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What is the New York HUT Mileage/Highway Use Tax
WHAT IS THE NEW YORK HUT MILEAGE/HIGHWAY USE TAX
New York - Highway use tax at a glance
What is the highway use tax?
The highway use tax (HUT) is imposed on motor carriers operating motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). The tax is based on mileage traveled on New York State public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax.
In general, the gross weight method is used to compute your tax and determine your registration requirements. However, you may elect to use the unloaded weight method to compute your tax and determine your registration requirements. You must use the same method for all your motor vehicles.
What vehicles are subject to the highway use tax?
The following motor vehicles are subject to tax depending on whether the gross weight method or unloaded weight method is used. Any truck, tractor, or other self-propelled vehicle with a gross weight of more than 18,000 pounds.
Gross weight method
Gross weight means the unloaded weight of the truck, tractor, or other self-propelled vehicle plus the unloaded weight of the heaviest trailer, semitrailer, dolly, or other device to be drawn by that motor vehicle plus the maximum load to be carried or drawn by the motor vehicle. The weight of the driver and a helper is not included. The gross weight of a tow truck does not include the weight of any vehicle that is being towed partly or wholly upon the towed vehicle’s own wheels. However, the gross weight of a flatbed tow truck must include the weight of the heaviest vehicle being transported on the bed of the truck.
Certificate of Registration
Before operating in New York State, you must obtain a certificate of registration for each motor vehicle subject to the tax. Certificates of registration, a HUT certificate of registration and an automotive fuel carrier
Decals
Beginning January 1, 2013, you must affix a decal to each vehicle that is required to have a certificate of registration.
WHAT IS THE NEW MEXICO MILEAGE/HIGHWAY USE TAX
New Mexico - Highway use tax at a glance
What is the New Mexico Weight Distance Permit?
The New Mexico Weight Distance Permit is a tax license issued for the New Mexico Weight Distance Permit Tax. Any motor carrier 26,001-80,000 pounds traveling on New Mexico highways is subject to this tax. The tax is computed based on mileage traveled on New Mexico highways at a rate determined by the weight of the vehicle.
How long does it take to receive my permit?
Most New Mexico Weight Distance permits will be issued within 24 hours on business days (Monday thru Friday). If the application is submitted on the weekend, the permit will be issued the next business day.
How long is the permit valid?
The New Mexico Weight Distance permits are valid through December 31st of the year they are issued for.
Can I just get temporaries instead?
You can, however, the tax is considerably less per mile with the annual permit versus the temporaries. If you travel through New Mexico often, it is to your advantage to obtain the annual permit.
Once I have the New Mexico Weight Distance Permit, what do I need to do?
Once you have the permit issued, you will need to file your quarterly taxes in a timely manner to keep the permit in good standing with the state. Quarterly reports are due on the last day of the month following the end of the quarter.