New York Highway Use Tax (HUT) Permits for Commercial Carriers

Dec. 7, 2025, 8:20 p.m.
The New York Highway Use Tax (HUT) is a state tax imposed on certain commercial vehicles that operate on New York public highways. If your truck travels in NY—even once—you may be required to obtain a HUT Certificate of Registration and pay highway use tax on the miles driven. This requirement is separate from IRP, IFTA, and other permits. It applies to both New York-based and out-of-state carriers.
New York Highway Use Tax Permits

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

The HUT is a tax on distance traveled in New York State by qualifying motor vehicles.
It helps fund the maintenance of New York highways that carry heavy truck traffic.

Carriers must:

  • Register the vehicle for a HUT Certificate

  • Display HUT decals (if required for the category)

  • Track taxable miles traveled in NY

  • File tax returns and pay the HUT on schedule

2. Who Is Required to Obtain a HUT Permit?

You must register for HUT if you operate:

  • A commercial truck, tractor, or other motor vehicle

  • Over 18,000 pounds (gross weight or unloaded weight standard depending on vehicle type)

  • On New York State public highways

This includes:

  • Interstate carriers entering NY only occasionally

  • Local New York carriers

  • For-hire and private carriers

  • Rental, leased, and substituted vehicles

Even one trip into NY can trigger the requirement.

3. Exemptions From HUT

Some vehicles are exempt and do NOT need a HUT permit, including:

  • Passenger vehicles

  • Buses

  • Vehicles under 18,000 lbs

  • Certain farm vehicles

  • Highway construction/maintenance vehicles

  • Authorized emergency vehicles

  • New York State government vehicles

  • Special-use vehicles (e.g., well drillers, specific equipment types)

Some exemptions must be registered for an exempt certificate, depending on the vehicle type.

4. HUT Certificate of Registration Types

New York offers two main types:

A. HUT Certificate of Registration

Standard permit for most taxable commercial vehicles.

B. Automotive Fuel Carrier (AFC) Certificate

For vehicles transporting automotive fuel; subject to special requirements.

Carriers receive:

  • A Certificate of Registration for each vehicle

  • A decal (for certain certificate classes) that must be displayed on the vehicle

5. How to Register for a HUT Permit

Registration is completed through the New York Department of Taxation and Finance:

  1. Create an  account at https://www.newyorktruckingonline.com/

  2. Complete the HUT registration application

  3. Pay applicable fees and taxes

  4. Download and print your certificate and decals

  5. Maintain vehicle and mileage records

Permits must be renewed during HUT renewal cycles (typically every 3 years).

6. Temporary NY HUT Permits

Carriers that operate in New York infrequently can obtain a:

Trip Certificate of Registration

A temporary, one-time HUT permit valid for a single vehicle and a single trip.

Use this when:

  • Running one-time loads

  • Testing a lane

  • Using rental or substitute equipment

  • Avoiding permanent HUT enrollment

Temporary permits must be obtained before entering New York.

7. HUT Filing & Reporting Requirements

Carriers with HUT certificates must file:

Quarterly Returns

Standard reporting period for most carriers.

Annual Reconciliation

Some carriers may file annually depending on classification.

Returns include:

  • NY miles traveled

  • Vehicle weight class

  • Tax rate (unloaded or gross weight basis)

  • Total tax due

Failure to file can result in penalties—even if you traveled zero miles.

8. Mileage & Recordkeeping Requirements

New York requires carriers to keep detailed trip records, including:

  • Trip origin and destination

  • Route used in NY

  • Miles traveled per trip

  • Vehicle unit numbers

  • Dates and times of operation

  • Drivers and dispatch notes

Records must be kept for at least 3 years.

9. Penalties for Non-Compliance

New York aggressively enforces HUT requirements. Penalties can include:

  • Fines for failure to register

  • Penalties for missing decals

  • Out-of-service orders or roadside detainment

  • Back taxes on estimated miles

  • Interest on unpaid tax

  • Penalties for missing or late filings

  • Criminal penalties for repeated violations

New York SUMMONS issues at tolls, weigh stations, and roadside stops are common.

10. Best Practices for Carriers Operating in New York

  • Register vehicles before entering NY

  • Use telematics or ELD data for accurate mileage tracking

  • Maintain a separate NY mile log if using manual methods

  • Keep HUT certificates and decals accessible in the cab

  • File returns on time—even with zero miles

  • Audit mileage quarterly to catch discrepancies early

  • Train dispatchers to recognize vehicles that require trip certificates