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If you file New York highway use tax (HUT) returns, your return filing frequency may be changing.

For tax periods beginning on and after January 1, 2022, the thresholds for monthly, quarterly, and annual filing requirements have increased, allowing many filers to report less frequently.

The highway use tax is imposed on motor carriers for the privilege of operating motor vehicles on the highways of New York and is based on:

  • The gross (unloaded) weight of the motor vehicle, and
  • The number of miles the vehicle traveled on all state public highways.

Do your trucks qualify?

New York’s HUT applies to motor carriers operating any of the following on public highways in the state:

  • An automobile, truck, tractor, or other self-propelled device, alone or in combination with any trailer, semi-trailer, or dolly, with a gross weight over 18,000 pounds,
  • Any truck with an unloaded weight over 8,000 pounds, or
  • Any tractor with an unloaded weight over 4,000 pounds.

If this describes any of your vehicles, you must obtain a certificate of registration for each motor vehicle subject to the tax before operating that vehicle on the public highways of New York State. And you must affix a decal to each motor vehicle that is required to have the certificate.

Here’s the new filing frequency

If you are subject to the highway use tax and have been issued a certificate of registration, you must file a highway use tax return, even if no tax is due for the reporting period.

You must file the HUT return and pay tax due on a quarterly basis, starting with the calendar quarter when you began operations in New York State.

The periods and due dates for quarterly filing are:

Reporting quarterDue date
January through MarchApril 30
April through JuneJuly 31
July through SeptemberOctober 31
October through DecemberJanuary 31 (following year)

Returns are due by the last day of the month following each reporting period.

Here’s where the change was made. After filing quarterly for a calendar year, your filing period may change based on your total HUT liability for the preceding calendar year.

If your total HUT liability for the preceding calendar year was:Then:
More than $1,200 but not more than $12,000You must continue to file quarterly
More than $12,000You will be reclassified as a monthly filer
$1,200 or less and you were subject to HUT for the entire preceding calendar yearYou will be reclassified as an annual filer

These filing frequency thresholds are effective for taxable periods beginning on or after January 1, 2022. For information on how often a HUT return must be filed for taxable periods beginning prior to January 1, 2022, see Form MT-903-I, Instructions for Form MT-903 Highway Use Tax Return, available at www.tax.ny.gov.

The NY Tax Department will annually review your total HUT liability for the preceding calendar year and notify you if your filing frequency has changed.