Highway Use Tax

The highway use tax is a tax on motor carriers who operate certain motor vehicles on New York State public highways

A motor vehicle includes any:

truck, tractor, or other self-propelled device, and any trailer, semi-trailer, or dolly, or other device that is drawn having a gross weight, alone or in combination with another motor vehicle, trailer, semi-trailer, dolly, or other device of more than 18,000 pounds,

  • truck having an unloaded weight of more than 8,000 pounds, and
  • tractor having an unloaded weight of more than 4,000 pounds.

Gross weight means:

  • the unloaded weight of the truck, tractor, or other self-propelled vehicle; plus
  • the unloaded weight of the heaviest trailer, semitrailer, dolly, or other device to be drawn by that motor vehicle; plus
  • the maximum load to be carried or drawn by the motor vehicle.
    • Gross weight excludes the weight of the driver and a helper. For a tow truck, it excludes the weight of any vehicle that is being towed partly or wholly upon the towed vehicle’s own wheels. Gross weight of a flatbed tow truck must include the weight of the heaviest vehicle being transported on the bed of the truck.

      Unloaded weight means the actual weight of the motor vehicle, including:

      • all equipment necessary for its performance as a vehicle,
      • all equipment necessary for its safety,
      • all equipment permanently attached to the vehicle,
      • all equipment used exclusively for the protection of its load,
      • all equipment used exclusively for loading or unloading the vehicle, and
      • the weight of full fuel tank(s) used to propel the vehicle. The weight of the driver and a helper is not included.

      How much is the heavy highway use tax?
      If the gross taxable weight is from 55,000 to 75,000 pounds, the HVUT is $100, plus $22 per 1,000 pounds over 55,000 pounds. For over 75,000-pound vehicles, the maximum HVUT is $550 per year.

      How much is the Heavy Highway Vehicle Use Tax?
      Form 2290. Heavy Highway Vehicle Use Tax Return or Form 2290 is a Federal Excise Tax imposed on vehicles operating in public highways with a gross weight of 55,000 pounds or more. Taxes are collected annually and are used for highway construction and maintenance.