New York enforces its HUT requirement strictly — and fines are steep. We register your trucks for the NY HUT, get your decals issued, and file your quarterly MT-903 returns so you can haul into New York without worry.
The New York Highway Use Tax (HUT) is required for motor vehicles with a gross weight over 18,000 lbs (or 8,000 lbs for certain vehicles) using New York State highways. It is administered by the NY Department of Tax and Finance.
Who Must Register?
Any carrier — in-state or interstate — operating a qualified vehicle on New York State highways must obtain a NY HUT certificate of registration and decal before entering the state. No exemptions apply for through traffic.
Tax Based on Gross Weight.
NY HUT tax rates are graduated by the unloaded weight of the vehicle. The tax is assessed per mile traveled on New York highways and is reported quarterly on Form MT-903. Heavier trucks pay more per mile.
Decal Required on Each Truck.
Each vehicle registered under NY HUT must display a current HUT decal in the cab. The certificate of registration must also be kept in the vehicle and presented upon request by NY DOT or State Police.
Quarterly MT-903 Filings.
Form MT-903 (Highway Use Tax Return) is due quarterly. It reports all New York miles driven by each qualifying vehicle. We prepare and file the MT-903 for your entire fleet every quarter without exception.
Penalties for Non-Compliance.
Driving in New York without a valid HUT certificate and decal can result in fines up to $500 per violation, vehicle impoundment, and back-tax assessments with penalties and interest. Stay compliant before you cross state lines.