New York Highway Use Tax (HUT) Permit-Who Needs It?

Dec. 5, 2025, 2:56 p.m.
Detailed breakdown of New York Highway Use Tax (HUT) Permit: Who Needs It — including who must get it, when, exceptions, and how to comply.
HUT Permit in New York

Who Needs an HUT Permit in New York

You (or your motor carrier company) need an HUT permit if you operate a motor vehicle on public highways in New York and your vehicle meets certain weight criteria.  

Specifically, a HUT (or related) registration is required for:

  • Any truck, tractor, or self-propelled vehicle with a gross weight over 18,000 pounds

  • Alternatively — if you choose to calculate via “unloaded weight method” — any truck with an unloaded weight over 8,000 lbs or any tractor with unloaded weight over 4,000 lbs.  

  • Vehicles used to transport automotive fuel under certain circumstances require a different certificate (AFC) — see below.  

If your vehicle meets those thresholds — and you use it on New York public highways — you (or your carrier) must register for HUT, obtain a certificate of registration (C of R), affix the “HUT decal,” and file returns. 


 What “Operating in New York” Means — HUT Coverage

“HUT permit required” applies when the vehicle travels on public highways in New York State. This includes non-toll roads, and also may include toll roads depending on circumstances — but HUT is generally linked to “public highways,” not just private or off-road usage. 

If your vehicle only comes into New York very occasionally — e.g. just a one-time or occasional crossing — there is an alternative: you can use a “trip certificate of registration” (trip permit) instead of full HUT registration.  

  • The trip permit is available for occasional or limited use. 

  • It’s not available for vehicles transporting automotive fuel (see AFC rules) under some circumstances.  

  • There is a limit on how many trip certificates per year (not more than 10) under the trip-certificate option.  


 What You Get: Permit, Decal & Ongoing Filing Requirements

When a vehicle is subject to HUT and you register properly:

  • You receive a certificate of registration (C of R) and a decal for the vehicle.  

  • The decal must be securely and conspicuously affixed (for trucks/tractors: near the front license plate; for fuel-transport trailers under AFC: near rear license plate).  

  • You (or carrier) are then required to file regular HUT returns, even if no tax is owed, for every vehicle under C of R.  

  • How often you file depends on annual liability: quarterly, monthly or annually depending on total HUT owed. 

Failure to comply — e.g. operating heavy vehicles without a required HUT certificate/decal — can result in serious consequences: revocation of registration, fines, legal penalties.  


 Exceptions & Exemptions — When You Don’t Need HUT

Not all large vehicles are subject to HUT. Some vehicles are excluded or exempt under HUT law. 

Common categories include (but are not limited to):

  • Some buses, highway construction or maintenance vehicles. 

  • Emergency vehicles, farm vehicles, recreational vehicles, or other vehicles used exclusively for exempt activities.  

That means even if a vehicle is heavy, if it qualifies under one of the exempt categories (and is used in the defined exempt way), HUT registration may not be required. 


 Summary: Who Needs HUT — Quick Checklist

You need a HUT permit if:

  • Your vehicle is a truck/tractor/self-propelled vehicle; and

  • Its gross weight (or unloaded-weight under alternate method) exceeds HUT thresholds; and

  • You plan to operate on public New York State highways (with regular or repeated usage); and

  • The vehicle isn’t exempt under special categories (e.g. farm, emergency, construction, etc.)

If you only plan a rare or one-time entry into NY with such a vehicle, a trip certificate may suffice — but you cannot exceed the limit of trip permits per year, and some types (e.g. automotive-fuel transporters) may require full registration.