Motor Carrier Tax Information

The Federal Heavy Vehicle Use Tax (HVUT) is required and administered by the Internal Revenue Service (IRS). Federal law requires proof that the HVUT tax was paid when you register a vehicle that has a combination or loaded gross vehicle weight of 55,000 pounds or more.

Acceptable proof of HVUT payment can be any one of the following:

• a copy of Internal Revenue Service (IRS) Schedule I (Form 2290) stamped "received" by the IRS (The form must list the vehicle identification number or numbers and list the category in which the tax was paid. The list of vehicle identification numbers and categories is not required if tax was paid on more than 21 vehicles.)
• a copy of IRS Schedule I (Form 2290), without the receipt stamp, and proof of payment (Proof of payment is a copy of the front and back of the canceled check used to pay the HVUT.)
• IRS Schedule 1 (Form 2290) received back from the IRS that displays the "IRS e-file" logo and the "Received date displayed as MM/DD/YYYY" (This is acceptable proof if the tax was paid electronically.)

New York State is a member of the International Fuel Tax Agreement (IFTA). The IFTA simplifies the reporting of fuel use taxes by allowing a motor carrier to report to a single base jurisdiction all the fuel use taxes that it owes to the various IFTA member jurisdictions. IFTA is in effect in most states and Canadian provinces.

Under IFTA, motor carriers need only a single IFTA license for all qualified motor vehicles. Motor carriers must obtain two IFTA decals for each qualified motor vehicle from their base jurisdiction. The license and decals will allow those vehicles to travel in all IFTA member jurisdictions.

Participation in IFTA does not relieve a motor carrier of any obligation or liability for other vehicle-related requirements imposed by member jurisdictions.

New York State Highway Use Tax (TMT) is imposed on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). The tax is based on mileage traveled on New York State public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax.

Exempt vehicles include

• household goods carriers
• US mail carriers
• agricultural vehicles
• governmental vehicles
• vehicles owned and operated by any volunteer fire company or fire department
• vehicles operating under dealer or transporter plates
• recreational vehicles

Excluded vehicles include

• sand spreader
• road rollers
• tractor-cranes
• truck-cranes
• power shovels
• road building machines
• snow plows
• road sweepers
•  well drillers
• buses