What You Should Record
For every trip into or through New York, maintain a daily record showing:
- Date of the trip
- Starting point and destination
- Number of round trips, when applicable
- Total New York miles
- Total miles outside New York
- Toll-paid New York State Thruway miles
- HUT Certificate of Registration number
- License plate number and jurisdiction
- VIN
- Owner's name, when operating a leased or interchanged vehicle.
If you're using the gross weight method, your records also need to distinguish New York miles traveled laden from miles traveled unladen.
Keep Supporting Mileage Records
New York accepts supporting records such as:
- Odometer or hubometer readings
- Fuel records
- Maps showing mileage between origin and destination
- Bills of lading
- Freight bills and invoices
- Dispatch sheets
- Driver daily logs or trip sheets
- Lease or interchange records
Electronic records are permitted as long as they contain enough information to support and verify the mileage reported on your HUT returns.
Don't Forget Thruway Miles
An important detail is that toll-paid portions of the New York State Thruway are not subject to HUT. However, you need documentation proving the qualifying Thruway travel, such as toll receipts, invoices, bridge tickets, vehicle logs, or fuel receipts.
Keep Records for at Least Four Years
HUT mileage records generally must be retained for at least four years from the due date of the applicable return or the date the return was filed, whichever is later. Records must be available for inspection by the Tax Department.
How Mileage Gets Reported
When filing your HUT return, you report the applicable taxable New York miles and total New York miles. The current NYS instructions specifically exclude toll-paid Thruway mileage from taxable mileage.
New York also requires you to choose either the gross weight method or unloaded weight method when filing your first return for the calendar year, and that method generally remains in effect for the rest of that calendar year.
Bottom line: The safest approach is to maintain a trip-by-trip mileage log for every HUT-registered truck, keep supporting documents, separate taxable New York miles from qualifying toll-paid Thruway miles, and maintain the records for the required retention period.