Quick Answer:
NY HUT stands for New York Highway Use Tax. It's a mileage-based tax that New York State requires on commercial trucks operating within New York. Any qualifying truck must obtain a HUT certificate before it ever turns a wheel in the state — including if it's just passing through. The permit comes in both permanent (annual) and temporary (trip) forms.
What Is the New York Highway Use Tax?
The New York Highway Use Tax (HUT) is a tax assessed by the New York State Department of Taxation and Finance. It's charged based on miles traveled within New York State by qualifying commercial motor vehicles. The rate varies by the truck's unloaded weight, and carriers must file periodic tax returns reporting their New York mileage and paying the associated tax.
The HUT is separate from and in addition to:
- IRP registration (trip permits)
- IFTA fuel taxes (fuel permits)
- Federal heavy vehicle use tax (HVUT)
Think of NY HUT as New York's own road-use fee layered on top of the federal and interstate systems. New York uses this revenue to fund highway maintenance and infrastructure.
Who Needs NY HUT?
NY HUT is required for commercial motor vehicles that meet either of these criteria:
- A single unit truck with an unloaded weight of more than 18,000 pounds
- A truck-tractor (semi-tractor) regardless of weight, when used in combination with a trailer to operate in New York
This is notably broader than IRP or IFTA thresholds. Owner-operators running a semi-tractor of any weight need NY HUT any time they enter New York — even bobtailing, even just passing through.
🗽 NY HUT Applies Even If You Don't Stop
Passing through New York on I-80, I-90, or I-87 without making a pickup or delivery? Your truck still accumulates New York miles, and you still need a valid HUT certificate before you enter the state. There's no "transit only" exemption.
Permanent NY HUT vs. Temporary NY HUT
New York offers two types of HUT credentials:
| Permanent NY HUT | Temporary NY HUT | |
|---|---|---|
| Duration | Renewable annually (calendar year) | Covers a specific trip (usually a few days) |
| Who it's for | Carriers that regularly operate in NY | Carriers that rarely or never go to NY |
| Tax filing | Quarterly or annual HUT returns required | No ongoing filing obligation |
| Cost | Registration fee + mileage-based tax | Flat fee per permit |
| Processing | Same-day possible (our specialty) | Same-day, often under 1 hour |
| Best when | You run NY regularly or it's a major lane | One-time or occasional NY trip |
Custom Permits specializes in same-day NY HUT — both permanent and temporary. We've been doing this long enough to know all the quirks and edge cases in the NY Tax Department's system.
The HUT Certificate (Form TMT-1)
Once approved, New York issues a HUT certificate (historically associated with Form TMT-1 registration). The certificate must be carried in the cab of every qualifying vehicle operating in New York. If you're running multiple trucks into New York, each truck needs its own certificate.
How NY HUT Tax Is Calculated
For permanent HUT accounts, the tax is based on:
- Unloaded weight of the vehicle (or combination) — heavier trucks pay a higher per-mile rate
- Miles traveled in New York — you report actual NY miles on your HUT return
Rates are set by the NY Tax Department and can change. Current rate tables are published on the NY State website. For carriers filing quarterly, the math is usually straightforward — total NY miles times the applicable rate for your weight class.
HUT Filing and Compliance
If you have a permanent HUT account, you're responsible for:
- Keeping accurate mileage records for all NY travel (separate from IFTA records, though the mileage data overlaps)
- Filing quarterly returns (Form HUT-101 series) or annual returns for smaller operators
- Paying tax due with each filing
- Renewing your HUT registration annually
Custom Permits handles the registration piece — getting you set up and issued the certificate. Ongoing tax filing is a compliance function most carriers handle with their bookkeeper or trucking CPA. Make sure you have that lined up before you register for permanent HUT.
Related NY Permits
NY HUT is one of several New York-specific requirements:
- NY Trip Permit (IRP): If your truck doesn't have IRP apportionment, you need a separate NY trip permit on top of the HUT credential.
- IFTA / NY Fuel Permit: If you don't have IFTA credentials, you need a fuel permit for NY fuel tax compliance.
- OS/OW Permits: If your load is oversize or overweight, you need New York's dimensional or weight permits separately from HUT. See our oversize/overweight guide.
Common NY HUT Mistakes (and How to Avoid Them)
- Forgetting to get HUT for a bobtail move: Truck-tractors need HUT regardless of whether they're pulling a trailer. "I'm running empty" isn't an exemption.
- Confusing HUT with IFTA: They're different systems. IFTA handles fuel tax. HUT is a New York-only road use tax. You may need both.
- Not having the certificate in the cab: NY enforcement officers check for the HUT certificate. A valid account isn't enough if the driver can't produce the document.
- Applying too late: New York's system can have processing delays. Plan ahead — or call Custom Permits, where we know how to get same-day results reliably.
Frequently Asked Questions
Does a pickup truck pulling a large trailer need NY HUT?
Generally no — NY HUT applies to commercial motor vehicles with unloaded weight over 18,000 lbs (single unit) or truck-tractors. A pickup truck rarely qualifies, but check the unloaded weight if it's a heavy-duty commercial vehicle.
How long does it take to get a NY HUT permit?
With Custom Permits, same-day is our standard for both permanent and temporary NY HUT — assuming no issues between the carrier and the state (such as outstanding liabilities or registration problems). We typically have it done within a few hours of receiving your info.
Can I get NY HUT for multiple trucks at once?
Yes. Permanent HUT accounts cover your fleet — you add vehicles to the account. Temporary permits are per-vehicle, so a convoy of 3 trucks needs 3 temporary HUT permits.
What are the penalties for operating in NY without HUT?
Fines can be substantial — several hundred dollars for a first offense, with higher penalties for repeat violations. NY enforcement actively checks for HUT compliance at weigh stations and roadside inspections.
Do Canadian trucks need NY HUT?
Yes. NY HUT applies to all qualifying vehicles operating in New York, including those based in Canada. Most Canadian carriers operating into the U.S. Northeast are familiar with HUT requirements.
Need NY HUT Today?
Same-day NY HUT is one of our specialties. Whether you need a permanent account or a temporary permit for a single run into New York, we've got you covered.