US state tax

New York Highway Use Tax: registration, decals and MT-903

A New York State tax, separate from IFTA, on heavy trucks using its highways. Profirm registers you, orders your decals and files your MT-903 returns.

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Key facts

Who is subject: Trucks, tractors and other self-propelled vehicles over 18,000 lb gross weight.
Before you drive: A certificate of registration and a HUT decal for each vehicle (state fee: US$1.50 per vehicle).
Return: Form MT-903
Frequency: Quarterly to start. Then based on the prior year’s tax: monthly (over $12,000), quarterly, or annual ($1,200 or less).
Due date: Last day of the month after the period (April 30, July 31, October 31, January 31 for quarterly filers). Required even with no tax due.

Gross or unloaded weight

The tax is calculated with one of two methods, chosen on the first return of the year: gross weight or unloaded weight. It then applies to all your vehicles for the whole year. With gross weight, loaded and empty miles must be recorded separately.

Only go to New York occasionally?

A trip certificate can replace registration: US$25 (state fee), valid until midnight of the 3rd day after it is issued, up to 10 per year. No return is needed for that trip.

Records to keep

A daily record for each vehicle (miles in New York, Thruway miles), kept for 4 years. The certificate of registration stays at your office, not in the truck.

US state taxes

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