New York Highway Use Tax HUT Explained for Kentucky Carriers

Dec. 25, 2025, 4:05 p.m.
The New York Highway Use Tax (HUT) is a mileage-based tax that applies to certain heavy vehicles traveling on New York public highways. If you’re a Kentucky-based carrier entering New York, understanding HUT is critical to avoid fines, delays at weigh stations, and enforcement actions.
NY HUT for Kentucky Carriers

For New York Permits ( HUT ) Visit - https://www.newyorktruckingonline.com/

 

What Is the New York HUT?

The Highway Use Tax (HUT) is imposed by the New York State Department of Taxation and Finance on heavy trucks for their use of New York roadways.
It is separate from IFTA and IRP and applies regardless of where the carrier is based.

 Who Must Pay HUT?

Kentucky carriers must comply with HUT if they operate vehicles that:

  • Have a gross weight over 18,000 lbs, or

  • Have an unladen weight over 8,000 lbs, or

  • Have a maximum gross weight over 18,000 lbs (registered or actual)

Both interstate and intrastate operations are subject to HUT if these weight thresholds are met.

 Do Kentucky Carriers Need a HUT Permit?

Yes. Before operating in New York, Kentucky carriers must obtain one of the following:

HUT Certificate (Annual Registration)

Best for carriers that:

  • Enter New York regularly

  • Operate multiple vehicles

  • Want easier long-term compliance

 HUT Trip Permit

Best for:

  • One-time or infrequent trips

  • Temporary or seasonal operations

Operating in New York without a valid HUT certificate or trip permit is a violation, even if you have IRP and IFTA.

 How HUT Is Calculated

HUT is based on:

  • Miles traveled in New York

  • Vehicle weight

  • Axle configuration

Rates increase as vehicle weight increases.
Mileage must be accurately recorded and reported.

 Filing & Reporting Requirements

Kentucky carriers with a HUT certificate must:

Trip permit users pay HUT in advance, so no quarterly filing is required for that trip.

 Records Kentucky Carriers Must Keep

New York enforcement may request:

  • HUT certificate or trip permit

  • Mileage logs

  • ELD records

  • Trip sheets

  • Fuel and routing documentation

Records should be kept for at least 4 years.

 Enforcement & Penalties

New York aggressively enforces HUT through:

  • Weigh stations

  • Roadside inspections

  • Thruway Authority checks

Penalties may include:

  • Fines

  • Back taxes with interest

  • Vehicle out-of-service orders

  • Seizure of plates in severe cases

 How HUT Differs from IFTA & IRP

Program Purpose
IRP Vehicle registration across states
IFTA Fuel tax reporting
HUT Mileage-based road use tax (NY-specific)

Being compliant with IRP and IFTA does NOT exempt Kentucky carriers from HUT.

 HUT Compliance Checklist for Kentucky Carriers

 Determine if your vehicle meets weight thresholds
 Register for HUT certificate or purchase trip permits
 Track NY mileage accurately
 File quarterly returns on time (if registered)
 Carry proof of HUT in the vehicle

 Key Takeaway

If a Kentucky-based carrier enters New York with a heavy vehicle, HUT compliance is mandatory. Failing to register, file, or carry proof can result in costly penalties and trip delays.

 

https://www.tax.ny.gov/bus/hut/huidx.htm