How Does the New York HUT Permit Work for Trucking Companies?

May 28, 2026, 5:46 p.m.
The New York Highway Use Tax (HUT) is a mileage-based tax that applies to heavy commercial vehicles operating on New York public highways. Trucking companies must register for HUT, obtain decals and certificates, track New York mileage, and file periodic tax returns to remain compliant.

Which Vehicles Need a New York HUT Permit?

HUT applies to:

  • Trucks
  • Tractors
  • Truck-trailer combinations
  • Heavy commercial vehicles

Registration isequired for vehicles:

  • Over 18,000 pounds gross weight
  • Unloaded-weight  over 8,000 pounds

This includes:

  • Owner-operators
  • Fleets
  • Out-of-state carriers entering New York

How HUT Is Calculated

New York calculates HUT primarily using:

  • Vehicle weight class
  • Taxable miles traveled in New York

Simplified formula:

HUT Tax=Rate×New York Miles\text{HUT Tax} = \text{Rate} \times \text{New York Miles}HUT Tax=Rate×New York Miles

Heavier vehicles generally pay higher tax rates.

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