The trucking industry is one of the highly regulated industries in the United States. Each state also has its permit and license. The regulations are given to maintain state roads and allow motor carriers operating in and across the states to stay in compliance. For example, motor carriers traveling on the public highways of New York State are required to obtain New York HUT. Excluding toll-paid portions of the New York State Thruway.
What is New York HUT?
This is a tax levied on commercial motor carriers operating across New York State Highways. The tax is calculated based on the weight and distance covered by motor carriers on New York public highways. Commercial vehicles subjected to New York HUT Permit must also keep records of the miles they travel each day in New York. The tax collected is contributed to the New York State’s Highway and Bridge Trust Fund to help maintain the state road infrastructure.
How To Apply For New York HUT
Qualified motor carriers should apply to the New York State Department of Taxation and Finance for a certificate of registration and decal. After approval, the decal must be affixed near the license plate of the motor carrier. The application can be done under the following categories.
HUT Certificate of Registration
This registration is for motor carriers and other private vehicles with a Gross Weight of 18,000 pounds and more.
Automotive Fuel Carrier (AFC) Certificate of Registration
This registration is for motor carriers transporting automotive fuel.
Temporary New York HUT Permits
This registration is for motor carriers that occasionally travel across New York. They have the option to purchase a trip certificate of registration that allows them to operate in New York without having to register, obtain a decal, or file HUT tax returns. Motor carriers are allowed to apply for the temporary permit ten times in a calendar year.
New York HUT Filing
New York HUT Filing can be processed in the following ways:
Gross Weight
This method is divided into two: the straight-line option and the heaviest weight option. The straight-line option allows motor carriers to compute their tax based on the taxable miles for each vehicle they operated during the period. The heaviest weight option allows the trucking company to record vehicles in their fleet on each line that match the same configuration of weight.
Unloaded Weight
The unloaded weight method is used during the reporting period for motor carriers with an unloaded weight of more than 8,000 pounds. It is also used for tractors with an unloaded weight of more than 4,000 pounds.
New York HUT Fines
New York State imposes the following penalties on motor carriers that stay in non-compliance with the state New York HUT Permits regulations.
- Motor carriers that fail to file their New York HUT return will be charged an additional 10% of the due tax. They are also charged 1% for each additional month.
- Motor carriers traveling across New York State without permits and decal are subject to a ticket and fine of up to $2,000 for the first offense.