NY HUT (New York Highway Use Tax Permit)
New York State 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.
All purchases are considered non-refundable, but the fee can be transferred as credit towards an alternative service if a service is not rendered.
Frequently Asked Questions?
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The NY HUT (New York Highway Use Tax) permit is a tax permit required for commercial motor vehicles that operate on public highways in New York State.
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All commercial motor vehicles with a gross weight of 18,000 pounds or more that operate on New York State public highways are required to have a NY HUT permit.
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You can apply for a NY HUT permit online through the New York State Department of Taxation and Finance website or by mail using the HUT Application for a Highway Use Tax (Form MT-903). If you find the New York HUT law to be complicated and difficult to understand, there's no need to worry. Our team is available to assist you. We are capable of managing the application process for your certificate of registration with the state of New York, as well as providing temporary permits if required.
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The NY HUT permit is due on a quarterly basis, with due dates of April 30, July 31, October 31, and January 31 (the following year).
Note: If the due date falls on a weekend or public holiday, then the due date will be on the next business day.
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If you do not have a NY HUT (Highway Use Tax) permit and you operate a motor vehicle in New York State, you you may be subject to enforcement action, including fines, impoundment of your vehicle, or even criminal charges. Therefore, it is important to obtain a NY HUT permit if you are required to do so and ensure that you comply with all applicable regulations.
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You can renew your NY HUT permit online through the New York State Department of Taxation and Finance website or by mail using the HUT Application for a Highway Use Tax (Form MT-903). Renewal is due by the end of the month in which your permit expires.
