The New York Highway Use Tax (HUT) is a state tax imposed on heavy commercial vehicles that operate on public highways in New York. It is designed to ensure that trucks causing greater wear and tear on state roads contribute fairly to highway maintenance and infrastructure funding.
Which Commercial Trucks Are Subject to NY HUT?
NY HUT applies to commercial vehicles that:
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Have a gross weight over 18,000 pounds, or
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Have an unladen weight over 8,000 pounds, or
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Are registered with a maximum gross weight over 18,000 pounds
Both New York–based and out-of-state carriers must comply if they operate qualifying vehicles in New York.
HUT Permit Requirements
Before operating in New York, qualifying carriers must:
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Obtain a NY HUT Certificate of Registration
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Carry a HUT decal or proof of registration in the vehicle
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File required HUT tax returns, even if no tax is due
Failure to have a valid HUT permit can result in roadside fines and vehicle delays.
How NY HUT Is Calculated
NY HUT is calculated based on:
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Vehicle weight
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Miles traveled in New York State
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Applicable HUT rate schedule
Only miles driven within New York are taxable. Rates increase as vehicle weight increases.
Filing and Reporting Requirements
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You mysr register at https://www.newyorktruckingonline.com/ and report your miles quarterely at your presonal cabinet.
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For occasional trips you must select Temporary HUT Permits option.
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Mileage records must be accurate and well-documented
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Returns must be filed on time, even if no miles were traveled
Electronic filing is encouraged by the New York Department of Taxation and Finance.
Penalties for Non-Compliance
Non-compliance can lead to:
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Fines and interest charges
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Suspension of HUT registration
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Out-of-service orders
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Increased enforcement scrutiny
Why NY HUT Compliance Matters
For commercial trucking companies, HUT compliance:
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Keeps vehicles legal on New York highways
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Prevents costly roadside violations
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Protects your company’s FMCSA and state compliance record
Key Takeaway
If your commercial truck meets New York’s weight thresholds and operates on NY highways, HUT registration and reporting are mandatory. Proper permitting, mileage tracking, and timely filing are essential to staying compliant and avoiding penalties.