New York Highway Use Tax (HUT): who needs it, cost, filing and rates
Checked against official sources · Last reviewed October 6, 2026
New York's Department of Taxation and Finance administers the HUT. [1]
New York's Highway Use Tax (HUT) is a per-mile tax on trucks driving on New York public highways. You need a HUT certificate of registration and decal for each truck or tractor with a gross weight over 18,000 lbs. [1]
On this page
Who needs a HUT certificate
A HUT certificate of registration is required for any truck, tractor or other self-propelled vehicle with a gross weight over 18,000 lbs.
Carriers that choose the unloaded-weight reporting method instead register trucks over 8,000 lbs and tractors over 4,000 lbs unloaded weight. [1]
How to register and what it costs
The HUT is run by the New York State Department of Taxation and Finance. To set up your account and request credentials, file Form TMT-39, the new account application. To get your HUT credentials online, use OSCAR (One Stop Credentialing and Registration); Form TMT-1 is the application for HUT certificates of registration and decals.
The certificate of registration costs $1.50 per vehicle. The fee includes both a certificate of registration and a decal for each vehicle. [1][2]
Trip certificate for occasional trips
If you only come into New York now and then, you can buy a HUT trip certificate for $25 instead of registering, getting decals and filing returns. It expires at midnight of the third day after it is issued. [3]
How often you file
New registrants file a HUT return and pay the tax quarterly, starting with the calendar quarter in which they began operating in New York, unless the Tax Department tells them otherwise.
After a full year, the Tax Department moves carriers with more than $12,000 of HUT a year to monthly filing, and those with $1,200 or less (if subject to HUT for the whole year) to annual filing. A return is due even if no tax is owed. [4]
How the tax is figured
The tax is based on miles driven on New York public highways, not counting toll-paid New York State Thruway miles, times a per-mile rate set by the vehicle's weight and the reporting method you choose (gross weight or unloaded weight). You need daily mileage records.
Sample rates for laden miles under the gross-weight method, from the Form MT-903-I instructions:
| Gross weight | Rate per mile |
|---|---|
| 18,001 to 20,000 lbs | $0.0084 |
| 24,001 to 26,000 lbs | $0.0126 |
| 78,001 to 80,000 lbs | $0.0546 |
Common questions
What weight requires a New York HUT?
A gross weight over 18,000 lbs, for any truck, tractor or other self-propelled vehicle. [1]
How much is a NY HUT decal?
$1.50 per vehicle, which covers both the certificate of registration and the decal. [2]
Can I just get a trip permit for New York?
Yes. A HUT trip certificate costs $25 and replaces registering, decals and returns for an occasional trip. It expires at midnight of the third day after issue. [3]
Is NY HUT part of IFTA?
No. It is a separate New York tax with its own account at the Department of Taxation and Finance, its own decals and its own returns. See state weight-distance taxes for the other states with similar taxes. [1][4]
Sources (5)
- NY Department of Taxation and Finance - Highway use tax (accessed Oct 6, 2026)
- NY DTF Tax Bulletin TB-HU-115 - Certificate of Registration (accessed Oct 6, 2026)
- NY DTF Tax Bulletin TB-HU-116 - Certificate of Registration, Trip Certificate (accessed Oct 6, 2026)
- NY DTF Tax Bulletin TB-HU-260 - Filing Requirements for Highway Use Tax (accessed Oct 6, 2026)
- NY DTF Form MT-903-I - Instructions for Highway Use Tax Return (rate tables) (accessed Oct 6, 2026)