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New York State Highway Use Tax


New York State imposes a highway use tax (HUT) on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). The tax is based on mileage traveled on NYS 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: Gross Weight Method or Unloaded Weight Method. You must use the same method for all your motor vehicles.

NY Vehicle registration requirements


What vehicles are subject to the highway use tax?


The following motor vehicles are subject to tax depending on whether the gross weight method or unloaded weight method is used:

Gross weight method: Any truck, tractor, or other self-propelled vehicle with a gross weight of more than 18,000 pounds. Gross weight means the unloaded weight of the truck, tractor, or other self-propelled vehicle plus the unloaded weight of the heaviest trailer, semitrailer, dolly, or other device to be drawn by that motor vehicle plus the maximum load to be carried or drawn by the motor vehicle. The weight of the driver and a helper is not included. The gross weight of a tow truck does not include the weight of any vehicle that is being towed partly or wholly upon the towed vehicle's own wheels. However, the gross weight of a flatbed tow truck must include the weight of the heaviest vehicle being transported on the bed of the truck.

Unloaded weight method: Any truck with an unloaded weight of more than 8,000 pounds and any tractor with an unloaded weight of more than 4,000 pounds. Unloaded weight means the actual weight of the motor vehicle, including all equipment necessary for its performance as a vehicle, necessary for its safety, permanently attached to the vehicle, used exclusively for the protection of its load, or used exclusively for loading or unloading the vehicle. The unloaded weight includes the weight of full fuel tank(s) used to propel the vehicle. The weight of the driver and a helper is not included.

Certificate of registration: Before operating in New York State, you must obtain a certificate of registration for each motor vehicle subject to the tax. In general, there are two types of certificates of registration, a HUT certificate of registration and an automotive fuel carrier (AFC) certificate of registration:

1) A HUT certificate of registration is required for any truck, tractor, or other self-propelled vehicle with a gross weight in excess of 18,000 pounds.

2) An AFC certificate of registration is required for any truck, trailer, semitrailer, or other attached device transporting automotive fuel and having a gross weight in excess of 18,000 pounds. A separate AFC certificate of registration is not required for any tractor transporting automotive fuel trailers that has been issued a HUT certificate of registration.

Automotive fuel includes diesel motor fuel (kerosene, kero-jet fuel, no. 2 heating oil, and other fuels commonly used in diesel engines) and motor fuel (gasoline, aviation gas, benzol, and other fuel suitable for use in non-diesel motor vehicle engines).

When the unloaded weight method is used, any truck with an unloaded weight of more than 8,000 pounds, and any tractor with an unloaded weight of more than 4,000 pounds, must also have the applicable certificate of registration.

Certificate of registration fees


The fee for a HUT or AFC certificate of registration is $15 for each truck, tractor, or other self-propelled vehicle. The fee for an AFC certificate of registration is $5 for each trailer, semitrailer, or other attached device used for transporting automotive fuel.

Definitions:

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