Updated 2026-11-01
New York imposes a Highway Use Tax on motor vehicles above a gross weight threshold that operate on public highways in the state. The New York State Department of Taxation and Finance administers it. Carriers must hold a HUT certificate of registration, display a decal on each covered vehicle, and file returns.
This applies to out-of-state carriers running in New York as well as carriers based here. Check the Department of Taxation and Finance for the current weight threshold, rates and filing schedule; this guide only gives an overview.
How HUT differs from other trucking registrations
- IFTA handles fuel tax shared among member jurisdictions.
- IRP apportions registration fees based on miles in each jurisdiction.
- HUT is a separate New York tax based on miles traveled on New York highways and vehicle weight.
The Thruway also charges its own tolls, which are separate from HUT.
Why insurers care
HUT is a tax, not an insurance requirement. Still, underwriters often look at compliance records as a signal of how the operation is run. Keeping HUT, IFTA and IRP in order, along with driver files, makes an account easier to place.
Records to keep
Mileage logs by state and by highway, decal records for each unit, and copies of filed returns. If you run long Thruway distances, as many Upstate and Western New York and Hudson Valley carriers do, accurate mileage records also help when a reefer policy asks about radius.