Have a truck that’ll be traveling on public highways in New York state (excluding toll-paid portions of the New York State Thruway)? There’s a good chance you’ll need a highway use tax (HUT) permit. This means applying to the New York State Department of Taxation and Finance for a certificate of registration and decal for each motor vehicle subject to the tax and operated on New York’s public highways. We’ll handle it all for you quickly and efficiently.


The New York highway use tax (HUT) is required to be paid by all motor carriers (both interstate and intrastate) operating certain motor vehicles on public highways in the state of New York. 

The tax is based on miles traveled on New York public highways (excluding toll-paid portions of the New York State Thruway). Carriers subject to the HUT must keep records of the miles traveled each day in New York by each vehicle subject to the tax. The tax rate is determined by the weight of the motor vehicle and the method used to report the tax (chosen by the carrier). 

Registration and decals

Before operating in New York, you must obtain a certificate of registration and decal for each vehicle subject to the HUT. There are two categories of registration: 

  • HUT Certificate of Registration — Required for any truck, tractor, or other self-propelled vehicle with a gross weight over 18,000 pounds. 
  • Automotive Fuel Carrier (AFC) Certificate of Registration — Required for any truck, trailer, semi-trailer, or other attached device transporting automotive fuel. 

Note: There is an option to use an unloaded weight method for either type of registration. The unloaded weight method requires a certificate for any truck with an unloaded weight over 8,000 pounds and any tractor with an unloaded weight over 4,000 pounds. 

Temporary registration permits

If you only travel in New York occasionally, you may have the option to purchase a trip certificate of registration. This allows you to operate vehicles in New York without having to register, obtain a decal, or file HUT tax returns. To show your company's compliance with the law, you must keep copies of the HUT trip certificate for at least four years. 

Trip certificates may not be an option for all carriers. Keep in mind the following limitations: 

  • You may not apply for more than 10 trip permit certificates during a calendar year.
  • Trip certificates are not available for vehicles transporting automotive fuel. 

What happens if we don't register? 

If an inspector or an auditor finds that your qualified vehicles are not registered under the HUT program, or that you've not complied with the HUT law in any way, you run the risk that the state of New York could:

  • Suspend or revoke your certificate of registration. 
  • Deny your company from operating motor vehicles in New York.
  • Impose criminal fines, imprisonment, or both.

Compliance help is available

The New York HUT law is complex and can be confusing. But you don't have to it alone. Our J. J. Keller Permit Advisers are here to help. We can handle the certificate of registration application with the state of New York or if you need a temporary permit. 

Frequently Asked Questions 

Yes. IFTA covers your vehicle for fuel tax. New York's HUT is a separate state-specific highway use tax and is required in addition to IFTA credentials or permits.

We can get you your permit in as little as 1 -2 hours.