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A green truck drives swiftly on a highway surrounded by blurred trees. Text reads: "New York Highway Use Tax Registration: Things You Need To Know."

October 12, 2022

The New York Highway use tax is also called the fuel use tax. The state of New York is going to tax you both for the fuel you consume and the highways that you use within its geographical boundary. When you talk about the fuel use tax, it applies to vehicles above a certain weight. These vehicles operate across state lines and also to and from Canada. 

Note: When you talk about a highway use tax or a heavy highway vehicle use tax, the vehicles that these taxes are applicable to fall under a certain weight category. In this case, this vehicle must operate in New York too. There are special exemptions and reporting requirements as well for every tax.

You should know that the state of New York participates in the IFTA which is the International Fuel Tax Agreement. There are 48 states and all Canadian provinces included in the IFTA. If you are a passenger carrier or a freight carrier based in New York, you are required to pay the fuel use tax only to the state of New York. The base jurisdiction has the responsibility of remitting due taxes to other jurisdictions. The base jurisdiction performs a single audit for all member jurisdictions. The biggest purpose that the IFTA solves is that of eliminating the need to file separate fuel tax reports for each jurisdiction where you operate your vehicle.

Owners and operators are required to get a highway use tax registration immediately and also relevant decals before they start operating across the state of New York.

Understand What A Certificate Of Registration And Decals Mean For You

If you intend to operate your commercial motor vehicle on the New York State Public Highways, you must obtain your certificates of registration and relevant decals. Remember that each motor vehicle that you operate is going to be subject to the highway use tax. You should be aware of the two major types of registrations given below:

The HUT Certificate Of Registration

If you operate a truck, tractor, or any other self-propelled vehicle that has a gross weight of more than 18,000 pounds, you require this registration. Any truck or vehicle that has an unloaded weight of more than 8,000 pounds and also a tractor that has an unloaded weight of more than 4,000 pounds is required to get this registration done.

Automotive Fuel Carrier Certificate Of Registration

This registration is required for any kind of trailer, semi-trailer, truck, or any device that is attached to the vehicle that transports automotive fuel. The same weight rules are going to apply here as well. Creating your account to apply for your New York Highway use tax registration

Form TMT-39

If you want to fill out a new application for your highway use tax and automotive fuel carrier tax registration, you need to fill up this form.

Form TMT-1

You can use this application to get your highway use tax and automotive fuel carrier certificate of registration in addition to your decals.The state of New York allows you to apply for various operating credentials online using a single point of contact. Once you have created your HUT account, you will be able to use several services through the internet.

For more information regarding your certificate of registration and whether you require to install decals on your commercial vehicle or not, you should connect with your third-party administrator right away. They can explain everything to you much better and can also do everything on your behalf and rid you of this responsibility once and for all.

Your third-party administrator can help you understand better whether you are suited for a traditional registration or a HUT trip permit/certificate of registration depending upon the frequency you operate your commercial motor vehicles across the state of New York.

What Are Excluded And Exempt Vehicles? 

As the words suggest, excluded and exempt vehicles are excluded from the highway use tax registration. They do not have to fulfill any requirements if they are used for certain specific purposes. If a vehicle is used for an exempt activity exclusively, the HUT registration requirements are not going to apply to it.

A few examples of such vehicles include Omnibus, power shovels, Road building machines, road rollers, road sweepers, sand spreaders, snow plow machines, tractor cranes, truck cranes, well drillers, and the like.

Filing Your New York Highway Use Tax On Time

It is very important for you to complete your New York highway use tax filing on time. You are required to perform this quarterly, unlike HVUT filing which is an annual fee. If you have received your certificate of registration, you need to do the filing even if you do not have any taxes due. It applies to you even if somebody else is going to pay the tax that is due on the use of your vehicle which was operated under your certificate of registration. You can file this tax in the following ways:

HUT Web Filing Method/File NYHUT Online

This is the easiest and fastest way to file your taxes. You will get an electronic configuration number. It is going to include the details of your filing including the time and date when you made the payment.

Filing Through Mail

This is a more traditional way of filing your New York Highway use tax. Just download Form MT-903 and fill it out. You are then required to mail it to the address given on the form.

Determining Your New York Highway Use Tax

This tax can be calculated in two ways. One is based on the mileage that you have traveled on New York State Public Highways. The other is the weight of the motor vehicle that you drive across the New York State highways. You will be required to choose one of the methods. You can either pick the gross weight method or the unloaded wait method. After you have chosen your preferred method to compute the tax, you must make sure that the same method is used for each return throughout the year. You can only change this method in the coming year. Make sure to use the same process for each of your vehicles.

Record-Keeping Requirements For Your New York Highway Use Tax Registration And Tax Filing

If you are a motor carrier subject to the highway use tax, remember to keep daily records of the miles that you have traveled in New York. This applies to every vehicle that you operate and have been issued a certificate of registration for. Remember that if you do not comply with these requirements and any of the rules that have been mentioned here, the tax department is at liberty to do the following:

  • They can deny you a certificate of registration which means that you will not be able to operate your motor vehicle in New York
  • They can also suspend or cancel your certificate if you end up violating any of the provisions laid down for the purpose of filing the highway use tax

Conclusion

Why do you want to risk the failure to comply with these regulations at all? These are important guidelines and protocols that every commercial motor vehicle and carrier should follow if they intend to operate or do business on New York State Highways. It is better to associate with a dependable DOT compliance facilitator or third-party administrator. They will help you stay compliant throughout the year without any hassles.

FAQ

What Happens If You Fail a DOT Inspection?

If the vehicle or driver is deemed unsafe, they may be placed out of service, meaning the vehicle cannot operate until all violations are properly corrected.

Who decides which level of inspection to perform?

Both the Commercial Vehicle Safety Alliance (CVSA) and the Federal Motor Carrier Safety Administration have a part in DOT inspection levels. The CVSA develops the criteria and sets the procedures for every inspection level. The FMCSA establishes overall regulations and determines which vehicles must be inspected.

How often do DOT inspections happen?

DOT inspections can happen at any time. They most commonly happen during roadside stops and weigh stations. Carriers with higher risk, poor safety records, or hazardous material may be inspected more frequently.

What documents are required during an inspection?

Documents required during an inspection include but may not be limited to:

  • State driver’s license or commercial driver’s license
  • Medical examiner’s certificate
  • Record of duty status
  • Vehicle registrations
  • Periodic inspections document for all vehicles being operated
  • Shipping papers or bills of lading
  • Information for hazardous materials being transported
  • Proof of insurance

What are common DOT inspection violations?

According to the FMCSA, the 5 most cited roadside violations are:

  1. False Report of Driver’s Record of Duty Status: log falsification providing inaccurate or intentionally altered duty-status information.
  2. No Record of Duty Status (ELD Required): using a commercial vehicle without the required electronic logging device or valid time records.
  3. Inoperable Required Lamp: crucial lights (headlights, brake lights, turn signals, etc.) are not functioning properly.
  4. Operating a Commercial Motor Vehicle Without a Commercial Driver’s License (CDL)
  5. Operating a Commercial Motor Vehicle Without Proof of a Periodic Inspection: failure to meet FMCSA the maintenance standards of a required annual inspection.

Why is updating VMT important for compliance?

VMT is tracked to determine fuel tax obligations (Vehicle Miles Traveled Tax) used for road maintenance and improvements. Trucking companies must keep accurate records of VMT to ensure they pay the correct amount of taxes.

How often should VMT be updated?

For motor carriers VMT must be updated every two years along with the MCS-150 form for the Biennial Update.

Can VMT be tracked automatically with technology?

Yes, Electronic Legging Devices (ELDs), Fleet Management Apps, and Mileage Tracking Software are all technological advancements that can simplify the process of VMT tracking.

How does VMT affect taxes and fuel reporting?

Accurate VMT records help document mileage for business-related tax deductions, ensuring compliance with IRS regulations. It also supports fuel tax reporting by tracking the miles each vehicle travels in different jurisdictions, which is essential for state and federal fuel tax calculations. Proper tracking reduces errors, prevents penalties, and provides a clear record of operational costs.

How do I know when my Biennial Update is due?

  • Your filing schedule depends on the last two digits of your USDOT number. The last digit corresponds with what month the form needs to be filed in. January is 1, February is 2, March is 3, etc. The next to last digit determines the year (odd-numbered year or even numbered year). For example, DOT number 1234567 files their biennial update in July (7) of every even year (6). Contact us today to see if you’re due.

Does the Biennial Update cost money to file?

While you can file your Biennial Update yourself for no cost through FMCSA. The process can often be confusing and time-consuming. Our team can handle your filing for you, simplifying the process for you.

Do intrastate carriers need to file the update?

Yes, even if carriers stay within state lines, a biennial update is still needed for their USDOT number.

What happens if I miss my filing deadline?

  • Failure to complete biennial update to FMCSA can be subject to fines with a maximum penalty of $10,000. If your update is past due, you can still file it to restore your compliance status. Contact us today to file your form! https://dotcompliancegroup.com/bu-update/ 

What are the new FMCSA rules in 2025?

  1. Civil Penalty Amount Increases
  2. Drug & Alcohol Clearinghouse Becomes Exclusive Source for checking driver history.
  3. ELD Technology Required
  4. SMS (Safety Measurement System) Modernization
  5. Crash Preventability Determination Program Expanded

When do the 2025 FMCSA regulations take effect?

The confirmed dates these regulations take effect is May 30, June 23, October 1, 2025.

How can trucking companies prepare for these changes?

Regularly reviewing your Safety Measurement System (SMS) scores and maintaining personal checklists for inspections, driver qualification files, and drug and alcohol testing helps catch issues before they affect audits. Partnering with DOT Compliance Group streamlines filings, reporting, and ongoing monitoring, taking the guesswork out of FMCSA regulations and keeping your operation audit-ready year-round.

What Triggers a DOT Compliance Review?

A DOT compliance review is triggered when FMCSA wants to ensure a carrier is following safety regulations. Common triggers include high SMS safety scores, a history of crashes or violations, and previous noncompliance. Staying proactive with accurate records, driver files, and regular internal audits helps reduce the likelihood of a review.

Where can I get help with FMCSA filings?

DOT Compliance Group can assist with any help or questions you may have about FMCSA filings. Call 972-476-9962.

How long are violations kept on record?

According to the Clearinghouse rules, drug and alcohol violations remain in the FMCSA Clearinghouse for five years, provided all requirements (such as completing the return‑to‑duty process) have been met before that period ends.

What if an employer makes a mistake in reporting?

In practice, correcting an employer reporting error typically involves identifying the mistake in the database and then submitting a request for correction through the Clearinghouse portal or FMCSA procedures, so the record reflects accurate information. 

What are the penalties for non-compliance?

FMCSA rules allow civil penalties for non‑compliance, and separate authorities note that employers who fail to meet Clearinghouse requirements may face civil fines or criminal penalties under federal regulations.

Do trucking companies check the Clearinghouse?

Yes — trucking companies check the Clearinghouse as part of their hiring and compliance process. The FMCSA Clearinghouse is designed so employers can search a driver’s drug and alcohol violation records before permitting them to operate a commercial vehicle. Employers are required to conduct these queries for both prospective and current drivers as part of compliance.

How MOTUS Changes Daily Compliance Operations

MOTUS primarily changes system access and verification, not safety rules. Login issues, verification delays, or profile errors could temporarily affect filing ability if not addressed early. Even when regulations themselves remain unchanged, system transitions can create operational confusion. Proper preparation helps prevent disruptions in daily compliance operations.

When will MOTUS fully launch for motor carriers?

Phase 2 of MOTUS, which includes motor carriers, brokers, and freight forwarders, is expected mid-to-late 2026. During this phase, users will create accounts, complete business verification, and begin filing through the system. Post-launch enhancements and refinements will continue afterward.

Who is required to use MOTUS?

MOTUS will apply to interstate carriers, brokers, freight forwarders, passenger carriers, and Mexico-domiciled carriers operating in the U.S. Intrastate requirements remain governed by state regulations, though some states still require USDOT registration. For authority holders, additional insight is available in our guide to Motus registration for carriers and brokers.

Does MOTUS replace the FMCSA Portal?

MOTUS does not directly replace the FMCSA Portal. It modernizes and centralizes functions currently spread across multiple systems. Over time, it will replace legacy registration platforms.

Does MOTUS replace the Unified Registration System (URS)?

MOTUS is part of the FMCSA’s broader modernization effort and is intended to replace fragmented registration processes, including legacy URS functions. It consolidates and modernizes legacy registration systems over time, but does not change the core regulatory requirements for carriers.

Will MOTUS eliminate MC, FF, or MX numbers?

No, MOTUS will not eliminate MC, FF, or MX numbers. The modernization affects access and verification — not authority structure. Existing authority numbers stay valid; MOTUS only changes how registration data is accessed and managed.

What documents are required for a DOT audit?

Documents required during an inspection include but may not be limited to:

  • State driver’s license or commercial driver’s license
  • Medical examiner’s certificate
  • Record of duty status
  • Vehicle registrations
  • Periodic inspections document for all vehicles being operated
  • Shipping papers or bills of lading
  • Information for hazardous materials being transported
  • Proof of insurance

Who must comply with DOT regulations?

Any business operating a Commercial Motor Vehicle (CMV) with a USDOT number is required to comply with DOT regulations. This requirement applies to motor carriers, freight forwarders, brokers, and companies operating under a hazardous materials permit.

How can companies avoid common DOT violations?

Companies can avoid common DOT violations by maintaining accurate records, including driver logs, vehicle inspections, and required documents. Regular vehicle maintenance and pre-trip inspections help prevent safety-related violations. Proper training ensures drivers follow Hours-Of-Service rules, secure cargo correctly, and meet CDL and medical requirements. Using technology like ELDs and fleet management software can streamline compliance and reduce the risk of penalties.

What happens during a DOT compliance review?

During a DOT compliance review, or audit, officers review both the vehicle and the driver to ensure compliance with federal and state regulations. They check registration, insurance, inspection reports, and inspect safety equipment and vehicle systems for proper operation. Drivers’ licenses, medical cards, hours-of-service records, and logbooks or ELDs are also examined. The inspection helps identify violations and ensure safety on the road.

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