New York Highway Use Tax (NYHUT)

$250

In order to save yourself the time and effort, FCCR will file on your behalf. Our experts are familiar with the New York Highway Use Tax process. Our team eliminates the possibility of any mistakes during the filing process. We take care of every detail so you can focus on taking care of business.

Please note: Please call us (877-659-9442) if you need New York Highway Use Tax for more than 1 vehicle.

New York Highway Use Tax Overview

The New York highway use tax (NYHUT) is imposed on motor carriers operating certain motor vehicles on New York State public highways. A HUT certificate of registration is required for any truck, tractor, or other self-propelled vehicle with a gross weight in excess of 18,000 pounds. The tax is based on mileage traveled at a rate determined by the weight of the motor vehicle.

In order to receive a NYHUT, you must first obtain a certification of registration and decal for every vehicle in your fleet.

There are two different registration types:

  • Any truck, tractor, or another self-propelled vehicle with a gross weight of over 18,000 pounds is required to have a HUT certification of registration. If you elect to the unloaded weight method to file your returns then certification is required for any an unloaded weight of over 8,000 pounds and any tractor with an unloaded weight over 4,000 pounds.
  • An automotive fuel carrier (AFC) certificate of registration is required for any truck, trailer, or semi-trailer, or other attached device transporting automotive fuel. They must adhere to their proper use.

Other vehicles may be exempt from the HUT registration requirements if used exclusively for an exempt activity.

 

NYHUT Returns and Filing Requirements

It is required to file for a highway use tax return even if no quarterly tax is due. This includes any other person that will pay any tax due to operated vehicles under the certificate of registration. Your tax is determined by miles traveled for New York State public highways, and the weight of the motor vehicle. You must choose between the gross weight method or the unloaded weight method to compute your taxes.

Once you select the method, you:

  • Must use the same method to compute your tax for each return filed during the year, and must use the same method for all vehicles
  • Cannot change the selected method until the following year

 

Once I have the NYHUT In Place, What Do I Need To Do?

To keep your certificate in good standing, once you have the NYHUT account issued you will need to file your HUT quarterly reports in a timely manner. The quarterly reports will be mailed to you by the state at the end of each quarter. The quarterly reports are due the last day of the month following the end of the quarter.