The New York Highway Use Tax (HUT) is imposed on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). The tax is based on mileage traveled on New York State public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax.

Quarterly Reporting

NY HUT payment is determined by the amount of mileage you report quarterly. Your total New York state mileage should be reported on your PA IFTA quarterly report. You need to keep track of miles traveled on New York thruways because these miles REDUCE the amount owed on your HUT report.

Penalties

You can expect to receive a penalty and interest notice if you file your quarterly report anytime after the last day to file (see schedule below). In some cases, you may be subject to an audit. You are also subject to fines if you are found to be operating your vehicle within New York State without the proper current credentials.

PaTruckTags.com Can Help

• HUT Quarterly reports prepared and filed
• HUT Certificate Applications
• HUT Credential Renewals
• Delinquent Return Filings
• Compliance Assistance
• We keep copies of all transactions in electronic format for easy retrieval

The links below can assist you with the technical information regarding NY HUT

• A Guide to Highway Use Tax and Other New York State Taxes for Carriers
• Instructions for Filing Your NY HUT Quarterly Report (Form MT-903)
• NY HUT Quarterly Report (Form MT-903)
• Application for Duplicate HUT Credentials (Form TMT-334)
• Power of Attorney for HUT Transactions (Form POA-1)