National reference
Weight-distance tax states
Only four states charge trucks a tax on miles driven: Kentucky, New Mexico, New York, and Oregon. Every other state and the District of Columbia levies none. Run through any of the four and you file a separate mileage return, but the programs stack differently: Kentucky, New Mexico, and New York collect theirs on top of fuel tax, while Oregon collects its Weight-Mile Tax in place of the diesel fuel tax other states levy through IFTA. Here is each program and how it is filed, cited to each agency.
By Evan Reid, Founder of Haul Handbook · Updated Aug 9, 2026
The four state programs
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 map splits cleanly: Kentucky, New Mexico, New York, and Oregon tax miles, the rest do not. Here is the full list, so you can confirm any base state or lane at a glance.
Scroll sideways to see every column.
How these taxes stack with the rest
A weight-distance tax never stands alone, though how it meets fuel tax depends on the state. 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. Either way the truck pays the annual UCR fee, and runs 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. To estimate what a specific route would owe in these four states, run your weight and miles through 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?
- Kentucky, New Mexico, New York, and Oregon levy a weight-distance tax on heavy trucks. The other 46 states and the District of Columbia do not; their trucking taxes come through fuel tax, registration fees, and UCR instead.
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?
- Yes. Each of the four programs registers the carrier on its own credential and return schedule. The state cards above list the credential, trigger, and filing details straight from each agency, with the agency page cited on each card.
Does a weight-distance tax replace IRP or UCR?
- No. Apportioned registration through IRP and the annual UCR fee still apply in all four states. Fuel tax is the one that differs: 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.
Sources
Primary statutes and official agency pages this guide relies on. Laws and fees change, so confirm against the current source before you act.
- Kentucky Weight Distance (KYU) · Kentucky Transportation Cabinet (drive.ky.gov)
- Weight Distance Tax · New Mexico Taxation and Revenue Department
- Highway use tax · New York State Department of Taxation and Finance
- CCD Tax Program (Weight-Mile Tax) · Oregon Department of Transportation, Commerce and Compliance Division
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.