New York Highway Use Tax (HUT) Permit, Who Needs It and How to Get One

What is HUT?

The HUT is a tax imposed by the New York State Department of Taxation and Finance on motor carriers operating certain motor vehicles on New York public highways (excluding toll-paid portions of the New York State Thruway).  
It is not simply a permit—it’s based on mileage and weight of vehicles, and you must register, display dec­als, and file tax returns.  

 Who Needs a HUT Registration?

You must register and get HUT credentials if you operate (in New York public highways) a vehicle meeting the following criteria:

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

• Alternatively, if you elect to use the “unloaded weight” method, then any truck with an unloaded weight over 8,000 pounds or any tractor with an unloaded weight over 4,000 pounds must register.  

• If the vehicle is a truck/trailer/semi-trailer (or attached device) transporting automotive fuel, and meets the weight thresholds, then you may need the separate AFC (Automotive Fuel Carrier) certificate.  

Important:

• The law covers both interstate and intrastate carriers operating in New York.  

• Certain vehicles are excluded or exempt (for example, agricultural use, certain construction vehicles, etc.).  

• If you only “occasionally” operate a vehicle in New York, there is a trip certificate alternative (see below).  

 How to Get the HUT Registration (and Decal)

Steps to apply:

1. Establish an account:
    Go to www.newyorktruckingonline.com

2. Complete the application:

3. Pay the fee:
    

4. Receive decal(s):
   Once approved, you will receive a decal that must be affixed to each vehicle enrolled under the HUT program.  

5. Ongoing obligations:

   • Choose your tax method (gross weight or unloaded weight) for the year. You must stick with that method for all vehicles for that year.  

   • Track and record daily miles traveled in New York by each registered vehicle. 

   • File HUT returns: typically quarterly, unless your liability triggers monthly or annual status.  

 Key Compliance Points & Deadlines

• Filing frequency:

  • If your annual HUT liability is $1,200 or less, you may file annually.  

  • If above $1,200 up to $12,000, you file quarterly. 

  • If above $12,000, you may be required to file monthly.  

• Due dates for quarterly filing:

  • Q1 (Jan–Mar): due April 30

  • Q2 (Apr–Jun): due July 31

  • Q3 (Jul–Sep): due October 31

  • Q4 (Oct–Dec): due January 31 of the following year  

• Record keeping: Maintain daily mileage logs by vehicle for at least 4 years. 

 Penalties & Risks of Non-Compliance

Failure to comply with HUT rules can lead to serious consequences:

• Suspension or revocation of your certificate of registration. 

• Denial of ability to operate motor vehicles in NY state.  

• Criminal fines, imprisonment in extreme cases.  

• If you purchase a used vehicle that previously had HUT liability and the previous carrier failed to register or file, you may face issues (Buyer Beware law). 

 Trip Certificates (Short-Term Operations)

If you only occasionally use a vehicle in New York and don’t want full registration + decal + recurring filings, you may use a “trip certificate of registration”.  
Key points:

• Limited use only.

• Not available for vehicles transporting automotive fuel (AFC situations). 

• Check how many you’re allowed per year (some limit applies).  

 Summary Table