WHAT IS A HIGHWAY USE TAX (HUT) PERMIT?
Under the Highway Use Tax (Article 21 of the Tax Law), every motor vehicle—unless specifically exempted from the tax—with a gross weight of more than 18,000 pounds that travels on New York State public highways is required to have either a highway use tax (HUT) permit and sticker or an automotive fuel carrier (AFC) permit and sticker. Exempt vehicles include household goods carriers, US mail carriers, agricultural vehicles, governmental vehicles, vehicles owned and operated by any volunteer fire company or fire department, vehicles operating on fixed rails or tracks, road rollers, tractor-cranes, truck-cranes, power shovels, road building machines, snow plows, road sweepers, well drillers and buses. Motor Carriers with a HUT sticker/permit are required to file quarterly taxes on mileage traveled in NYS. NYS Thruway miles are reportable, but tax exempt.
