New York Form TMT-39 is the short application motor carriers use to open a Highway Use Tax (HUT) or Automotive Fuel Carrier (AFC) account with the New York State Department of Taxation and Finance. It has 16 lines, is submitted by fax, and is processed in about three business days. Once your account is approved, you pull your certificates of registration yourself through the OSCAR portal at oscar.ny.gov. The alternative, Form TMT-1, is longer and used by carriers who want the state to mail their certificates and decals instead.1New York State Department of Taxation and Finance. Highway Use Tax
Who Should File TMT-39
File TMT-39 if you are opening a new HUT or AFC account and are comfortable printing credentials online. A HUT certificate is required for any truck, tractor, or other self-propelled vehicle with a gross weight over 18,000 pounds operated on New York public highways (excluding the toll-paid portions of the Thruway).1New York State Department of Taxation and Finance. Highway Use Tax If you elect the unloaded weight method of computing tax, the threshold drops to 8,000 pounds unloaded for trucks and 4,000 pounds unloaded for tractors. An AFC certificate applies to vehicles that transport automotive fuel under the same weight rules, though a tractor that already has a HUT certificate does not need a separate AFC certificate.2New York State Department of Taxation and Finance. Certificate of Registration
One check before you start: if you already have a HUT account from a prior registration, do not file TMT-39. Go directly to oscar.ny.gov to manage your existing credentials.3New York State Department of Taxation and Finance. Instructions for Form TMT-39
What to Have Ready Before You Start
Gather everything below before opening the form. Missing pieces are the most common cause of a rejected or delayed application.3New York State Department of Taxation and Finance. Instructions for Form TMT-39
- Your USDOT number. Without one, you cannot receive HUT credentials. Apply at safer.fmcsa.dot.gov if you do not have it yet.
- Your Federal Employer Identification Number (EIN). Corporations, partnerships, LLCs, and LLPs must have one, as do sole proprietors who have been assigned one. Sole proprietors without an EIN use their Social Security number.
- The exact legal name of the business as it appears on your certificate of incorporation, articles of organization, partnership agreement, or (for sole proprietors) Social Security card.
- Full names, addresses, and identifying information for every corporate officer, LLC member, partner, or sole proprietor.
- The name, address, and phone number of the person who keeps your tax and mileage records.
- A power of attorney (Form POA-1) if anyone other than an officer, partner, member, or owner will sign the form or if your mailing address belongs to an agent or accountant.
Completing the 16 Lines
Every line must be completed unless the instructions say otherwise.3New York State Department of Taxation and Finance. Instructions for Form TMT-39 The form breaks into three sections.
Business Identification: Lines 1 Through 9
Line 1 is your tax identification number. Enter your EIN in the EIN box. If the Tax Department has previously issued you a temporary ID number, use that instead. Sole proprietors with no EIN enter their Social Security number in the SSN box.
Line 2 is your USDOT number. Line 3 is your business phone number with area code.
Lines 4 and 5 ask for the email address and fax number of the person preparing the application. The Tax Department uses these to notify you when your account is approved, so make sure both are accurate and monitored.
Line 6 is the exact legal name of the business. Line 7 is a trade name or DBA if you use one that differs from the legal name.
Line 8 is the physical street address of your main office or headquarters. A P.O. box is not acceptable here, and neither is the address of an agent, accountant, or other representative. Line 9 is your mailing address if different from the physical address. If the mailing address you list belongs to an agent, accountant, or other representative, you must submit Form POA-1 with the application.3New York State Department of Taxation and Finance. Instructions for Form TMT-39
Business Structure and Ownership: Lines 10 Through 12
Line 10 is a set of checkboxes for your business organization: corporation, LLC, LLP, partnership, or sole proprietorship. Check exactly one.
Line 11 lists everyone with an ownership or officer role. Corporations list all corporate officers. LLCs list all members. Partnerships and LLPs list all partners. Sole proprietors enter their own information. Do not leave anyone off.
Line 12 is the name, address, and phone number of the person who keeps your tax and mileage records. That may be you, another person in the company, or an outside bookkeeper.
Preparer and Signature: Lines 13 Through 16
Line 13 identifies the preparer. Check the first box if an agent or outside representative prepared the form. Check the second box if an employee who is not an officer, partner, member, or owner prepared it.
Line 14 is the preparer’s name, address, and phone number.
Line 15 handles the signature authority. If the person signing at Line 16 is not an officer, partner, member, or owner, check the appropriate box and include a completed power of attorney with your submission.
Line 16 is the signature. Only a corporate officer, LLC member, partner, sole proprietor, or a person with a power of attorney on file with the Tax Department may sign.3New York State Department of Taxation and Finance. Instructions for Form TMT-39
How to Submit the Form
Fax the completed TMT-39 to 518-435-8538. Allow three business days for processing. The Tax Department will notify you by fax or email at the contacts you gave on Lines 4 and 5 when your account is approved, along with instructions for getting your credentials through OSCAR.3New York State Department of Taxation and Finance. Instructions for Form TMT-39
TMT-39 cannot be filed through HUT Web File. That system handles quarterly returns only, not new registrations.4New York State Department of Taxation and Finance. Highway Use Tax (HUT) Web File
Getting Your Certificates Through OSCAR
After approval, log in at oscar.ny.gov to obtain and print your HUT or AFC certificates of registration. You will need your USDOT number, your New York State tax ID, and your OSCAR password. First-time users select Enroll Now to create an account. OSCAR also lets you request duplicates, revise existing certificates, or cancel certificates you no longer need. Adobe Reader is required to view and print your credentials.5One Stop Credentialing and Registration. OSCAR Home Page
Why You Should Not Skip This Step
Operating a vehicle that requires HUT registration without a valid certificate carries both criminal and civil exposure. Missing a decal on the vehicle is treated as presumptive evidence that no certificate was obtained. Criminal fines run $100 to $250 for a first conviction, and $250 to $500 plus up to 10 days of imprisonment for a second or subsequent conviction. Civil fines, imposed after notice and a hearing, run $500 to $2,000 for a first violation and $1,000 to $3,500 for a second or subsequent violation within three years of a prior finding.6New York State Department of Taxation and Finance. Summary of Enforcement Provisions Filing TMT-39 before your wheels hit New York roads takes those risks off the table.