Highway Use Tax (HUT)

Description

HIGHWAY USE TAX (HUT)

There are a few states that either do not participate in IFTA or have additional highway use fees and mileage filings. These unique states are KY, NM, NY, OR, and CT (as of Jan 1, 2023).

WHO NEEDS TO REGISTER AND FILE MILEAGE REPORTS?

If you ever plan to travel through these five states (KY, NM, NY, OR, and CT), you must have an account and file your mileage.

There are unique rules, exemptions, registration requirements for each of these states.  Our team of Compliance Specialists help you get licensed quickly and accurately.

This payment form will have one of our licensing specialists start the registration process and will follow up with you on more details.

ARE YOU REQUIRED?

You are if you travel through any of these 5 states under the below circumstances.

CONNECTICUT
Any person that operates, or causes to be operated, on any highway in this state in any eligible motor vehicle must register for a Highway Use Fee Permit. However, motor vehicles carrying or transporting milk or dairy product to or from a dairy farm that holds a license to ship milk are EXEMPT from this fee. An “eligible motor vehicle” has a gross weight of 26,000 pounds or more and carries a Class 8 to Class 13, inclusive, under the Federal Highway Administration vehicle classification system must register for a Highway Use Fee Permit.

Note: It is ONLY for combination vehicles, there MUST be more than 1 unit to be categorized for class 8-13. If you are driving bobtail in the state, make sure these miles are calculated so you do not have to include it in the filings later.

KENTUCKY
The KYU number is a tax license issued for the Kentucky Weight Distance Tax. It is calculated based on the number of miles your vehicle travels through Kentucky. If you operate a vehicle with a licensed weight greater than 59,999 pounds through Kentucky, you must obtain a temporary KYU permit or file the Kentucky Weight Distance Tax.

Note: KYU mandates that carriers file for each quarter regardless of whether they have traveled to Kentucky for that period.

NEW MEXICO
New Mexico Weight Distance Tax Permit is a requirement from owners, operators, and registrants, of interstate and intrastate commercial vehicles. Regardless of having an IFTA license, owners must declare their vehicle if a gross weight or gross vehicle weight is 26,000 pounds or greater and file a New Mexico weight distance tax return on a quarterly basis. Lastly, you are also required to renew your permit annually.

NEW YORK
New York imposes a Highway Use Tax (HUT) on any motor carrier using New York highways with a gross vehicle weight over 18,000 pounds. These carriers are required to register and obtain a New York HUT certificate and decal. If you plan on only traveling through New York occasionally, you can get a trip certificate of registration for a $25 fee. This trip permit allows you to operate in New York State for three days after the date it was issued. The permit will expire on midnight of the third day. Talk to one of our licensing specialists about temporary permits.

OREGON
All commercial carriers with a gross vehicle weight of 26,001 lbs or greater must obtain a temporary or annual permit to travel into or through Oregon. Unlike the rest of the US or Canada, Oregon does NOT belong to the International Fuel Tax Agreement (IFTA). Temporary trip permits must be obtained PRIOR to operation. Motor carriers need this permit if:

• gross vehicle weight is over 26,000 pounds and\or has 3 axles
• vehicle(s) does not have registration (expired or no plates)
• Oregon does not appear on the registration cab card

IMPORTANT: Heavy fines are imposed on carriers entering Oregon without the proper credentials!