All interstate and intrastate commercial motor carriers traveling on public highways in New York are required to have a highway use tax (HUT) permit and decal for their vehicles, not to be confused with the Heavy Vehicle Use Tax (HVUT).
This is a license tax number if the carrier will be driving in the State of New York with a gross weight over 18,000 pounds.
There is an option to use an unloaded weight method which requires a certificate for any truck with an unloaded weight over 8,000 pounds and any tractor with an unloaded weight over 4,000 pounds.
Carriers subject to the NY HUT must keep records of the miles traveled each day in New York by each vehicle subject to the tax, which is determined by the weight of the commercial vehicle.
The NY Highway Use Tax (HUT) Certificates of Registration and decals expire December 31, 2021. Get ready now to make sure that you receive your decals in time to place them on your vehicles before January 1, 2022.
NY Fuel Haulers: AFC certificate of registration
An AFC certificate of registration is required for any commercial motor carrier transporting automotive fuel and having a gross weight over 18,000 pounds.
If the truck already has a HUT certificate of registration, that vehicle does not need a separate AFC certificate.
When the unloaded weight method is used, an AFC certificate of registration is required for any truck with an unloaded weight of more than 8,000 pounds.
Automotive fuel includes:
- diesel motor fuel (No. 1 diesel fuel, No. 2 diesel fuel, biodiesel, kerosene, fuel oil, or other middle distillate and also motor fuel suitable for operating a diesel engine); and
- motor fuel (gasoline, benzol, reformulated blend stock for oxygenate blending, conventional blend stock for oxygenate blending, E85, fuel-grade ethanol that meets the ASTM International active standards specification D4806 or D4814, or other product that is suitable for use in the operation of a motor vehicle engine).
Know the Highway Use Tax (HUT) States
If traveling in New York (NY), Kentucky (KY), Oregon (OR), and/or New Mexico (NM) you need to apply for individual HUT Permits before traveling in those states.
Each state refers to it in their own way, which you will see below, but in general they are all Highway Use Taxes.
Depending on the states you plan to transport in and through, you may need some additional authorities:
- State PUC or Certificate Numbers: These number allow you to haul product in certain states.
- KYU Number: This is a license tax number if the carrier will be driving in the State of Kentucky over 59,999 pounds or more. (The carrier will need to keep and file separate tax records on a quarterly basis.)
- NM HUT: New Mexico Weight Distance Tax ID Permit is required for any carrier 26,000 pounds or greater traveling highways in New Mexico. (The carrier will need to keep and file separate tax records on a quarterly basis.)
- Oregon Weight Receipt and Tax Identifier: Permanent or temporary paper credentials are needed for out-of-state-based truckers to operate in Oregon.
Why choose Compliance Navigation Specialists for your licensing and permitting needs?
Compliance Navigation Specialists has been licensing and permitting trucking companies for over 30 years. DOT licensing and permitting is where we started, so our team knows the nuances making everything easy and smooth for your company.
No matter what state you are in, your fleet size, or the complexity of your operation, we can assist with all DOT compliance and licensing needs, including:
- DOT medical services
- DOT audit services
- DOT safety rating upgrades
- IFTA fuel tax reporting
- Trucking Startups
- and more
Call one of our DOT Compliance Specialists at 888.260.9448 to discuss your options or you can request more information in the form below.