The New York Highway Use Tax (HUT) is a state tax on certain commercial motor vehicles that use New York public highways for business. It is administered by the New York State Department of Taxation and Finance and is separate from federal fuel taxes, IFTA, and New York Thruway tolls.
Why New York requires HUT
HUT helps fund highway maintenance by taxing heavier commercial traffic that places greater wear on roads and bridges. If your operation hauls freight or otherwise uses qualifying trucks on New York public roads, you may need a HUT credential before you enter the state.
Who is generally subject to HUT
In broad terms, HUT applies to motor vehicles used on New York public highways for business when the gross weight exceeds 18,000 pounds—alone or in combination with a trailer. Exact applicability can depend on vehicle use, exemptions, and exclusions published by the state.
- Interstate and intrastate carriers entering or operating in New York
- Owner-operators and fleets with qualifying power units or combinations
- Occasional visitors who need short-term authorization before full registration
Temporary permit vs. HUT sticker
Carriers typically choose one of two paths:
- 72-hour temporary HUT permit (trip certificate): short-term authorization for limited consecutive days—useful for first trips, occasional loads, or when you need legal entry quickly.
- HUT sticker / registration: ongoing credential for regular New York operations, including account setup, vehicle registration, certificate, and decal.
Online ordering on this site focuses on the 72-hour temporary HUT permit and the HUT sticker services.
What HUT is not
HUT is not a replacement for USDOT registration, IFTA, IRP, insurance filings, or Thruway tolls. Many carriers need several credentials at once. Confirm your full compliance stack before dispatching into New York.
For help choosing between a temporary permit and a sticker, review our related guides or contact our team before you roll.