New York Highway Use Tax (HUT) Permit Rules

Nov. 30, 2025, 3:07 p.m.
Commercial carriers operating on New York public highways must comply with the Highway Use Tax (HUT) program. New York requires qualifying vehicles to obtain HUT credentials and report taxable mileage unless an exemption applies. Failing to comply can result in significant penalties, audits, and operational delays. This guide explains the key rules, who needs a HUT permit, how to get one, and how to stay compliant.
New York Highway Use Tax (HUT) Permit

Always apply for HUT ( annual or temporary ) here - https://www.newyorktruckingonline.com/

 

 

What Is the New York Highway Use Tax (HUT)?

The Highway Use Tax (HUT) is a tax imposed on commercial motor vehicles operating in New York State with a gross weight over 18,000 pounds.

HUT applies to:

  • Trucks

  • Tractors

  • Buses

  • Combinations of vehicles exceeding the weight threshold

Unlike IFTA or IRP, HUT is not a fuel or registration program — it is a separate tax assessed on miles driven within New York.

Who Must Register for a HUT Permit?

You must obtain HUT credentials if:

  • Your vehicle operates in New York State, AND

  • Has a GVWR, registered weight, or actual weight over 18,000 lbs, OR

  • Is a truck tractor used for hauling, regardless of weight (most tractor units automatically qualify)

Even a single trip into New York may require a HUT permit.

Who Is Exempt From HUT?

Several types of vehicles qualify for exemptions, including:

  • Fire and rescue vehicles

  • Farming and agricultural vehicles (specific use cases)

  • School buses

  • Certain government vehicles

  • Specialized construction vehicles used off-highway

However, most commercial carriers hauling freight are not exempt.

Types of HUT Credentials

New York offers two ways to comply:

1. HUT Certificate of Registration (C of R)

This is the standard credential for carriers operating in New York on a recurring basis.

You must:

  • Register each vehicle

  • File tax returns quarterly

  • Track taxable miles driven in NY

2. HUT Trip Certificate (Temporary Permit)

Used for occasional, one-time, or infrequent trips into New York.

Key facts:

  • Valid for 24 hours

  • Covers only the specific trip into or through New York

  • No quarterly filings required

This option is ideal for out-of-state carriers making rare or unexpected entries into NY.

How to Obtain HUT Credentials

Carriers can obtain HUT permits via:

1. https://www.newyorktruckingonline.com/

2. Phone (518)-405-6417

You’ll need:

  • USDOT number

  • FEIN

  • Vehicle details (VIN, plate, GVW)

  • Business contact info

When to File HUT Returns

If you hold a C of R, you must file HUT tax returns:

 Quarterly (Four Times Per Year)

Filing includes:

  • Reporting total NY miles

  • Reporting excluded miles

  • Calculating the tax based on weight and mileage category

Returns are mandatory even if you didn’t operate in NY during a quarter.

Penalties for Non-Compliance

New York is strict about HUT enforcement. Penalties may include:

  • Fines for unregistered operation

  • Back taxes plus interest

  • Additional civil penalties

  • Vehicle detainment at roadside or weigh stations

  • Revocation of HUT credentials

  • Tax audits

Operating without a valid HUT permit is one of the most common causes of delays at New York weigh stations.

HUT Enforcement

New York enforces HUT compliance through:

  • Weigh stations

  • Random roadside inspections

  • Automated License Plate Readers (ALPR)

  • Thruway Authority checks

  • NYC DOT commercial vehicle inspection points

Your HUT number must appear on vehicle documents and be available on demand.

When to Use a Trip Certificate Instead of a C of R

Use a Trip Certificate when:

  • You will enter New York only once or twice

  • You have a short-term job ending quickly

  • You’re moving equipment to a new location

  • You’re renting equipment for temporary use

  • You’re testing a route or contract

Use a C of R when:

  • You regularly travel into NY

  • You operate dedicated lanes through NY

  • You’re based in the Northeast

Best Practices for Staying Compliant

  • Apply for your HUT permit before entering New York

  • Keep your permit and proof of payment accessible in the cab

  • Track New York miles accurately

  • File quarterly returns on time

  • Use temporary permits only for occasional travel

  • Don’t operate tractors without HUT credentials

  • Keep HUT records for at least three years