New York – Updated Highway Use Tax Publication

SALT Report 1704 – The New York Department of Taxation and Finance updated its Highway Use Tax (HUT) publication for motor carriers.  New York imposes a tax on certain motor carriers that operate vehicles on New York State public highways.  The tax is based on the total mileage traveled on New York State public highways at a rate that is determined by the weight of the motor vehicle and the method in which the carrier chooses to report the tax.

The updated publication includes information regarding the vehicles that are subject to use tax, as well as the registration requirements, exemptions, recordkeeping requirements, purchases/leases, and tax returns.  It also includes information regarding the transportation of alcoholic beverages, cigarettes, and tobacco products, and information regarding additional taxes that may affect motor carrier businesses, such as the fuel use tax, corporation franchise tax, and personal income tax.

Exempt Purchases and Leases 

The purchase, rental, or lease of a tractor, trailer, or semitrailer with a combined gross vehicle weight of more than 26,000 pounds is exempt from New York state and local sales and use taxes. To make tax-exempt purchases or leases of these vehicles, the purchaser/lessee must provide the seller with a properly completed Form ST-121.1, Exemption Certificate for Tractors, Trailers, Semitrailers, or Omnibuses.  The exemption also applies to purchases of:

  • All property and parts purchased for equipping, maintaining, or repairing a qualified vehicle, and
  • Installation, maintenance, and repair services performed on property that will be installed on a qualified vehicle

For Further Information:

New York Department of Taxation and Finance – Publication 538