New York Highway Use Tax

NEW YORK HUT (HIGHWAY USE TAX)


For those commercial vehicles which travels in the State of New York have to pay New York Highway Use tax to the New York State Department of Taxation and Finance. New York Highway use tax is not imposed on the New York State Through way for which a toll is already charged.

 

When NY HUT is Required?


For any commercial vehicle (truck or tractor) gross weight is greater than 18,000 lbs.  NY HUT certificate is required. But if some one opt unloaded weight method for NY HUT then any truck with unloaded weight of 8000 lbs and any tractor with unloaded weight 4000 lbs must also required HUT certificate. Once you obtain a New York HUT permit you must file HUT return each Quarter which is a Form MT-903, New York Highway Use tax return which pay the truck mileage tax on the total taxable miles traveled in the New York State for only those vehicles which have permit

 

When to file NY HUT?


NY HUT return must have to be filled quarterly basis with in due date to avoid penalty. A person can compute the HUT by using either the unloaded weight method or the gross weight method. Usually due date is after end of each quarter for at least 30 days after that a penalty is imposed for late filling.

 

  • January - March: Due Date April 30
  • April - June: Due Date July 31
  • July - September: Due Date October 31
  • October - December: Due Date January 31

 

How To Calculate NY HUT?

 

New York Highway Use tax is based on total mileage traveled on New York State public highways and this tax is calculated by the weight of the motor vehicle and the method that you choose to report the tax. (Rate list for each vehicle category based on their weight is different)

 

There are three methods by which you can calculate New York Highway Use Tax

 

  • Unloaded weight method
  • Gross weight method (straight line option)
  • Gross weight method (Heaviest weight option)



In general, the gross weight method is used to calculate your tax (either Straight line option or Heaviest weight option) However, you can select to use the unloaded weight method to calculate your tax

 

Gross Weight Method


When Gross weight method is selected tax rate calculations in both options should remain same. When Heaviest Weight Option is selected following changes required

 

a) Straight line option

                List all the tractors / trucks on which you are paying tax weight greater than 18000 pounds. If it operates in NY State both with and without trailer enter certificate number twice. (Separate entry when used with trailer and without trailer)

 

b) Heaviest Weight Option

 

List certificate numbers in the following order:

 

1)      the truck with the heaviest gross weight (laden)

2)      the tractor with the heaviest gross weight (laden)

3)      the truck with the heaviest un laden gross weight if different from 1

4)      the un laden tractor in combination with the heaviest unloaded weight , if different from 2

5)      the tractor with heaviest un laden weight when operated without trailer

6)      the truck trailer combination with the heaviest gross weight (unloaded weight of the truck plus the unloaded weight of the heaviest trailer or combination of trailers drawn by the truck, plus the heaviest load carried or drawn)

7)      if different from 6 the truck trailer combination with the heaviest unloaded weight (unloaded weight of the truck plus the unloaded weight of the heaviest trailer drawn by the truck)

 

Unloaded Weight Method


Unloaded weight means total weight of the motor vehicle including its equipment, body and fuel tanks or any equipment for its safety or used in loading and unloading the vehicle. Any truck with an unloaded weight of 8,000 pounds or greater and any tractor with an unloaded weight of 4,000 pounds and greater is used for HUT.

Note:
A person has to choose between unloaded weight method and Gross Weight method when you fill your first HUT return (Form MT-903) for the start of calendar year. A person may not be able to change HUT calculating Method until the first HUT return is filed for the next calendar year.

 

 

 

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