The Highway Use Tax (“HUT”) is a tax on motor carriers who operate certain motor vehicles (mostly trucks) on New York State public highways.
For purposes of HUT liability, “motor vehicle” is defined any: truck, tractor, or other self-propelled device, and any trailer, semi-trailer, or dolly, or other device that is drawn having a gross weight, alone or in combination with another motor vehicle, trailer, semi-trailer, dolly, or other device of more than 18,000 pounds, truck having an unloaded weight of more than 8,000 pounds, and tractor having an unloaded weight of more than 4,000 pounds. Some “motor vehicles” are excluded (buses, highway construction and maintenance vehicles) and others are exempt (emergency, farm and recreational).
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.
Gross weight excludes the weight of the driver and a helper. For a tow truck, it excludes the weight of any vehicle that is being towed partly or wholly upon the towed vehicle’s own wheels. Gross weight of a flatbed tow truck must include the weight of the heaviest vehicle being transported on the bed of the truck.
Unloaded weight means the actual weight of the motor vehicle, including:
- all equipment necessary for its performance as a vehicle,
- all equipment necessary for its safety,
- all equipment permanently attached to the vehicle,
- all equipment used exclusively for the protection of its load,
- all equipment used exclusively for loading or unloading the vehicle, and
- the weight of full fuel tank(s) used to propel the vehicle. The weight of the driver and a helper is not included.
The tax is based on mileage traveled on New York State public highways (excluding toll-paid portions of the New York State Thruway) and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax.
Before operating a motor vehicle on the public highways of New York State, you must obtain a certificate of registration for each motor vehicle subject to the highway use tax. Also, you must affix a decal to each motor vehicle that is required to have a certificate of registration.
If your vehicles only make limited trips in New York State, instead of registering, obtaining a decal, and filing highway use tax returns, you can get a trip certificate of registration (up to 10 per year) for a small fee.
If you do not comply with the Highway Use Tax Law, you may be subject to civil or criminal penalties. For a first offense, you are subject to a fine. However, for a second or subsequent offense, you are subject to a higher fine plus up to 10 days in jail.
Besides a fine what if any are the consequences of a Corporation pleading guilty to Tax Law Section 1815 A1a1. Note this is the first offense.
Subdivision (2) of Tax Law 1815(1)(a) states as follows:
(2) Any person who violates any provision of this subdivision, upon a first conviction shall be subject to a fine of not less than one hundred dollars or more than two hundred fifty dollars; and upon a second or subsequent conviction to a fine of not less than two hundred fifty dollars or more than five hundred dollars or by imprisonment for not more than ten days. Except as otherwise provided by law such a violation shall not be a crime and the penalty or punishment imposed therefor shall not be deemed for any purpose a penal or criminal penalty or punishment and shall not impose any disability upon or affect or impair the credibility as a witness, or otherwise, of any person convicted thereof.
We have a small trucking business in PA. Our driver got a ticket for not obeying a traffic control device and also for not having a NY Hut sticker. The sticker had been ordered months ago, and according to the person we spoke to from NY DOT, the reason we still haven’t received it is because they are really behind and don’t have the materials needed. Is there anything we can do for this? Also, do you know how much to expect the fine to be?
We would recommend pleading not guilty to both tickets under your circumstances. Call us at 212-683-7373 to discuss.
As a MidWest motor carrier, we make several trips through NY each year and have been getting the limited HUT certs. We may end up needing more than 10 a year. What is the cost for registering some of our vehicles, getting a permanent HUT sticker and then filing highway tax use returns.
Check out the Highway Use Tax page on the DMV website for answers.
Hello! I have small transportation company. My driver got a ticket because he didn’t have his NY HUT sticker.
We need to reply by mail with Plea of guilty or plea of not guilty.
What should I reply?
I read that this is going to be a fine ($100-250 for first time). We are willing to pay that fine.
But if I mailed plea of guilty, is it going to be on drivers record? what we can do to pay fine, but do not have anything on drivers record?
You should plead not guilty and, then, try to get the court to substitute the corporation for the driver. This substitution will avoid your driver getting this conviction on his or her driving record.
We do this all the time so feel free to call us if you want our help.