NY HUT, Kentucky KYU, New Mexico and Oregon weight-distance taxes explained side by side

Most of the United States collects highway funding from trucks through fuel tax, which IFTA apportions between jurisdictions. Four states add a second layer: a tax on the weight of the truck and the miles it runs on their roads. Each has its own registration, its own credential, and its own return. Carriers find out about them at a scale house.

The four side by side

	New York HUT	Kentucky KYU	New Mexico weight distance	Oregon weight-mile
Weight threshold	Gross weight over 18,000 lb (or unloaded weight over 8,000 lb for trucks and 4,000 lb for tractors under the unloaded method)	Combined licensed weight of 59,999 lb and up	Declared gross weight over 26,000 lb	Registered weight of 26,000 lb and up
Credential	Certificate of registration and decal per vehicle	KYU number on the carrier account, no decal	Weight distance tax permit per vehicle, electronic	Oregon weight receipt and tax identifier (temporary pass or plate)
Government fee to register	1.50 USD per certificate	None	None	Bond or deposit may be required for new carriers
Tax basis	New York miles by gross or unloaded weight, Thruway toll miles excluded	Kentucky miles at 0.0285 USD per mile	New Mexico miles by declared weight class, per mile	Oregon miles by declared weight, per mile, higher for heavier configurations
Filing frequency	Quarterly (monthly for large accounts, annual for very small ones)	Quarterly	Quarterly	Monthly (quarterly with approval after a compliance history)
Due dates	Last day of the month after the quarter	Last day of the month after the quarter	Last day of the month after the quarter	Last day of the following month
Roadside proof	Decal on the cab, certificate in the truck	KYU number checked electronically	Permit checked electronically, keep a copy	Weight receipt in the truck

New York highway use tax (HUT)

New York taxes miles driven on public highways in the state by motor vehicles over the weight threshold. For most carriers that means every truck over 18,000 lb gross. You choose one of two methods for the whole fleet: gross weight (tax rate by loaded gross weight) or unloaded weight (tax rate by the empty weight of the truck). The gross weight method is the default and simpler; the unloaded method can be cheaper for trucks that often run empty, but it requires more records.

Registration is through the New York Department of Taxation and Finance. Each vehicle gets a certificate of registration and a decal, for 1.50 USD each, and the decal must be on the cab. The return is due quarterly for most carriers, with the same due dates as IFTA. Miles on the toll portion of the Thruway are excluded.

The border crossings at Champlain and at Buffalo put New York on the route of nearly every Quebec and Ontario carrier heading into the US. A Canadian carrier entering at Champlain and driving to New Jersey runs about 330 taxable New York miles each way, and the HUT applies to every one of them.

New York also sells a trip certificate for occasional entrants, valid for 72 hours, capped at ten per carrier per year.

Kentucky KYU

Kentucky’s weight-distance tax applies to vehicles with a combined licensed weight of 59,999 lb or more. The rate is flat: 0.0285 USD per mile driven in Kentucky. There is no decal and no per-vehicle permit. The carrier applies for a KYU number through the Kentucky Transportation Cabinet, lists its vehicles on the account, and files a quarterly return of Kentucky miles.

Because the threshold is 59,999 lb, most tractor-trailer combinations are in, while a lot of straight trucks are out. Kentucky checks KYU numbers electronically at weigh stations and on the roadside. A carrier without a KYU number can buy a temporary KYU permit for a single trip.

Keep the vehicle list current. A tractor that is on the road but not on the KYU account draws a citation even if the account is otherwise in good standing.

New Mexico weight distance tax

New Mexico taxes vehicles with a declared gross weight over 26,000 lb by miles driven in the state, with a rate table by weight class. Registration is through the New Mexico Taxation and Revenue Department, which issues a weight distance tax permit for each vehicle. There is no permit fee; the tax is paid on the quarterly return.

New Mexico also offers a one-way haul rate: if a truck runs empty at least 45 percent of its New Mexico miles, the carrier can elect a reduced rate, but the election requires records that prove the empty share. A carrier that cannot document it pays the full rate on audit.

A single-trip weight distance permit is available at the port of entry for carriers not registered.

Oregon weight-mile tax

Oregon does not participate in IFTA for heavy trucks and instead charges a weight-mile tax on vehicles of 26,000 lb registered weight and up. The rate depends on declared combined weight and, above 80,000 lb, on the number of axles. It is the highest of the four taxes per mile.

Registration is with the Oregon Department of Transportation’s Commerce and Compliance Division. Carriers receive a weight receipt and tax identifier, and new carriers may be asked to post a bond or deposit until they establish a filing history. Returns are monthly by default; carriers with a clean record can apply to file quarterly. Oregon also sells temporary passes for carriers that enter occasionally, which include the tax for the trip.

Oregon is strict about records: for each vehicle, daily miles by highway, with odometer readings. An ELD mileage-by-state report is usually accepted as the source.

What all four have in common

• They are separate from IFTA and from IRP. Your IFTA return does not satisfy any of them.
• They are separate from each other. A carrier that runs the Northeast and the Southwest may hold all four.
• The distance records that support your IFTA return are the same records that support these returns. If the ELD report shows 1,200 Kentucky miles, the KYU return had better say 1,200 too, because the states compare.
• Late returns draw penalties and interest, and repeated non-filing leads to revocation of the credential and roadside stops.
• Each state offers a single-trip permit for occasional entrants. Trip permits are a reasonable choice for one or two entries a year and a bad one for regular lanes.

Which ones you need

Look at your lanes for the last twelve months. If a state appears more than a few times a year and your trucks are over its threshold, register. If it appears once, buy the trip permit. For a Quebec or Ontario carrier running I-87 or I-90 into the Northeast, New York HUT is the first one. For a Texas or Georgia carrier running to the Midwest, Kentucky KYU. For carriers running I-40 or I-10, New Mexico. For anyone on I-5 or I-84, Oregon.

What Profirm does for you

Profirm registers your vehicles for each state you run in and files the returns from the same mileage data as your IFTA return, so the numbers match. At the time of writing: New York HUT certificate and decal 99 USD plus the 1.50 USD state fee per vehicle, and 49 USD per quarterly return; Kentucky KYU number 79 USD with no state fee, 49 USD per quarterly return; New Mexico weight distance permit 79 USD with no state fee, 49 USD per quarterly return; Oregon weight-mile setup 149 USD plus any bond the state requires, 49 USD per monthly return. Weight-distance returns for New York, Kentucky and New Mexico are included in the Small Fleet Plan. Profirm is a private firm, not a state tax department.