State Of New York Reduces Hut Fees

 

The State of New York has announced that they have reduced their highway use tax certificate of registration and decal fees for both in-state and out-of-state carriers.

The fees for HUT and AFC registration or renewals were previously set at $19 per truck. The new fees became effective on April 13, 2016, and are now $1.50 per vehicle, which includes Certificate or Registration and decal. A replacement fee for a duplicate certificate of registration or decal is also $1.50 per vehicle.

The State of New York imposes a highway use tax (HUT) 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 rate is based on the weight of the motor vehicle and the method that you choose to report the tax.

Before operating a motor vehicle on the public highways of New York, carriers must obtain a Certificate of Registration and decal for each motor vehicle that is subject to the highway use tax.

There are two types of registrations.

  • A HUT certificate of registration is required for any truck, tractor, or other self-propelled vehicle with a gross weight over 18,000 pounds. (If you elect to use the unloaded weight method to file your returns, a certificate is required for any truck with an unloaded weight over 8,000 pounds and any tractor with an unloaded weight over 4,000 pounds.)
  • An automotive fuel carrier (AFC) certificate of registration is required for any truck, trailer, or semi-trailer, or other attached device transporting automotive fuel. (The same gross weight and unloaded weight rules apply.)

To establish your account and request your credentials, file:

  • Form TMT-39, New Account Application for Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC). If you plan to obtain your HUT credentials online, use our One Stop Credentialing and Registration system (OSCAR), or
  • Form TMT-1, Application for Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registration (C of R) and Decals.

New York State provides a single point of contact to apply for various operating credentials over the Internet. After you establish a HUT account, many services are available to you on OSCAR.

For more information regarding certificate of registration and decal requirements, see Tax Bulletin Certificate of Registration (TB-HU-115) and Tax Bulletin Decals - Highway Use Tax (TB-HU-160) or visit the New York State Department of Taxation and Finance website at: https://www.tax.ny.gov/bus/hut/huidx.htm

Carriers who are operating within the State of New York who fail to file for this Certificate of Registration and decal are subject to substantial penalties.