A motor vehicle includes any:
- Truck, tractor, or other self-propelled device, and any trailer, semi-trailer, or dolly, or other device that is drawn having a gross weight, alone or in combination with another motor vehicle, trailer, semi-trailer, dolly, or other device of more than 18,000 pounds;
- Truck with an unloaded weight of more than 8,000 pounds; and
- Tractor with an unloaded weight of more than 4,000 pounds.
Your vehicle is regulated. Now what?
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, and
- Regularly file HUT returns.
You must keep the certificate of registration at your regular place of business.
The decals are not transferable and must be securely and conspicuously affixed as follows:
- Truck, tractor, or other self-propelled vehicle: On the body, which includes the bumper of the vehicle, as near as possible to the front registration (license) plate.
- Trailer used to transport automotive fuel: On the body, which includes the bumper of the vehicle, as near as possible to the rear registration (license) plate.
Are trip permits available?
If you only occasionally operate a motor vehicle in New York State, you can get a trip certificate of registration instead of registering, obtaining a decal, and filing HUT returns.
How do I pay the tax?
You must file a HUT return and pay tax due on a quarterly basis, starting with the calendar quarter when you began operations in New York State. The tax is based on mileage traveled on New York State 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. You must file a return even if no tax is due.
What are the recordkeeping requirements?
Every motor carrier subject to the tax must keep detailed daily records of the miles traveled in New York by each vehicle that has been issued a certificate of registration. The records must substantiate your actual miles traveled.
Are thruway miles taxable?
Miles traveled on the portions of the New York State Thruway that are considered toll-paid mileage are not subject to the highway use tax. You must establish Thruway travel with:
- Toll receipts or monthly invoices; or
- Other records like bridge tickets, vehicle logs, fuel receipts, etc., that establish travel on a qualified portion of the Thruway where no toll is collected but the mileage is considered toll-paid mileage (for example, one-way tolls).
What are the consequences of noncompliance?
If you do not comply with the HUT law, the NY tax department may:
- Deny you a certificate of registration to operate a motor vehicle in New York State, or
- Suspend or revoke your certificate.
Failure to comply may also subject you to criminal fines, imprisonment, or both.
Key to remember: To avoid penalties when operating in New York State, remember to register for HUT, display the proper decal, keep accurate records, and file your quarterly returns on time.















































