New York Highway Use Tax, certificate, decal and quarterly returns handled
Required for every vehicle over 18,000 lb that touches a New York road, including yours if you cross at Champlain or Buffalo. $99 to register, $49 per quarterly return. New York's own fee is $1.50 per certificate.
Over 18,000 lb, any state of origin
The tax is on miles travelled on New York public highways by vehicles with a gross weight over 18,000 lb. Where the truck is plated does not matter. IFTA and IRP do not cover it.
Certificate and decal per vehicle
Each truck or tractor gets its own certificate of registration and a decal from New York. The state fee is $1.50 per certificate. Trailers are not registered separately.
Thruway toll miles are excluded
Miles on the toll-paid sections of the New York State Thruway are not taxed. The Northway from Champlain to Albany, I-81, I-88 and every other state road are.
Registration and returns, state fee shown apart
NY HUT price list
| Service | Our fee | Billing |
|---|---|---|
| New York HUT certificate and decal | $99 | one-time |
| NY HUT quarterly return | $49 | per quarter |
| Trip or fuel permit, any state | $49 | one-time |
The highway use tax itself is calculated on your New York miles and weight and paid to the New York State Department of Taxation and Finance. It is not included in any Profirm fee.
How it works
- Open the account
We apply through New York's OSCAR system with your USDOT number, vehicle list, plate numbers and weights, and elect the weight method that costs you less.
- Certificates and decals
New York issues a certificate of registration per vehicle and mails a decal for each. You keep the certificate in the cab and place the decal on the front of the truck.
- Quarterly returns
Each quarter you send New York miles by vehicle, with Thruway miles separated. We prepare Form MT-903, you approve the tax, and we file it before the due date.
Two ways to compute the same tax
| Gross weight method | Unloaded weight method | |
|---|---|---|
| Threshold | Gross weight over 18,000 lb | Unloaded weight over 8,000 lb (truck) or 4,000 lb (tractor) |
| Rate based on | Truck plus its heaviest load | Empty weight of the truck or tractor |
| Miles reported | All New York miles at one rate | Loaded and unloaded miles reported separately |
| Rate level | Lower per mile, rises with weight, roughly 5 cents per mile at 78,000 lb | Higher per mile, rises with unloaded weight |
| Best for | Most general freight, usually loaded both ways | Carriers that run empty a large share of the time |
| Election | One method for all vehicles for the whole calendar year | |
The election is made on the first return of the year and binds every vehicle you operate in New York. We run your previous year's miles through both methods before we file so the choice is a number, not a guess. Carriers that haul fuel also need the separate automotive fuel carrier certificate, which we file at the same time.
Get registered before the next trip
Online requests open soon. Call or email us and we answer the same business day.
The first weight-distance tax a Canadian truck meets
New York is the busiest US entry for Quebec and Ontario carriers, and it is a weight-distance state. A tractor rolling south from Champlain on I-87 runs taxable miles all the way to Albany. A tractor coming off the Peace Bridge at Buffalo is on taxable state roads before it reaches the Thruway. Neither IFTA nor IRP covers a single one of those miles, and a Quebec plate does not exempt you.
Since 1988 we have opened HUT accounts for carriers in Napierville, Saint-Jean-sur-Richelieu, Montreal, Cornwall and the Niagara region, and we file their MT-903 every quarter alongside their IFTA and KYU returns. Your driver keeps one certificate in the glove box and one decal on the bumper; you keep one contact in the office.
What we need to open your account
- USDOT number and legal name as registered
- Plate, VIN, year and make for each vehicle that enters New York
- Unloaded weight and maximum gross weight per vehicle
- Whether any unit hauls motor fuel
- A rough count of New York miles per quarter for the method election
Frequently asked questions
Who has to register for the New York Highway Use Tax?
Any carrier operating a motor vehicle with a gross weight over 18,000 lb on New York public highways. If you elect the unloaded weight method instead, the thresholds are an unloaded weight over 8,000 lb for a truck and over 4,000 lb for a tractor. It applies to New York carriers and to every out-of-state and Canadian carrier the moment the truck crosses into the state. Miles on the toll-paid portions of the New York State Thruway are excluded from the tax.
What is the difference between the gross weight method and the unloaded weight method?
Under the gross weight method, the per-mile rate is set by the vehicle's maximum gross weight, meaning the truck plus its heaviest load, and you report all New York miles at that rate. Under the unloaded weight method, the rate is set by the empty weight of the truck or tractor and is higher per mile, but you report loaded and unloaded miles differently. You pick one method for the year and it applies to every vehicle you run in the state. Most general freight carriers use the gross weight method; the unloaded method can pay off for carriers that run empty a lot. We compare both before your first return.
How much is the NY HUT certificate?
New York charges $1.50 per certificate of registration, one per vehicle, and issues a decal that goes on the front of the truck near the plate. Profirm charges $99 to open your account and get the certificates and decals, and $49 per quarterly return. The tax itself depends on your miles and weight and is paid to New York.
How often do I file the HUT return?
Most carriers file quarterly, on the last day of the month after the quarter: April 30, July 31, October 31 and January 31. New York assigns your filing frequency from the previous year's liability: monthly if it was more than 4,000 USD, annual if it was 250 USD or less. A return is due for every period, including a zero return when the trucks did not enter the state.
What happens if I run in New York without a certificate?
The vehicle can be stopped at a weigh station or by the state police and ticketed, and the return you have not filed still comes due with penalty and interest under the New York Tax Law. New York also suspends certificates for unfiled returns, which turns every later crossing into a violation. If you only cross occasionally, buy a trip certificate rather than driving without one.
I am a Quebec or Ontario carrier. Does this apply to me?
Yes, from the first mile. A Quebec tractor coming down I-87 from Champlain is on a New York public highway for about 175 miles to Albany before it reaches the toll section of the Thruway, and all of those miles are taxable. Buffalo and Lewiston crossings from Ontario put you on I-190 and then the Thruway, where some miles are taxable and some are not. The certificate is per vehicle, so every unit that crosses needs its own decal. We open the account and file the returns from the same bilingual desk that does your US registrations.
Is there a trip option for one crossing?
Yes. New York sells a HUT trip certificate of registration for a single vehicle, valid 72 hours, for 25 USD, and limits how many you can buy per vehicle per year. It makes sense for a truck that enters the state a couple of times a year. Beyond that, an annual certificate at 1.50 USD is cheaper and does not need to be arranged before every trip. See our trip permit page.
Crossing into New York this month?
Tell us the trucks and the route. We open the account, get the certificates and decals, and put the quarterly return on our calendar so it never lands on yours.