National reference
Weight-distance tax states
Compare the recorded truck mileage taxes and fees for Connecticut, Kentucky, New Mexico, New York, and Oregon. Each program card links to the agency requirements. A state without a program in this reference is not a finding that no mileage charge applies; check each state on your route before filing.
By Haul Handbook editorial team· Updated Oct 6, 2026
The recorded state programs
Connecticut: Connecticut Highway Use Fee
- Applies to
- Gross weight of 26,000 lb or more and FHWA vehicle Classes 8 through 13
- Credential
- Highway Use Fee Permit
- Filing
- Quarterly; return and payment due on the last day of the month following the quarter
- How it works
- Registered carriers must file each quarterly return even when they have no eligible Connecticut miles.
- Statute
- Conn. Gen. Stat. 12-493a (2021 Conn. Pub. Acts 177, Section 1; amended by 2023 Conn. Pub. Acts 204, Section 366)
New Mexico: Weight Distance Tax (WDT)
- Applies to
- Declared gross vehicle weight over 26,000 lb
- Filing
- Quarterly returns due April 30, July 31, October 31, January 31; annual weight distance tax electronic permit required for each vehicle
- Statute
- NMSA 1978, Section 7-15A-3
New York: Highway Use Tax (HUT)
- How it works
- Mileage-based tax administered by the NYS Department of Taxation and Finance; HUT certificate of registration required for vehicles over 18,000 lb gross weight (lower thresholds under the unloaded-weight method). Excludes toll-paid portions of the NYS Thruway.
Oregon: Oregon Weight-Mile Tax
- Applies to
- Vehicles operating over 26,000 lb combined weight in Oregon
- Credential
- ODOT CCD account with Weight-Mile Tax Program enrollment (or a prepaid temporary pass)
- Filing
- Monthly by default, reported through Oregon Trucking Online; carriers with 12 months of clean filing history may apply to report quarterly
- How it works
- Administered by ODOT CCD; applies to vehicles operating over 26,000 lbs combined weight in Oregon (manual: 'Vehicles operating over 26,000 pounds are subject to weight-mile tax when operating in Oregon'), reported through Oregon Trucking Online. Non-divisible loads over 98,000 lbs pay the Road Use Assessment Fee (RUAF) instead. Effective July 1, 2027, the weight-mile tax structure will be simplified under House Bill 3991.
- Statute
- ORS 825.474 (motor carrier tax for use of highways); ORS 818.225 (RUAF)
Each program publishes its own per-mile rate table, and the rates move on their own schedules. Pull the current figures from the agency page cited on each card before you budget a lane.
Every state compared
The table records programs for Connecticut, Kentucky, New Mexico, New York, and Oregon. “Not recorded” means this reference has no program entry for that state; it does not establish that the state has no mileage tax or fee.
Scroll sideways to see every column.
How these taxes stack with the rest
Check each tax and registration requirement for your operation. In Kentucky, New Mexico, and New York the same truck still reports quarterly fuel tax through the IFTA rate matrix; in Oregon the Weight-Mile Tax takes the place of the diesel fuel tax for heavy trucks, so those Oregon miles do not add diesel tax to the return. Check whether you also need the annual UCR fee, or apportioned plates covered in our IRP registration comparison. Oversize loads in these states need their own permits too; see oversize permit costs by state. Setting up from scratch? Start with how to get your own authority. For the program schedules currently loaded in the tool, enter your weight and miles in the weight-distance tax calculator.
State-by-state filing walkthroughs
Each program state files differently. These walkthroughs cover enrollment, the mileage return, and payment, step by step, against the sourced rate tables above.
Frequently asked questions
Which states have a weight-distance tax?
- Connecticut, Kentucky, New Mexico, New York, and Oregon have mileage tax or fee programs recorded here. Check the agency requirements for every state on your route; an unlisted program does not prove that no mileage charge applies.
Is a weight-distance tax the same as IFTA?
- No. IFTA settles per-gallon fuel tax between member states through one quarterly return, while a weight-distance tax is a separate mileage-based tax the state collects itself. A truck that triggers both files both, and Oregon collects its Weight-Mile Tax in place of a per-gallon fuel tax on heavy trucks.
Do I need a separate account for each weight-distance state?
- Each listed program has its own registration and filing requirements. The state cards list the credential, eligibility, and filing details from the cited agency instructions.
Does a weight-distance tax replace IRP or UCR?
- Check whether IRP and UCR apply to your operation separately from any mileage charge. Kentucky, New Mexico, and New York collect their weight-distance taxes in addition to fuel tax, while Oregon collects its Weight-Mile Tax in place of a per-gallon fuel tax on the heavy trucks it covers.