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New York trucking

The New York Highway Use Tax (HUT)

New York is one of the few states that taxes trucks by weight and miles on top of fuel tax. Here is who owes it, the current rate table, and how registration and filing work, every fact sourced.

By Evan Reid, Founder of Haul Handbook · Updated Jul 19, 2026

The basics

Tax name
New York Highway Use Tax (HUT)
Credential required
Certificate of Registration (C of R) and HUT decal, obtained on Form TMT-1 through the OSCAR portal. A separate Automotive Fuel Carrier (AFC) certificate is required for vehicles transporting automotive fuel.
Filing frequency
Filing frequency is set by the carrier’s total HUT liability in the preceding calendar year: annual filing if the prior-year liability was $1,200 or less; quarterly filing if it was more than $1,200 but not more than $12,000; and monthly filing if it was more than $12,000. A return must be filed for every period even when no tax is due.
Statute
New York Tax Law Article 21 (Highway Use Tax).

Current rate table

Rendered straight from the rate store, so it updates atomically when the state publishes a change. Each cell links its official source.

New York Highway Use Tax (HUT) rate table.
New York Highway Use Tax (HUT) rate table.
Weight bracketRate
Gross weight method, regular rate, laden, 18,001 to 20,000 lbs$0.0084
Gross weight method, regular rate, laden, 20,001 to 22,000 lbs$0.0098
Gross weight method, regular rate, laden, 22,001 to 24,000 lbs$0.0112
Gross weight method, regular rate, laden, 24,001 to 26,000 lbs$0.0126
Gross weight method, regular rate, laden, 26,001 to 28,000 lbs$0.0133
Gross weight method, regular rate, laden, 28,001 to 30,000 lbs$0.0140
Gross weight method, regular rate, laden, 30,001 to 32,000 lbs$0.0147
Gross weight method, regular rate, laden, 32,001 to 34,000 lbs$0.0154
Gross weight method, regular rate, laden, 34,001 to 36,000 lbs$0.0161
Gross weight method, regular rate, laden, 36,001 to 38,000 lbs$0.0168
Gross weight method, regular rate, laden, 38,001 to 40,000 lbs$0.0175
Gross weight method, regular rate, laden, 40,001 to 42,000 lbs$0.0182
Gross weight method, regular rate, laden, 42,001 to 44,000 lbs$0.0196
Gross weight method, regular rate, laden, 44,001 to 46,000 lbs$0.0210
Gross weight method, regular rate, laden, 46,001 to 48,000 lbs$0.0224
Gross weight method, regular rate, laden, 48,001 to 50,000 lbs$0.0238
Gross weight method, regular rate, laden, 50,001 to 52,000 lbs$0.0252
Gross weight method, regular rate, laden, 52,001 to 54,000 lbs$0.0266
Gross weight method, regular rate, laden, 54,001 to 56,000 lbs$0.0280
Gross weight method, regular rate, laden, 56,001 to 58,000 lbs$0.0294
Gross weight method, regular rate, laden, 58,001 to 60,000 lbs$0.0308
Gross weight method, regular rate, laden, 60,001 to 62,000 lbs$0.0322
Gross weight method, regular rate, laden, 62,001 to 64,000 lbs$0.0336
Gross weight method, regular rate, laden, 64,001 to 66,000 lbs$0.0357
Gross weight method, regular rate, laden, 66,001 to 68,000 lbs$0.0378
Gross weight method, regular rate, laden, 68,001 to 70,000 lbs$0.0399
Gross weight method, regular rate, laden, 70,001 to 72,000 lbs$0.0420
Gross weight method, regular rate, laden, 72,001 to 74,000 lbs$0.0455
Gross weight method, regular rate, laden, 74,001 to 76,000 lbs$0.0490
Gross weight method, regular rate, laden, 76,001 to 78,000 lbs$0.0518
Gross weight method, regular rate, laden, 78,001 to 80,000 lbs$0.0546
Gross weight method, regular rate, laden, 80,001 lbs and over (per ton or fraction)$0.0028
Gross weight method, regular rate, unladen tractor with trailer, 7,001 to 8,500 lbs$0.0084
Gross weight method, regular rate, unladen tractor with trailer, 8,501 to 10,000 lbs$0.0098
Gross weight method, regular rate, unladen tractor with trailer, 10,001 to 12,000 lbs$0.0112
Gross weight method, regular rate, unladen tractor with trailer, 12,001 to 14,000 lbs$0.0126
Gross weight method, regular rate, unladen tractor with trailer, 14,001 to 16,000 lbs$0.0133
Gross weight method, regular rate, unladen tractor with trailer, 16,001 to 18,000 lbs$0.0140
Gross weight method, regular rate, unladen tractor with trailer, 18,001 lbs and over (per ton or fraction)$0.0007
Gross weight method, regular rate, unladen truck or tractor without trailer, 18,001 to 20,000 lbs$0.0084
Gross weight method, regular rate, unladen truck or tractor without trailer, 20,001 to 22,000 lbs$0.0098
Gross weight method, regular rate, unladen truck or tractor without trailer, 22,001 to 24,000 lbs$0.0112
Gross weight method, regular rate, unladen truck or tractor without trailer, 24,001 to 26,000 lbs$0.0126
Gross weight method, regular rate, unladen truck or tractor without trailer, 26,001 to 28,000 lbs$0.0133
Gross weight method, regular rate, unladen truck or tractor without trailer, 28,001 to 30,000 lbs$0.0140
Gross weight method, regular rate, unladen truck or tractor without trailer, 30,001 lbs and over (per ton or fraction)$0.0007
Unloaded weight method, regular rate, truck, 8,001 to 9,000 lbs$0.0056
Unloaded weight method, regular rate, truck, 9,001 to 10,000 lbs$0.0070
Unloaded weight method, regular rate, truck, 10,001 to 11,000 lbs$0.0098
Unloaded weight method, regular rate, truck, 11,001 to 12,000 lbs$0.0112
Unloaded weight method, regular rate, truck, 12,001 to 13,000 lbs$0.0126
Unloaded weight method, regular rate, truck, 13,001 to 14,000 lbs$0.0140
Unloaded weight method, regular rate, truck, 14,001 to 15,000 lbs$0.0154
Unloaded weight method, regular rate, truck, 15,001 to 17,500 lbs$0.0168
Unloaded weight method, regular rate, truck, 17,501 to 20,000 lbs$0.0196
Unloaded weight method, regular rate, truck, 20,001 to 22,500 lbs$0.0252
Unloaded weight method, regular rate, truck, 22,501 to 25,000 lbs$0.0308
Unloaded weight method, regular rate, truck, 25,001 lbs and over$0.0378
Unloaded weight method, regular rate, tractor, 4,001 to 5,500 lbs$0.0084
Unloaded weight method, regular rate, tractor, 5,501 to 7,000 lbs$0.0140
Unloaded weight method, regular rate, tractor, 7,001 to 8,500 lbs$0.0196
Unloaded weight method, regular rate, tractor, 8,501 to 10,000 lbs$0.0252
Unloaded weight method, regular rate, tractor, 10,001 to 12,000 lbs$0.0350
Unloaded weight method, regular rate, tractor, 12,001 lbs and over$0.0462
Gross weight method, reduced rate, laden, 18,001 to 20,000 lbs$0.0060
Gross weight method, reduced rate, laden, 20,001 to 22,000 lbs$0.0070
Gross weight method, reduced rate, laden, 22,001 to 24,000 lbs$0.0080
Gross weight method, reduced rate, laden, 24,001 to 26,000 lbs$0.0090
Gross weight method, reduced rate, laden, 26,001 to 28,000 lbs$0.0095
Gross weight method, reduced rate, laden, 28,001 to 30,000 lbs$0.0100
Gross weight method, reduced rate, laden, 30,001 to 32,000 lbs$0.0105
Gross weight method, reduced rate, laden, 32,001 to 34,000 lbs$0.0110
Gross weight method, reduced rate, laden, 34,001 to 36,000 lbs$0.0115
Gross weight method, reduced rate, laden, 36,001 to 38,000 lbs$0.0120
Gross weight method, reduced rate, laden, 38,001 to 40,000 lbs$0.0125
Gross weight method, reduced rate, laden, 40,001 to 42,000 lbs$0.0130
Gross weight method, reduced rate, laden, 42,001 to 44,000 lbs$0.0140
Gross weight method, reduced rate, laden, 44,001 to 46,000 lbs$0.0150
Gross weight method, reduced rate, laden, 46,001 to 48,000 lbs$0.0160
Gross weight method, reduced rate, laden, 48,001 to 50,000 lbs$0.0170
Gross weight method, reduced rate, laden, 50,001 to 52,000 lbs$0.0180
Gross weight method, reduced rate, laden, 52,001 to 54,000 lbs$0.0190
Gross weight method, reduced rate, laden, 54,001 to 56,000 lbs$0.0200
Gross weight method, reduced rate, laden, 56,001 to 58,000 lbs$0.0210
Gross weight method, reduced rate, laden, 58,001 to 60,000 lbs$0.0220
Gross weight method, reduced rate, laden, 60,001 to 62,000 lbs$0.0230
Gross weight method, reduced rate, laden, 62,001 to 64,000 lbs$0.0240
Gross weight method, reduced rate, laden, 64,001 to 66,000 lbs$0.0255
Gross weight method, reduced rate, laden, 66,001 to 68,000 lbs$0.0270
Gross weight method, reduced rate, laden, 68,001 to 70,000 lbs$0.0285
Gross weight method, reduced rate, laden, 70,001 to 72,000 lbs$0.0300
Gross weight method, reduced rate, laden, 72,001 to 74,000 lbs$0.0325
Gross weight method, reduced rate, laden, 74,001 to 76,000 lbs$0.0350
Gross weight method, reduced rate, laden, 76,001 to 78,000 lbs$0.0370
Gross weight method, reduced rate, laden, 78,001 to 80,000 lbs$0.0390
Gross weight method, reduced rate, laden, 80,001 lbs and over (per ton or fraction)$0.0020
Gross weight method, reduced rate, unladen tractor with trailer, 7,001 to 8,500 lbs$0.0060
Gross weight method, reduced rate, unladen tractor with trailer, 8,501 to 10,000 lbs$0.0070
Gross weight method, reduced rate, unladen tractor with trailer, 10,001 to 12,000 lbs$0.0080
Gross weight method, reduced rate, unladen tractor with trailer, 12,001 to 14,000 lbs$0.0090
Gross weight method, reduced rate, unladen tractor with trailer, 14,001 to 16,000 lbs$0.0095
Gross weight method, reduced rate, unladen tractor with trailer, 16,001 to 18,000 lbs$0.0100
Gross weight method, reduced rate, unladen tractor with trailer, 18,001 lbs and over (per ton or fraction)$0.0005
Gross weight method, reduced rate, unladen truck or tractor without trailer, 18,001 to 20,000 lbs$0.0060
Gross weight method, reduced rate, unladen truck or tractor without trailer, 20,001 to 22,000 lbs$0.0070
Gross weight method, reduced rate, unladen truck or tractor without trailer, 22,001 to 24,000 lbs$0.0080
Gross weight method, reduced rate, unladen truck or tractor without trailer, 24,001 to 26,000 lbs$0.0090
Gross weight method, reduced rate, unladen truck or tractor without trailer, 26,001 to 28,000 lbs$0.0095
Gross weight method, reduced rate, unladen truck or tractor without trailer, 28,001 to 30,000 lbs$0.0100
Gross weight method, reduced rate, unladen truck or tractor without trailer, 30,001 lbs and over (per ton or fraction)$0.0005
Unloaded weight method, reduced rate, truck, 8,001 to 9,000 lbs$0.0040
Unloaded weight method, reduced rate, truck, 9,001 to 10,000 lbs$0.0050
Unloaded weight method, reduced rate, truck, 10,001 to 11,000 lbs$0.0070
Unloaded weight method, reduced rate, truck, 11,001 to 12,000 lbs$0.0080
Unloaded weight method, reduced rate, truck, 12,001 to 13,000 lbs$0.0090
Unloaded weight method, reduced rate, truck, 13,001 to 14,000 lbs$0.0100
Unloaded weight method, reduced rate, truck, 14,001 to 15,000 lbs$0.0110
Unloaded weight method, reduced rate, truck, 15,001 to 17,500 lbs$0.0120
Unloaded weight method, reduced rate, truck, 17,501 to 20,000 lbs$0.0140
Unloaded weight method, reduced rate, truck, 20,001 to 22,500 lbs$0.0180
Unloaded weight method, reduced rate, truck, 22,501 to 25,000 lbs$0.0220
Unloaded weight method, reduced rate, truck, 25,001 lbs and over$0.0270
Unloaded weight method, reduced rate, tractor, 4,001 to 5,500 lbs$0.0060
Unloaded weight method, reduced rate, tractor, 5,501 to 7,000 lbs$0.0100
Unloaded weight method, reduced rate, tractor, 7,001 to 8,500 lbs$0.0140
Unloaded weight method, reduced rate, tractor, 8,501 to 10,000 lbs$0.0180
Unloaded weight method, reduced rate, tractor, 10,001 to 12,000 lbs$0.0250
Unloaded weight method, reduced rate, tractor, 12,001 lbs and over$0.0330

Scroll sideways to see every column.

Estimate a period's liability with the weight-distance tax calculator, or compare the levying states on the national weight-distance table.

Where it fits in the New York stack

The weight-distance account sits alongside IRP apportioned plates and the IFTA license; interstate carriers based in New York typically hold all three. The full launch order is in start a trucking company in New York.

Frequently asked questions

Who owes the New York weight-distance tax?

Carriers running vehicles over the state's weight threshold on New York public highways owe the tax on the miles those vehicles run there. The tables on this page carry the thresholds and the current rates, each with the official source.

Is this the same as IFTA?

No. IFTA settles fuel tax across jurisdictions; a weight-distance tax charges for road use by weight and miles, on top of fuel tax. Only a handful of states levy one, and New York is one of them.

Do I need a separate account or permit for it?

Yes, the tax has its own registration and credential, separate from your plates and IFTA license. The registration section on this page covers how New York issues it, with the official source linked.

Where do the rates on this page come from?

Straight from the state's published rate schedule, stored once in our rate store and rendered from there, so a rate change updates this page and the calculator together. Each rate cell links the official source.

Haul Handbook publishes educational information about trucking registration and compliance requirements. This is not legal, financial, or tax advice. Rules, fees, and deadlines change; confirm with the agency before you file or pay.