What is New York Highway Use Tax (HUT)?

New York Highway Use Tax is a mileage-based tax that applies to trucks and truck combinations with a taxable gross weight over 18,000 lbs operating on New York public highways.

Apply for NY HUT Permit HUT Registration

Overview

How NY Highway Use Tax Works

Carriers subject to HUT must register with New York State, obtain a HUT certificate, and file quarterly reports showing the number of miles traveled in NY. The tax funds highway maintenance and infrastructure across the state.

HUT is separate from IRP (International Registration Plan) plate registration and IFTA (International Fuel Tax Agreement) fuel reporting. Interstate carriers operating in New York often need to manage all three compliance programs.

Register with NY Department of Taxation and Finance
Obtain HUT certificate and display official decal
Report quarterly mileage for each registered vehicle
Pay applicable tax based on NY miles traveled

18,000+ lbs taxable gross weight

Series 25 Current credential series

12/31/27 Series 25 expiration

Quarterly Filing frequency

Certificate Series

HUT Certificate Series 24 and Series 25

State HUT credentials are issued in "series." A series identifies a batch of certificates valid for a specific multi-year period. When a series expires, carriers must obtain updated credentials in the current series to remain compliant.

Series 24 was the HUT certificate series valid through December 31, 2024. Series 25 replaced it, and certificates issued under Series 25 are valid until December 31, 2027.

Carriers that operated with Series 24 credentials needed to renew into Series 25 before the older credentials expired to avoid operating with an invalid permit. When renewal or updates are required, we send reminders in advance so you remain compliant.

Series 24

Expired December 31, 2024. Carriers must have transitioned to Series 25.

Series 25

Current series valid through December 31, 2027. Active credentials required for NY operations.

Quarterly Filing

Required regardless of series — even with zero NY miles. Missing filings can cause suspension.

Compliance

How We Can Help You Stay Compliant

Step-by-Step Guidance

We guide you through the NY HUT registration process or handle it entirely on your behalf.

Timely Reminders

We send reminders so you always know when action is required to keep your HUT registration active.

Expert Support

Our agents are ready to assist with questions while completing forms or gathering required information.

Account Standing

We help ensure your HUT account and certificates remain active and in good standing.

Ready to get started?

Apply for registration, a temporary permit, or quarterly filing support.

Apply for NY HUT Permit

Understand HUT — then get compliant

Our team handles NY HUT registration, temporary permits, and quarterly filings. Start your application online today.