Connecticut Shifts From Monthly to Quarterly for Highway Use Fee Returns

Corrina Peterson, Editor - Transport

November 22, 2023

Connecticut is changing the highway use fee reporting frequency from monthly to quarterly. The change is effective starting with the fourth quarter of 2023.

The fourth quarter return, covering the period from October 1, 2023, through December 31, 2023, will be due January 31, 2024. The last monthly return is for September of 2023, and that return is due October 31, 2023.

If you operate in CT, this probably applies to you

The highway use fee applies to any person that operates (or causes to be operated) an eligible motor vehicle on any highway in Connecticut. Under this program, an “eligible motor vehicle” means a motor vehicle with:

  • A gross weight of 26,000 pounds or more, and
  • A classification between Class 8 and Class 13, inclusive, under the Federal Highway Administration vehicle classification system.

This definition does not include a motor vehicle transporting milk or dairy product to or from a dairy farm that holds a license to ship milk.

Any carrier who operates an eligible motor vehicle in Connecticut must:

  • Register with Department of Revenue Services (DRS) and obtain a permit,
  • Place a copy of the permit in each eligible vehicle operated in Connecticut,
  • File returns and remit the tax to the DRS on a monthly basis (now changing to quarterly), and
  • Keep records to support the information reported on each return.

Also changing: When inactivity may trigger account cancellation

Previously, DRS could consider cancelling accounts after four successive months with no mileage in CT. Beginning October 1, 2023, that time frame changes to two successive calendar quarters.

What are the fees?

The highway use fee is based on the vehicle weight and the number of miles driven in Connecticut. The per-mile fee rate increases based on the gross weight, ranging from 2.5 cents per mile for vehicles weighing 26,000-28,000 pounds (lbs.) to 17.5 cents per mile for vehicles weighing more than 80,000 lbs.

Highway Use Fee Rates (per mile)

Gross weight (pounds)

Rate in Dollars

26,000-28,000

0.025

28,001-30,000

0.0279

30,001-32,000

0.0308

32,001-34,000

0.0337

34,001-36,000

0.0365

36,001-38,000

0.0394

38,001-40,000

0.0423

40,001-42,000

0.0452

42,001-44,000

0.0481

44,001-46,000

0.051

46,001-48,000

0.0538

48,001-50,000

0.0567

50,001-52,000

0.0596

52,001-54,000

0.0625

54,001-56,000

0.0654

56,001-58,000

0.0683

58,001-60,000

0.0712

60,001-62,000

0.074

62,001-64,000

0.0769

64,001-66,000

0.0798

66,001-68,000

0.0827

68,001-70,000

0.0856

70,001-72,000

0.0885

72,001-74,000

0.0913

74,001-76,000

0.0942

76,001-78,000

0.0971

78,001-80,000

0.1

80,001 and over

0.175

 

Key to remember: Quarterly returns for the CT highway use fee begin with filing for the fourth quarter of 2023, with that return due January 1, 2024. Monthly returns end with the return covering operations during September 2023.