The New York Highway Use Tax (HUT) is a tax imposed on motor carriers operating certain heavy vehicles on New York State public highways. If you're a carrier of heavy loads in the state, it's crucial to stay compliant with these regulations to avoid penalties and fines.

Who Needs to File the HUT?

If your vehicle weighs over 18,000 pounds or more, or if you use the unloaded weight method, you need to register and file HUT returns. Specifically, this applies to:

• Trucks and tractors with a gross weight of over 18,000 pounds
• Trucks with an unloaded weight over 8,000 pounds
• Tractors with an unloaded weight over 4,000 pounds

When to File Your HUT Returns

The New York HUT is required to be filed every quarter. Here are the deadlines for each quarter:

• Q1: January 1 - March 31 (Due by April 30)
• Q2: April 1 - June 30 (Due by July 31)
• Q3: July 1 - September 30 (Due by October 31)
• Q4: October 1 - December 31 (Due by January 31)

How to File

To file your HUT returns, you'll need to submit your mileage information and other required data

1. Complete the below application .
2. Select either "Quarterly Tax Filer" or "Annual Tax Filer"
3. Enter your mileage and vehicle information.
4. Submit your return and pay any taxes owed before the deadline.

Note: Failure to file or late filing may result in penalties, so it's important to submit your returns on time.

Important Details to Remember

Here are some key points to keep in mind when filing your HUT returns:

• The HUT certificate is mandatory for all vehicles that meet the weight requirements.
• If you stop using your vehicle on New York highways, you must cancel your HUT account to avoid future filings.
• Save copies of all your returns for record-keeping purposes.

If you have further questions, call us at (240) 544-0911 for assistance.