State weight-distance and highway-use taxes for trucks

Checked against official sources · Last reviewed October 6, 2026

These five states charge trucks their own highway-use tax based on weight and the distance driven in the state: New York, Kentucky, New Mexico, Oregon and Connecticut. Each has its own weight threshold, registration and returns, separate from your IFTA fuel tax account. The thresholds don't line up, so check each state you run in. [1][2][3][4][5]

Comparison

Who has to register, where, and how often returns are due.

Sources: [1][2][3][4][5][6][7][8]

New York Highway Use Tax (HUT)

New York requires a HUT certificate of registration and decal for each truck, tractor or other self-propelled vehicle with a gross weight over 18,000 lbs. The certificate and decal cost $1.50 per vehicle. Carriers making only occasional trips can buy a $25 trip certificate instead.

The tax is miles driven on New York public highways times a per-mile rate set by the vehicle's weight and the reporting method you choose. Returns start out quarterly. More on the New York HUT page. [1][6][9][10]

Kentucky weight-distance tax (KYU)

Kentucky requires a KYU license for carriers on Kentucky roads with a combined license weight greater than 59,999 lbs. The rate is 2.85 cents per mile.

You apply online, after setting up a KYID account if it's your first time, and the KYU number is issued when you finish the online application. Returns are quarterly, and you must file zero miles for a quarter with no Kentucky travel to avoid a penalty, interest and a $500 revocation fee. More on the Kentucky KYU page. [2]

New Mexico weight-distance tax (WDT)

Most vehicles with a declared gross weight or gross vehicle weight over 26,000 lbs that use New Mexico highways are subject to the WDT. Carriers must register and apply each year for a New Mexico Weight Distance Tax Electronic Permit for each vehicle.

Returns are filed quarterly and the tax is paid to the New Mexico MVD. [3][7]

Oregon weight-mile tax

To operate trucks with a combined weight over 26,000 lbs in Oregon, a carrier needs an account with ODOT's Commerce and Compliance Division, unless it stays within the temporary-pass limits. ODOT also requires an account to haul for hire at 26,000 lbs or less.

Without an account, you buy a temporary pass before entering Oregon. It costs $9 plus weight-mile tax for each mile driven in the state and is valid for 10 days or through the miles purchased, with a limit of five per unit or 35 per account in a rolling 12 months.

Tax reports are monthly by default, due by the last day of the following month, and any monthly filer can apply on Form 9030 to file quarterly. Rates come from ODOT's weight tables (Form 9928), and some carriers may choose flat monthly fees instead. [5][8][11]

Connecticut Highway Use Fee

Connecticut's Highway Use Fee applies to a vehicle with a gross weight of 26,000 lbs or more that is in Federal Highway Administration vehicle Class 8 through 13. Both tests must be met. Carriers register for a Highway Use Fee permit with the Department of Revenue Services in myconneCT, and file and pay there too.

Rates run from 2.5 cents per mile for vehicles of 26,000 to 28,000 lbs up to 17.5 cents per mile for vehicles over 80,000 lbs. Returns are due the last day of the month after each quarter, including quarters with no Connecticut travel. [4]

Common questions