The Highway Use Tax (HUT) is a tax imposed on motor carriers operating qualifying vehicles in New York. It's based on:
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Miles traveled on public highways in NY
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Weight of the vehicle (gross or unloaded weight, depending on the tax method)
Who Must Register for HUT?
You must register for HUT if you operate any of the following in New York:
| Vehicle Type | Taxable? |
|---|---|
| Truck, tractor, or other self-propelled vehicle with a gross weight over 18,000 lbs | ✅ Yes |
| Truck with an unloaded weight over 8,000 lbs | ✅ Yes |
| Tractor with an unloaded weight over 4,000 lbs | ✅ Yes |
| Buses or passenger vehicles | ❌ No |
| Towed trailers | ❌ No (But count toward gross weight when part of a combination) |