Permits – New York, Kentucky, New Mexico, Oregon, New York Highway Use Tax (HUT)

New York Highway Use Tax (HUT): The New York Highway Use Tax (HUT) is imposed on motor carriers operating certain motor vehicles on New York State public highways. The tax is based on mileage traveled at a rate determined by the weight of the motor vehicle. A HUT certificate of registration is required for any truck, tractor, or other self-propelled vehicle with a gross weight more than 18,000 pounds. As of January 1, 2013, you must affix a decal to each vehicle that’s required to have a certificate of registration.

Kentucky Highway Use License (KYU): This license is required for vehicles with a registered gross weight of 60,000 lbs and above to report mileage tax. A surety bond is only required for carriers whose license has been cancelled for any reason. Qualified vehicles must file a quarterly tax report and pay appropriate taxes.

New Mexico Weight Permit: New Mexico imposes a weight-distance tax on owners, operators, and registrants of intra and interstate commercial vehicles with a declared gross vehicle weight more than 26,000 pounds.

This tax is based on vehicle weight and miles traveled on New Mexico roads. Companies must register and apply each year for a New Mexico Weight Distance Permit. Those subject to the weight-distance tax (WDT) must file a New Mexico weight-distance tax return on a quarterly basis and pay the tax due to the MVD. Oregon: When traveling in Oregon or entering Oregon, carriers must obtain tax and registration credentials prior to operating. The only exception is if entering Oregon on I-5 @ OR/WA border and going directly to Portland Bridge Office at Jantzen Beach and purchasing credentials. Office is open M-F 8:00 am to 5:00 pm. Carriers operating vehicles in Oregon with a combined weight 26,001 or more GVW must have either a valid temporary pass or an Oregon Weight Receipt and Tax Identifier for each power unit. Companies are required to report Oregon road miles and pay the appropriate weight-mile tax either monthly or quarterly to the Oregon Department of Transportation. ODOT requires the posting of a bond, which may be dismissed after demonstration of timely reporting.

Note: Oregon DOT has implemented restrictions to temporary permits. Only 5 per vehicle or 35 per account within one year may be issued. Customers exceeding this limit will be required to establish an account.