New York HUT: The Highway Use Tax, Decal to Return

Quick Answer

The New York Highway Use Tax (HUT) applies to trucks and tractors with a gross weight over 18,000 pounds (alone or in combination) operating on New York public highways — excluding toll-paid Thruway miles. Each vehicle needs a HUT certificate of registration and decal ($1.50, via OSCAR or Form TMT-1), and carriers file Form MT-903 quarterly by default (annual at $1,200 or less of yearly liability, monthly above $12,000). It is entirely separate from the federal Form 2290, which New York checks at registration for vehicles at 55,000 pounds or more.

New York’s Highway Use Tax reaches far lighter trucks than most carriers expect: the threshold is a gross weight over 18,000 pounds — not the federal 55,000 — so straight trucks that never think about Form 2290 can still owe HUT. The Department of Taxation and Finance administers it, with credentials issued through OSCAR.

Here is how the certificate, decal, mileage math, and filing calendar work.

Who owes it — and the Thruway carve-out

The tax applies to trucks and tractors with a gross weight, alone or in combination, of more than 18,000 pounds. (Carriers may instead elect the unloaded-weight method, which catches trucks over 8,000 pounds and tractors over 4,000 pounds unloaded.) The tax is based on miles traveled on New York State public highways — excluding toll-paid portions of the New York State Thruway, a carve-out that rewards keeping toll records straight.

Certain vehicles are excluded or exempt — buses, road construction vehicles, emergency and government vehicles, farm vehicles, household-goods and US-mail carriers among them — with the details in the state’s HUT bulletins.

The certificate and decal

Every subject vehicle needs a HUT certificate of registration and decal — $1.50 per vehicle — obtained through OSCAR, paper Form TMT-1, or an approved permit service. The decal mounts as near as possible to the front license plate on trucks and tractors. Automotive-fuel trucks carry a separate AFC certificate.

Occasional operators can skip the whole apparatus: a trip certificate of registration costs $25, lasts until midnight of the third day after issuance, and is limited to 10 per calendar year.

Enforcement is priced in the open: operating without the certificate or decal carries a civil fine of $500 to $2,000 for a first violation, and $1,000 to $3,500 for a repeat within three years.

Filing: MT-903 and the three cadences

Certificate holders must file Form MT-903 (or HUT Web File) even when no tax is due. Quarterly is the default, with returns due April 30, July 31, October 31, and January 31. Prior-year liability moves you between cadences: $1,200 or less (for a full year of HUT liability) earns annual filing; over $12,000 forces monthly filing.

On the first return of each calendar year you choose your computation method — gross weight or unloaded weight — and the choice binds every vehicle for the entire year. Per-mile rates are graduated by weight bracket in the MT-903 instructions, topping out at $0.0546 per laden mile for the heaviest bracket. Late filing costs 10% of the tax due plus 1% per additional month (capped at 30%).

HUT vs. the federal 2290

They share nothing but the phrase "use tax." HUT is a New York per-mile tax starting at 18,000 pounds, filed with the state up to twelve times a year. The federal Heavy Vehicle Use Tax is an annual IRS tax at 55,000 pounds or more — and New York’s DMV enforces it separately, requiring the IRS-stamped or e-file Schedule 1 as proof when registering a vehicle at that weight. A loaded tractor-trailer working New York owes both.

Frequently asked questions

What weight triggers the NY HUT?⌄
A gross weight over 18,000 pounds, alone or in combination — far below the federal 55,000-pound line. Under the optional unloaded-weight election, trucks over 8,000 pounds and tractors over 4,000 pounds unloaded are caught instead.
Do Thruway miles count for HUT?⌄
Toll-paid portions of the New York State Thruway are excluded from HUT mileage — the tax covers other New York public highways. Keep toll records so the excluded miles are documented at filing time.
How do I get a NY HUT permit?⌄
Apply through OSCAR (oscar.ny.gov — a USDOT number is required), by paper Form TMT-1, or through an approved permit service. The certificate of registration and decal cost $1.50 per vehicle, and the decal mounts near the front plate.
How often do I file NY HUT returns?⌄
Quarterly by default (April 30, July 31, October 31, January 31), on Form MT-903 or HUT Web File — even for zero-tax periods. Annual filing is available once a full year’s liability is $1,200 or less; liability over $12,000 reclassifies you as a monthly filer.

Related guides

More in Weight-Distance & Highway-Use Taxes

Official sources

Agency rules, fees and contacts can change — confirm current requirements with the agency before acting. This guide is general information for truckers, not tax or legal advice.

Need your stamped Schedule 1 for the paperwork above?

E-file Form 2290 with Send 2290 and download the IRS-watermarked Schedule 1 — typically within minutes of IRS acceptance.

E-File Form 2290