New Rules Regarding Highway Use Tax Permits and Stickers

Based on a change in Federal law (Public Law 109-59) and its interpretation by the Federal Motor Carrier Safety Administration, effective immediately, motor carriers are subject to the highway use tax imposed under Article 21 of the Tax Law, are no longer required to either display highway use tax stickers or to carry highway use tax permits in their motor vehicles.

Motor carriers must still obtain highway use tax permits for motor vehicles subject to the highway use tax. However, stickers will no longer be provided with the permits. Carriers should retain the permits, even though they are no longer required to be carried in the vehicles to assist them in filing highway use tax returns and paying the tax. These new rules apply to all types of permits (e.g. automotive fuel carrier permits, trip permits). The fees for all permits remain the same.

For more information on Highway Use Tax, please see www.nystax.gov/nyshome/huidx.htm, or contact the Miscellaneous Business Tax Information Center at 1 800 972-1233.

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