New York HUT Filing /


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.


Some of the states in the United States, namely four, charge their road tax along with the federal road tax, and one of them is New York. Though the state of New York does not charge highway tax from every commercial vehicle but the vehicles of certain categories, and they also do not charge tax on maneuvering on roads that they charge their toll tax on. The charged tax is primarily based on the mileage of your vehicle on their roads and the weight of your vehicle. This blog is dedicated to all the information one required regarding the New York Highway Use Tax and how Global Multi Services will be helpful to you to get your New York HUT permit.

Eligibility for New York HUT

The following vehicles are required to apply for New York Highway Use Tax:

Those vehicles have a gross vehicle weight of 18,000 lbs and more. Or if you are using the unloaded method to file your taxes, the trucks that weigh more than 8,000 pounds and trucks that weigh more than 4,000 pounds are required to register for New York Highway Use Tax.

And second, those semi-trailers, trucks, tractors that transport automotive fuel, are required to file for New York HUT along with an Automotive Fuel Carrier Certificate.

New York HUT Registration and Decals

For the registration of the New York Highway Use Tax, you first have to be eligible according to their eligibility criteria. Then you could apply either at their official site through New York HUT OSCAR, or you could ask such service-providing companies, like Global Multi Services, to do it on your behalf. Once you get registered at New York Highway Use Tax, you will be entitled to pay your Highway Use Tax quarterly. The New York HUT department will send you quarterly reports at the end of each quarter. Plus, the due date to file your New York Highway Use Tax is the last date of the month following the last month of the quarter.

Once you get your New York HUT permit, you will be given a New York HUT Decal which you have to place on your vehicle’s bumper, as close as possible to the Front Registration plate, or on the rear bumper close to the rear registration plate.

What if you don’t Comply

Those who don’t comply with the regulations of New York HUT and do not register for the New York Highway Use Tax are liable to a fine of $100 to $250 on their first conviction, and a fine of $250 to $500 or imprisonment of up to 10 days or both on second and subsequent conviction.

Why Global Multi Services

The Global Multi Services have experience of more than fifteen years in the field of trucking businesses and providing trucking services to other trucking companies. Filing for the New York HUT is a complex process and one mistake could cancel the whole registration process, so have to fill the form again from the beginning. The highly skilled experts at Global Multi Services register for your New York HUT permit and other trucking permits meticulously and efficiently, and we could file your New York Highway Use Tax.