Get ready for October 1st, as NY HUT renewals will start.

NY Highway Use Tax renewals

New York Highway Use Tax (HUT) will be part of your annual renewals this year if you drive commercially within that state on public highways. Toll-paid portions of the New York State Thruway are excluded from the Highway Use Tax. This will be the 22nd series for the HUT and the renewal period will start this October 1, 2018.

Automotive Fuel Carrier (AFC) Certificate of Registration decals will expire this December 31, 2018, so be sure to start your renewal application by November 30, 2018.

Who does the NY Highway Use Tax apply to?

The NY Highway Use Tax (HUT) applies to motor carriers who operate any of the following types of vehicles on New York State public highways:

  • Truck, tractor, trailer, semi-trailer, dolly alone or in combination that has a gross weight of more than 18,000 lbs (8164 kg)
  • Unloaded truck of more than 8000 lbs (3629 kg)
  • Unloaded tractor of more than 4000 lbs (1814 kg)

There are a few exemptions and exclusions to the NY HUT. If you are driving the following: buses, or highway construction/maintenance vehicles you are excluded. If you drive emergency, farm, or recreational vehicles you are exempt from filing the tax and renewals.

Step One: Certificate of Registration and Decals

The first step you must take when planning on operating a motor vehicle that falls into the above categories, you must get a certificate of registration and the appropriate decal. The decal must be placed on each motor vehicle that you own that you plan to make trips with into the state of New York.

Decal Placement

Make sure you place the decals in a conspicuous area, near the front registration plate on the truck, tractor, or other self-propelled vehicles. If you are transporting automotive fuel, then place the decal on the trailer or non-self-propelled vehicle as near as possible to the rear registration plate.

What if you only plan to enter New York once or twice?

If you only plan to make a limited number of trips into the state, you don’t have to register and place a decal on the vehicle and file to pay HUT taxes. Instead, you can pay a one-time fee of $25 for a trip certificate of registration. It is important to note that you can only apply for this one-time trip registration ten times within one year. This also does not apply if you are transporting automotive fuel.

Step 2: What to do to prepare for the NY HUT

In order to get your NY Highway Use Tax (HUT) processed you must ensure the following:

  • Your account must be in good standing with all taxes paid to date.
  • Make sure to file all of your HUT returns (forms MT-903 or MT-903-MN).
  • Make sure that your vehicle registration and information is accurate and up to date.

Need Help?

PSTC can help you get your account in order and process your renewals to get you on the road within the state of New York as fast as possible. Fall goes by fast, so make sure you don’t delay in getting your renewals and account in order.

Further Information:

https://www.tax.ny.gov/bus/hut/huidx.htm