The New York Highway Use Tax is a mileage-based tax on trucks, tractors, and other self-propelled vehicles with a gross weight over 18,000 pounds that travel on public highways in the state. If your vehicle qualifies, you must register it with the Department of Taxation and Finance, display a decal, and file a quarterly return reporting the miles you drove on New York roads. The program is administered through an online portal called OSCAR (One Stop Credentialing and Registration).
Who Has to Register
The main threshold is gross weight over 18,000 pounds. Every truck, tractor, or self-propelled vehicle above that weight needs a certificate of registration and a decal before it operates on New York public highways.1New York State Department of Taxation and Finance. Highway Use Tax
If you elect the unloaded weight method for computing the tax, the thresholds are lower: trucks with an unloaded weight over 8,000 pounds and tractors with an unloaded weight over 4,000 pounds.1New York State Department of Taxation and Finance. Highway Use Tax
A separate Automotive Fuel Carrier (AFC) certificate is required for any truck, trailer, semi-trailer, or attached device that transports automotive fuel. The same weight rules apply, and both credentials go through the same forms and process.1New York State Department of Taxation and Finance. Highway Use Tax
One boundary matters up front: the tax covers miles on public highways, streets, avenues, roads, and public driveways, but it does not apply to miles driven on toll-paid portions of the New York State Thruway. Those miles are excluded by statute.2New York State Senate. New York Tax Law 501 – Definitions
Getting Registered
You need a HUT account with the Department of Taxation and Finance before you can order certificates and decals. There are two paths depending on how you plan to work with the state.
Form TMT-39 is the new account application for carriers who plan to obtain credentials online through OSCAR. It feeds directly into the portal, so processing is faster.3New York State Department of Taxation and Finance. Instructions for Form TMT-39 New Account Application for Highway Use Tax and Automotive Fuel Carrier Form TMT-1 is the paper alternative. It establishes your account, requests certificates and decals by mail, and doubles as the vehicle listing form covering both HUT and AFC registration.4New York State Department of Taxation and Finance. Application for Highway Use Tax and Automotive Fuel Carrier Certificates of Registration and Decals
Either form requires your legal business name, federal Employer Identification Number (or Social Security Number for sole proprietors), and your USDOT number. It has to be signed by an authorized person: a corporate officer, LLC member, partner, sole proprietor, or someone holding a power of attorney on file with the Tax Department.3New York State Department of Taxation and Finance. Instructions for Form TMT-39 New Account Application for Highway Use Tax and Automotive Fuel Carrier
On Form TMT-1 you list every vehicle needing credentials, providing the Vehicle Identification Number, vehicle type, unloaded weight, and gross weight for each. If your fleet exceeds the space on the form, Form TMT-1.1 works as a continuation sheet.4New York State Department of Taxation and Finance. Application for Highway Use Tax and Automotive Fuel Carrier Certificates of Registration and Decals Every vehicle that receives credentials must display its decal, and enforcement officers check for it during roadside inspections.
Trip Certificates for One-Off Runs
If you only need to move a vehicle through New York once or infrequently, a trip certificate of registration may be a better option than full HUT registration. It costs $25 and is valid from issuance until midnight of the third day after it was issued. That expiration cannot be extended by weekends or holidays.5New York State Department of Taxation and Finance. Certificate of Registration – Trip Certificate
Trip certificates are available through OSCAR or through a permit service company approved by the Tax Department. Permit services charge an additional fee on top of the $25.5New York State Department of Taxation and Finance. Certificate of Registration – Trip Certificate
Choosing How the Tax Is Computed
When you file your first MT-903 return for the calendar year, you pick one of two methods: gross weight or unloaded weight. The choice locks in for the entire year. You cannot switch until the next calendar year begins.1New York State Department of Taxation and Finance. Highway Use Tax
Under the gross weight method, the rate is based on the laden weight of the vehicle for each trip. The statutory rate table in Tax Law Section 503 starts at 6.0 mills per mile for vehicles weighing 18,001 to 20,000 pounds, then rises in 2,000-pound brackets as weight goes up.6New York State Senate. New York Tax Law 503 – Imposition of Tax A mill is one-tenth of a cent, so 6.0 mills works out to $0.006 per mile. Heavier vehicles pay noticeably more.
Under the unloaded weight method, the rate is based on the empty weight of the vehicle rather than its loaded weight, and the brackets differ. For carriers running heavy loads consistently, the practical question is which method produces a lower total tax across a full year of returns.
Filing Form MT-903
Form MT-903 is the quarterly return that reports miles driven and calculates the tax owed. You include all miles on New York public highways and exclude any miles on toll-paid sections of the Thruway.7New York State Department of Taxation and Finance. Instructions for Form MT-903 Highway Use Tax Return
The return has two schedules. Schedule 1 is the standard schedule for most vehicles. Schedule 2 is narrower: it applies only to carriers operating three or fewer vehicles per month that haul certain timber products or bulk raw milk. Anyone running more than three such vehicles reports them on Schedule 1 instead.8New York State Department of Taxation and Finance. Highway Use Tax Return MT-903
Quarterly Due Dates
- January through March: due April 30
- April through June: due July 31
- July through September: due October 31
- October through December: due January 31 of the following year
Mileage Records
Accurate trip logs are what stand behind the numbers on your return. For each trip, record odometer readings at the state line and at the destination, along with the route, origin, and destination. New York requires tax returns and supporting records to be preserved for four years and available for inspection and audit.9New York Codes, Rules and Regulations. New York Codes, Rules and Regulations – Highway Use Tax Records
That state retention window is separate from federal ELD rules. The FMCSA only requires motor carriers to retain electronic logging device records of duty status for six months, with a backup on a separate device.10Federal Motor Carrier Safety Administration. How Long Must a Motor Carrier Retain Electronic Logging Device Record of Duty Status Data For HUT purposes you’ll need trip documentation well beyond that, so plan to keep your own mileage records past what the ELD stores.
How to File and Pay
The Department of Taxation and Finance encourages using OSCAR at oscar.ny.gov. The portal handles registration applications, tax returns, credential orders, and payments through a single interface. You need an active USDOT number and a HUT account to use it.4New York State Department of Taxation and Finance. Application for Highway Use Tax and Automotive Fuel Carrier Certificates of Registration and Decals Five state agencies involved in regulating motor carriers participate in OSCAR, so it also covers IFTA, IRP, and oversize/overweight credentials.11New York State Department of Taxation and Finance. OSCAR One Stop Credentialing and Registration
If you file on paper, mail completed MT-903 returns and correspondence to:
NYS Tax Department
RPC – HUT
PO Box 15166
Albany, NY 12212-51667New York State Department of Taxation and Finance. Instructions for Form MT-903 Highway Use Tax Return
Paper filings take longer to process, so build in extra lead time near a quarterly deadline.
Penalties
Tax Law Section 512 sets a tiered penalty structure that escalates fast.
A carrier who misses a filing deadline or fails to pay the tax owed faces a penalty of 10 percent of the tax due, plus 1 percent for each additional month (or partial month) after the first. The total penalty caps at 30 percent of the tax due, and interest accrues on unpaid amounts at the underpayment rate set by the Commissioner of Taxation and Finance. If the return is more than 60 days late, a separate minimum penalty applies: the lesser of $100 or 100 percent of the tax that should have been reported.12New York State Senate. New York Code Tax 512 – Penalties and Interest
Operating without a required certificate or decal carries a civil fine of $500 to $2,000 for a first violation. A second or subsequent violation within three years of a prior finding falls into a higher fine bracket.12New York State Senate. New York Code Tax 512 – Penalties and Interest
If the failure to pay involves fraud, the standard penalty structure is replaced entirely: the state imposes a penalty of two times the tax due, plus interest running from the original due date until payment.12New York State Senate. New York Code Tax 512 – Penalties and Interest
The Tax Commission also holds broad enforcement authority under Section 509, including the power to suspend or revoke certificates of registration and to physically take possession of decals. It can direct state police, Department of Transportation employees, or peace officers to confiscate certificates and decals from vehicles using credentials issued to a different vehicle.13New York State Senate. New York Code Tax 509 – Powers of Tax Commission Recurring failures to file can lead to suspension of every registration certificate a carrier holds.
Federal Obligations That Sit Alongside HUT
HUT is a state tax, but heavy-vehicle carriers face federal requirements that overlap in timing and paperwork.
The IRS requires Form 2290, the federal Heavy Vehicle Use Tax return, for vehicles with a taxable gross weight of 55,000 pounds or more. The federal tax period runs July 1 through June 30, with annual filings due by August 31. Vehicles first used on public highways after July file by the last day of the month following the month of first use. The IRS-stamped Schedule 1 from Form 2290 serves as proof of payment, and New York requires it for vehicle registration purposes.14Internal Revenue Service. Instructions for Form 2290
Carriers operating across state lines also need IFTA credentials, which New York issues through OSCAR alongside HUT credentials. IFTA quarterly returns follow the same calendar quarters as MT-903, so record-keeping can be aligned between them.
Federal registration matters, too. As of September 30, 2025, the FMCSA no longer accepts paper registration transactions; all federal motor carrier registration updates run through the FMCSA Portal, which now requires multi-factor authentication.15Federal Motor Carrier Safety Administration. FMCSA Registration Because your USDOT number is a prerequisite for HUT credentials, keeping federal registration current is what keeps your New York HUT account usable.