Your HUT decals are expiring: Registration open Oct. 1
For carriers operating in New York, registration and decals expire December 31, 2024, for the Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) programs. Take steps now to make sure you receive your new decals before the current ones expire. You need a new certificate of registration and decal for each vehicle. And you must place the new decals on your vehicles before January 1, 2025.
The period to renew your 24th series HUT and AFC certificates of registration begins October 1, 2024. Act now to avoid delays and keep your highway use tax credentials active.
To-do before October 1
Get ready for renewal by taking the following steps now:
- File all your highway use tax returns that are due.
- Pay your taxes. The state will not issue a new certificate of registration if you owe back taxes. Before you apply to renew, make sure that you’ve paid all taxes due under any of the programs administered by the New York State Tax Department, including:
- HUT,
- personal income tax,
- International Fuel Tax Agreement (IFTA),
- sales tax, and
- withholding tax.
- Create an online account if you do not already have one and you want to renew your credentials and pay online (https://www.oscar.ny.gov/).
- Make sure your vehicle registration information is correct and accurate. Review and update your information as soon as possible. Incorrect information will delay the processing of your certificates and decals.
Beginning October 1
Once the renewal period opens, renew your credentials and pay your renewal fees online with One Stop Credentialing and Registration (OSCAR).
Submit your renewal application by November 30, 2024, to make sure you receive your decals in time to place them on your vehicles before January 1, 2025.
If you are already enrolled in OSCAR, use your current OSCAR password to renew online.
If you are not enrolled, visit OSCAR, and select Enroll Now. You must have a United States Department of Transportation (USDOT) number and an employer identification number (EIN).
To renew your registration:
- Visit the OSCAR website and select HUT Renewal from the Business Type drop-down.
- Enter your information in the USDOT#, NYS Tax ID#, and Password fields, then select Log in.
- If you have 300 or fewer vehicles, choose either:
- Renew all HUT/AFC Certificates of Registration to renew all your active current series permits, or
- Select HUT/AFC Certificates of Registration to renew specific permits.
- If you have more than 300 vehicles, choose either:
- Renew all to renew all your active current series permits, or
- File renewal to renew select permits.
If you are unable to renew electronically, you may file Form TMT-1.2, Renewal Application for Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registrations and Decals – 25th Series.
Key to remember: Take steps now to renew your NY HUT and ensure you receive your new decals before the current ones expire.