Highway Use Tax Web File
Highway Use Tax Web File is the easiest and fastest way to file a highway use tax return and make a payment. You’ll receive an electronic confirmation number with the date and time you Web filed your return. You can also file now and schedule your electronic payment for a date no later than the return’s due date.
To get started, create an Online Services business account. You can also grant a New York State tax preparer access to Web file for you. We offer a number of instructional presentations to help you get started. View demos and videos.
You can Web File most returns, including:
- monthly, quarterly, and annual highway use tax returns
- no activity returns
- final returns
- amended returns that were previously Web filed
To Web File, you’re required to report the current certificate number for every vehicle you need to report mileage on. You can find this number on the TMT-7 and TMT-7.1, Highway Use Tax and/or Automotive Fuel Carrier Certificate of Registration.
You can’t use HUT Web File to submit:
- multiple original returns for the same tax period
- amended returns that weren’t previously Web filed
- Form DTF-406, Claim for Highway Use Tax Refund
- any registration application
You also can’t use HUT Web File to add vehicles onto or to cancel vehicles off of your highway use tax account. You must use One Stop Credentialing and Registration to complete those tasks.
Pay directly from your bank account
Important bank information
Confirmation
Late filing
Final return
NYS TAX DEPARTMENT
New Mexico Mileage Permit
New Mexico assesses a weight-distance tax on motor vehicles with a declared gross vehicle weight over 26,000 pounds. If youre operating on New Mexico highways, you must register, report and pay weight distance taxes quarterly, or be subject to the trip tax each time you enter or exit the state. The weight-distance tax is computed by multiplying the miles traveled in New Mexico by the applicable tax rate.
Duplicate Certificate Of Registration
If a certificate of registration is lost, mutilated, or destroyed, you may:
- request a duplicate certificate online at OSCAR, or
- file Form TMT-334, Application for Duplicate and/or Replacement Highway Use Tax and/or Automotive Fuel Certificate of Registration and/or Decals.
There is a $1.50 fee for each duplicate certificate.
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Ifta & Ny Hut Permit Decals
When you apply for an IFTA license you will need to purchase a set of two decals for each qualified motor vehicle to be operated under your IFTA license. You may purchase additional decals if you expect to add qualified motor vehicles to your fleet. You must permanently affix the decals on the exterior of both sides of the cab of each qualified motor vehicle that you operate under your IFTA license. However, in the case of transporters, manufacturers, dealers, or drive-away operations, the decals may be temporarily displayed on the exterior of both sides of the cab. The IFTA decals are valid for the calendar year January 1 through December 31.
Afc Certificate Of Registration

An AFC certificate of registration is required for any truck, trailer, semitrailer, or other attached device transporting automotive fuel and having a gross weight in excess of 18,000 pounds. If a tractor transporting automotive fuel trailers has been issued a HUT certificate of registration, that tractor does not need a separate AFC certificate.When the unloaded weight method is used, an AFC certificate of registration is required for any truck with an unloaded weight of more than 8,000 pounds.Automotive fuel includes:
- diesel motor fuel and
- motor fuel .
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Revised Certificate Of Registration
If license plate information changes or the gross or unloaded weight of a motor vehicle increases, you must submit the revised information to the Tax Department. When we receive the revised information, we will issue you a new certificate of registration at no charge.
If the gross or unloaded weight of a motor vehicle decreases, you may apply for a revised certificate at no charge only during the month of January.
To report a change of information in January, you may:
- use OSCAR,
In other months, you must cancel the current certificate and apply for a new certificate reflecting the decrease in the gross or unloaded weight of the vehicle. There is no cost for a new certificate of registration.
Certificate Of Registration And Decals
Before operating a motor vehicle on the public highways of New York State you must obtain a certificate of registration and decal for each motor vehicle subject to the highway use tax. There are two types of registrations:
- A HUT certificate of registration is required for any truck, tractor, or other self-propelled vehicle with a gross weight over 18,000 pounds.
- An automotive fuel carrier certificate of registration is required for any truck, trailer, or semi-trailer, or other attached device transporting automotive fuel.
To establish your account and request your credentials, file:
- Form TMT-39, New Account Application for Highway Use Tax and Automotive FuelCarrier . If you plan to obtain your HUT credentials online, use our One Stop Credentialing and Registration system , or
- Form TMT-1, Application for Highway Use Tax and Automotive Fuel Carrier Certificates of Registration and Decals.
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Do I Need A Ny Hut Sticker
do i need a NY HUT sticker? i have a ram 3500. the website says below. My truck weighs 9000lbs without the trailer / load. it mentions below about if the truck gross weight is over 18k lbs. does that 18k lbs include the loaded trailer? cause if so then id be over the 18k. if not then im below. can anybody clarify?
What Is The New York Highway Use Tax
New York State imposes a highway use tax for motor carriers operating certain motor vehicles on NYS public highways . The weight of the motor vehicle and the method you choose to report your taxes determines the tax rate you must pay.
In order to get a HUT permit, you must first obtain a certification of registration and decal for each vehicle in your fleet.
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Applying For A Trip Permit
If you already have an Oversize/Overweight Permit Customer Account, follow these steps:
To apply yourself:
Step 2: Fill out the Special Hauling Permit Application – Perm 39
If the vehicle/load is 14′ high or over, 100′ long or over, or 16′ wide or over, a route survey form is required. Route surveys must be performed by NYS Certified Escorts .
Step 3:Mail completed form and all supporting documentation to the address listed at the top of the form. OR bring it to address listed or any one of our NYSDOT application sites.
Step 4: Make sure your account has sufficient funds. You can either send a check with the application or Prefund your account.
To apply via a Service Company:
Step 1: Choose from an .
Excluded And Exempt Vehicles
Certain vehicles are excluded from the highway use tax registration requirements if they are used for the purpose for which they were designed. Other vehicles may be exempt from the HUT registration requirements if used exclusively for an exempt activity. See Tax Bulletin Excluded and Exempt Vehicles – Highway Use Tax .
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Filing Requirements And Due Dates
If you have been issued a certificate of registration , you must file a highway use tax return even if no tax is due, or even if another person will pay any tax due on the use of the vehicle operated under the certificate of registration. There are two ways to file:
For more information, see Tax Bulletin Filing Requirements for Highway Use Tax .
How To Apply For A New Divisible Load Overweight Permit

Step 1: If you do not have a Customer Account with us, complete the Account Maintenance Form to establish an Oversize/Overweight Permit Customer Account. There is no fee to establish an account. To submit the form, see Step 5.
If you are a commercial carrier, you must have a USDOT number. For USDOT number information, see the USDOT Information Page.
Existing customers who already have established an Oversize/Overweight Permit Customer Account may skip Step 1 unless they need to update any account level information.
Step 2: For each power unit to be permitted, complete an Application for a New Divisible Load Overweight Permit – Perm 61.
If permitting a combination , there is only space on the application for one trailer information. Additional trailers will require the completion of one or more trailer attachment forms:
- Trailer Attachment Form – Perm 93– is used if the additional trailers and all future trailers will have the same length, axle ratings, axle spacings, Gross Vehicle Weight Rating and/or Sum of Manufacturer’s Tire Ratings.
Step 3: Provide a copy of the current power unit registration or, if apportioned, the cab card showing New York State as an operating jurisdiction.
Step 4: Determine the correct fee for the permit type applied for and any trailers associated with the permitted power unit. Refer to Types of Divisible Load Overweight Permits – Perm 69 for fee information.
Step 5: Submit the forms and any other requirements via email, fax or mail.
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What Is The New York Hut Mileage/highway Use Tax
WHAT IS THE NEW YORK HUT MILEAGE/HIGHWAY USE TAX
New York – Highway use tax at a glance
What is the highway use tax?
The highway use tax is imposed on motor carriers operating motor vehicles on New York State public highways . The tax is based on mileage traveled on New York State public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax.
In general, the gross weight method is used to compute your tax and determine your registration requirements. However, you may elect to use the unloaded weight method to compute your tax and determine your registration requirements. You must use the same method for all your motor vehicles.
What vehicles are subject to the highway use tax?
The following motor vehicles are subject to tax depending on whether the gross weight method or unloaded weight method is used. Any truck, tractor, or other self-propelled vehicle with a gross weight of more than 18,000 pounds.
Gross weight method
Certificate of Registration
Before operating in New York State, you must obtain a certificate of registration for each motor vehicle subject to the tax. Certificates of registration, a HUT certificate of registration and an automotive fuel carrier
Beginning January 1, 2013, you must affix a decal to each vehicle that is required to have a certificate of registration.
WHAT IS THE NEW MEXICO MILEAGE/HIGHWAY USE TAX
New Mexico – Highway use tax at a glance
How To Apply For Your Hut And Afc Credentials
OSCAR New York State provides a single point of contact to apply for various operating credentials over the Internet. After you establish a HUT account, many services are available to you on OSCAR. Currently, within OSCAR you can:
- add a vehicle to your HUT fleet
- transfer license plates from an existing International Registration Plan vehicle to a new IRP vehicle
- convert a commercial vehicle license plate to an IRP plate
- revise HUT/AFC credentials or
- cancel HUT/AFC credentials.
To establish your account and request your credentials, file:
- Form TMT-39, New Account Application for Highway Use Tax and Automotive Fuel Carrier . If you plan to obtain your HUT credentials online, use OSCAR, or
- Form TMT-1, Application for Highway Use Tax and Automotive Fuel Carrier Certificates of Registration and Decals.
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do i need a NY HUT sticker? i have a ram 3500. the website says below. My truck weighs 9000lbs without the trailer / load. it mentions below about if the truck gross weight is over 18k lbs. does that 18k lbs include the loaded trailer? cause if so then id be over the 18k. if not then im below. can anybody clarify?
do i need a NY HUT sticker? i have a ram 3500. the website says below. My truck weighs 9000lbs without the trailer / load. it mentions below about if the truck gross weight is over 18k lbs. does that 18k lbs include the loaded trailer? cause if so then id be over the 18k. if not then im below. can anybody clarify?
What Is The New York Highway Use Tax And Who Needs It
New York State imposes a highway use tax for motor carriers operating specific motor vehicles on NYS public highways . The weight of the motor vehicle and the method that you choose to report your taxes determines the tax rate that you must pay.
In order to receive a HUT, you must first obtain a certification of registration and decal for every vehicle in your fleet.
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Fuel Use Tax Trip Permit
Instead of obtaining an IFTA license and decals and paying fuel use tax by filing a return, you may fulfill your fuel use tax obligations by obtaining a trip permit for each jurisdiction traveled.
For trips in New York State, you may use the New York State fuel use tax trip permit for any vehicle subject to the fuel use tax. A 72-hour trip permit can be ordered through a service bureau. New York State charges a fee of $25.00 for a trip permit. The service bureau may charge a fee in addition to the cost of the permit. You may not apply for more than ten trip permits during a single calendar year.
Beginning October 1 2021
Renew your credentials and pay your renewal fees online with One Stop Credentialing and Registration . Its fast, easy, and secure.
If you cannot renew electronically, call us to request Form TMT-1.2, Renewal Application for Highway Use Tax and Automotive Fuel Carrier Certificates of Registrations and Decals 24th Series.
Submit your renewal application by November 30, 2021, to ensure your decals arrive in time to place on your vehicles by January 1, 2022.
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Certificate Of Tax Clearance

The New York State Department of Motor Vehicles will not renew the registration or transfer the registered ownership of any motor vehicle that was subject to the HUT unless the Tax Department provides a Certificate of Tax Clearance. The Tax Department will not issue this certificate until the taxpayer pays all of his or her outstanding highway use tax liability.
You must provide one of the following when the vehicle is registered or re-registered with DMV:
- Form MT-370.1, Certificate of Tax Clearance, or
- Form MT-370.2, Certificate of Tax Clearance .
If you need Form MT-370.1 or MT-370.2, Certificate of Tax Clearance, call 457-5735.Caution: When purchasing a used vehicle that was previously registered for the HUT, be sure to obtain Form MT-370.1 before completing the purchase. If the seller owes any monies or has delinquent HUT returns, you will not be able to register the vehicle with DMV.
Note: A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning.
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Temporary Credential Or Receipt Of Application
As a carrier, you may acquire HUT/AFC credentials to be used immediately if you:
- already have a HUT account and use OSCAR, or
- use a permit service company approved by the Tax Department. To obtain a list of approved permit service companies, call the Miscellaneous Business Tax Information Center.
Order your temporary HUT and AFC credentials online at OSCAR or through a permit service company approved by the Tax Department. Print Form TR-8, Temporary Credential or Receipt of Application, and carry it in the motor vehicle until the Tax Department issues a certificate of registration and decal.