The Highway use tax is applicable for the vehicles above the required or mentioned weight distance covered in New York. The HUT- Highway Use Tax applies to vehicles operating in the state of New York. However, there are certain exemptions and other requirements that exist for both the fuel as well as the highway use tax.Read More
The HUT is a tax applied to trucks, carriers, and heavy vehicles that are known to operate the same on the public highways of the state. According to the jurisdiction, a heavy vehicle includes the following:
- Vehicles like a truck, tractor, or other instruments attached must have a gross weight, alone of more than 18,000 pounds.
- The vehicle has an unloaded weight of more than 8,000 pounds (In case of trucks) and 4,000 pounds (In the case of tractors).
What does Gross Weight Mean?
- The unloaded weight of the vehicle such as truck, tractor, and other attached.
- The unloaded weight of the heaviest device such as trailer, dolly or other that are meant to be drawn.
- Lastly, the maximum load that is meant to be carried or drawn by the vehicle.
How can you Determine HUT?
Here, the tax is based on the mileage that is traveled in the NY highway tax. It is calculated at the rate identified by the weight of the vehicle along with the method that you decide to report the tax. So, when you are completing your return according to the calendar year, you must select the following to determine the tax:
- The Gross Weight Method.
- The Unloaded Weight Method.
You should select your method depending upon your specific operations. One method can be more cost-effective as well as appropriate for you.
HUT Filing Requirements
You need to file a HUT return even if there is no tax outstanding. This may include a third party or some other person who will pay the tax due in terms of the used vehicle under the certification of registration.
Video credit: DOT Operating Authority
Your Tax is also dependent upon the miles you traveled in NY, apart from the weight of your vehicle. Therefore, you must choose between the methods mentioned above to compute your tax payable accurately. Once you are done with that you can follow the following:
- You must use only one method to compute your tax filed throughout the year.
- You cannot change the selected method for a year.
- You must also use the same for all your vehicles.
Requirements for Recordkeeping
Every vehicle or carrier subject to HUT must maintain the daily records of the miles traveled within the state by every vehicle that falls under certification of registration to travel in New York.
Pay Within the Timeframe to Avoid Consequences
The outstanding tax amounts should be filed immediately within the given timeframe. Paying the bills on time will help you to avoid serious consequences as well as penalties, civil enforcement actions that might include- tax, warrants, levies, seizures, and sale of assets.
Excluded and Exempt Vehicles
Not all vehicle operated in NY state are required to pay the Highway Use Tax:
- Excluded vehicles: Heavy vehicles like Buses, maintenance vehicles, and others are excluded from the Highway Use Tax.
Exempted Ones: Agriculture, Emergency, and other recreational vehicles are exempted.