Most states fund highways through fuel taxes and registration fees. Four charge heavy trucks directly for the miles they run — and each built its own system, with its own threshold, credential, portal, and filing calendar. Cross into one without its credential and the fine arrives before the toll booth would have.
Here is the map, and the one rule that confuses new carriers most: none of these taxes has anything to do with your federal Form 2290.
The four systems at a glance
Same idea — pay per mile — four very different implementations:
- New York HUT — gross weight over 18,000 lbs; HUT certificate of registration plus a decal per vehicle ($1.50); filed quarterly by default (annual if liability is $1,200 or less, monthly over $12,000); registered through OSCAR. Toll-paid Thruway miles are excluded from the tax.
- Kentucky KYU — combined license weight over 59,999 lbs (60,000 and up); the KYU number is a free tax license; filed quarterly, and zero-mile returns are mandatory. The rate is a flat $0.0285 per mile.
- New Mexico WDT — declared gross weight over 26,000 lbs; an annual per-vehicle Weight Distance Tax Electronic Permit through the TAP portal; filed quarterly (due April 30, July 31, October 31, January 31). Rates are graduated by weight, with a reduced schedule for qualified one-way haulers.
- Oregon Weight-Mile Tax — combined gross weight over 26,000 lbs; enrollment through a CCD account on Oregon Trucking Online, with a bond or deposit for new accounts; filed monthly by default (quarterly on approval). Oregon heavy vehicles pay by the mile instead of at the pump.
These stack on the federal HVUT — they never replace it
The federal Heavy Vehicle Use Tax (Form 2290) applies to vehicles with a taxable gross weight of 55,000 pounds or more, is paid annually to the IRS for the July-through-June period, and produces the stamped Schedule 1 that states demand at registration. The state weight-distance taxes are separate: different thresholds (18,000, 26,000, or 60,000 pounds), different agencies, different filings.
A fully loaded 80,000-pound combination running from Albany to Portland through Louisville and Albuquerque owes all five: the federal HVUT once a year, plus per-mile filings in New York, Kentucky, New Mexico, and Oregon. Paying one never satisfies another — New Mexico even prints the reminder on its own WDT page, requiring the IRS-stamped 2290 at registration alongside the state permit.
Occasional trips have cheaper doors: New York sells a $25 three-day trip certificate (max 10 per year), Kentucky a $40 ten-day KYU permit, New Mexico collects trip tax at ports of entry, and Oregon sells $9-plus-tax temporary passes. Regular lanes through any of these states justify the real credential.
The enforcement patterns worth knowing
New York publishes its fine range for operating without the HUT credential: $500 to $2,000 for a first violation, rising to $1,000 to $3,500 for repeats within three years. Kentucky revokes KYU accounts for missed filings — including missed zero-mile filings — with a $500 revocation fee. Oregon adds a 10% late charge on tax filed after the due date and can pull a new account’s bond waiver. The common thread: these systems punish silence, not just underpayment, so file every period even when the truck sat.
Frequently asked questions
Which states have a weight-distance tax?⌄
Does paying Form 2290 cover the NY HUT or KYU?⌄
Do I need the credential if I only cross the state once?⌄
What happens if I skip a quarter with zero miles?⌄
Related guides
More in Weight-Distance & Highway-Use Taxes
Official sources
- NYS Tax — An introduction to Highway Use Tax (TB-HU-260)
- Kentucky KYTC — KYU weight-distance tax
- New Mexico MVD — Weight Distance Tax
- Oregon ODOT CCD — weight-mile tax enrollment
- IRS Trucking Tax Center (the federal 55,000-lb HVUT rule)
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.