Connecticut’s Highway Use Fee is a per-mile charge on commercial trucks weighing 26,000 pounds or more that drive on state highways, with rates running from 2.5 cents to 17.5 cents per mile depending on the vehicle’s gross weight. Carriers register through the Department of Revenue Services’ myconneCT portal, file quarterly returns, and pay electronically. Revenue goes to the state’s Special Transportation Fund for road and bridge work, and the fee sits on top of standard registration and fuel taxes.
Who Has to Pay
Two conditions have to be met at the same time: the vehicle’s gross weight is 26,000 pounds or more, and it falls within Class 8 through Class 13 under the Federal Highway Administration’s classification system.1Connecticut State Department of Revenue Services. Highway Use Fee Information Those FHWA classes cover tractor-trailers and multi-trailer rigs.2Federal Highway Administration. FHWA 13-Vehicle Category Classification If you pull a trailer and your combined weight hits the threshold, you almost certainly owe the fee. Straight trucks without trailers sit below Class 8 and are not covered, regardless of weight.
If you operate a qualifying vehicle, or cause someone else to operate one on your behalf, you must register for a Highway Use Fee permit before running any Connecticut miles.
Government-owned vehicles, emergency vehicles, and vehicles used exclusively for farming are generally exempt. Mixed fleets only need to register the commercial units that qualify.
What You Pay Per Mile
Connecticut sets rates in 2,000-pound brackets starting at 26,000 pounds. The lowest bracket (26,000–28,000 lbs) runs $0.0250 per mile. Rates climb by roughly three-tenths of a cent per bracket, reaching $0.1000 per mile for trucks in the 78,001–80,000 bracket.1Connecticut State Department of Revenue Services. Highway Use Fee Information
Above 80,000 pounds, the rate jumps to $0.1750 per mile, a 75% increase over the bracket just below. Most legal loads cap at 80,000 pounds, so the steep top rate is aimed at overweight and permitted-oversize loads.
A worked example: a 50,000-pound truck logging 1,000 Connecticut miles in a quarter owes $56.70. An 80,001-pound truck running the same 1,000 miles owes $175.00.
Registering for a Permit
Registration happens entirely through myconneCT. There is no paper option.1Connecticut State Department of Revenue Services. Highway Use Fee Information Before you start, pull together:
- Your federal EIN, or Social Security Number if you’re a sole operator
- Your USDOT number
- The VIN for each qualifying vehicle in your fleet
- The maximum gross weight for each vehicle, since that sets the rate bracket
Register each vehicle at its honest operating weight. Use the manufacturer’s gross vehicle weight rating or the actual loaded weight, whichever is higher. Understating weight at registration understates every return you file afterward, and DRS will add penalties when an audit catches the gap.
Filing the Quarterly Return
Returns are filed through myconneCT and are due by the last day of the month following the quarter’s close.1Connecticut State Department of Revenue Services. Highway Use Fee Information The January–March return, for instance, is due April 30. Connecticut moved from monthly to quarterly filing starting with the quarter that began October 1, 2023.3Data.gov. Highway Use Fee by Filing Period
For each vehicle, you report two numbers: miles driven on Connecticut highways during the quarter and the vehicle’s gross weight. Only Connecticut public-highway miles count. Private-road miles and out-of-state miles are excluded. The system calculates the total fee from your entries. Large fleets can import a vehicle schedule from a CSV file instead of keying each unit by hand.
Payment goes through at the time of filing by electronic funds transfer or credit card. Save the confirmation number myconneCT returns.
File a Zero Return Even With No Miles
If none of your registered vehicles drove any Connecticut miles in a quarter, you still have to file a return showing zero activity.1Connecticut State Department of Revenue Services. Highway Use Fee Information This catches out carriers who only pass through the state occasionally. Skipping a quarter is not compliance, and the late-filing penalty applies to the missing zero return the same as any other.
Penalties and Interest
A late or incomplete return triggers a penalty of 10% of the unpaid tax or $50, whichever is greater. Because of the $50 floor, even a late zero-balance return costs money. Unpaid tax accrues interest at 1% per month, with any fraction of a month counting as a full month.1Connecticut State Department of Revenue Services. Highway Use Fee Information
On a $500 quarterly balance filed two months late, that works out to a $50 penalty plus $10 in interest, for $560 due. The hit grows fast with fleet size, so keeping the filing calendar is the cheap option.
Records to Keep
Connecticut requires carriers to keep supporting documentation for at least four years from the filing date, and to produce it on request. At a minimum, that means mileage logs, weight documentation, fuel records, and copies of each filed return.
Federal rules sit alongside. The Federal Motor Carrier Safety Administration requires motor carriers to retain electronic logging device records of duty status for at least six months, with a backup copy on a separate device.4Federal Motor Carrier Safety Administration. How long must a motor carrier retain electronic logging device (ELD) record of duty status (RODS) data? Because the Connecticut window runs much longer, the practical approach is to hold all mileage and weight records for the full four years. If DRS audits, ELD data from the relevant quarters is the most reliable evidence of how you calculated Connecticut miles.
A Separate Federal Tax for Heavier Trucks
The Highway Use Fee is a state obligation. Carriers with the heaviest trucks also owe the federal Heavy Vehicle Use Tax, filed on IRS Form 2290, which applies at a taxable gross weight of 55,000 pounds or more.5Internal Revenue Service. About Form 2290, Heavy Highway Vehicle Use Tax Return The federal tax is an annual flat amount, not a per-mile charge, and for carriers on the standard July-through-June period it’s due by August 31.6Internal Revenue Service. When Form 2290 Taxes Are Due A 40,000-pound truck owes the Connecticut fee but not Form 2290. A 60,000-pound truck owes both, on separate calendars.