Trucks hauling heavy loads across US' highways cause wear and tear on roads. To counterbalance that damage there are 4 states that require trucking companies to pay additional weight distance taxes to haul within their state lines. These additional taxes are used to keep their roads smooth and safe.
If you’re planning to have New York, New Mexico, Kentucky or Oregon in your trucking company’s regular route, you’ll likely want to complete these additional registration processes.
WEIGHT DISTANCE TAXES AND PERMITS
NEW YORK HIGHWAY USE TAX
New York imposes a Highway Use Tax (HUT) on any motor carrier using New York highways with a gross vehicle weight over 18,000 pounds. These carriers are required to register and obtain a New York HUT certificate and decal. To register, fill out Form TMT-1 or use their online registration system.
Highway use tax returns may be filed either by mail or online.
If you plan on only traveling through New York occasionally you can get a trip certificate of registration for a $25 fee. This trip permit allows you to operate in New York State for three days after the date it was issued. The permit will expire on midnight of the third day.
NEW MEXICO WEIGHT DISTANCE TAX
If you’re hauling within or through New Mexico and operate a vehicle with a gross vehicle weight over 26,000 pounds, you’ll need to register and pay the New Mexico Weight Distance Tax. Every quarter you’ll need to file and pay the appropriate taxes to the New Mexico Motor Vehicle Division, which can be done electronically at tap.state.nm.us.
New Mexico also provides temporary permits for those who need to haul within or through the state. Their trip permit must be obtained at a port of entry either before or when you cross state lines. The temporary trip permit is valid for 72 hours and the fee will be determined by your mileage and vehicle weight.
KENTUCKY HIGHWAY USE TAX OR KYU
Any carrier traveling through Kentucky with a declared vehicle weight equal to or greater than 59,999 pounds is required to register for the Kentucky Highway Use Tax (KYU). Registration can be completed online or by mail at drive.ky.gov. It’s suggested that you file online which provides an immediate KYU Number upon completion, whereas mailing your KYU application can take 10-14 business days to process. Quarterly tax filings will be completed online by registering for the KYU E-File Application.
Kentucky allows carriers to purchase one-time temporary KYU permits if you need to make irregular trips through the state.
OREGON WEIGHT-MILE TAX
Hauling through Oregon with a commercial vehicle having a combined weight of 26,000 pounds or more, will require payment to the Oregon Weight-Mile Tax. You’ll need to fill out the Oregon Weight Receipt and Tax Identifier (OWRATI) application and mail to the Oregon Department of Transportation, Motor Carrier Transportation Division. You’ll also be required to file a Highway Use Tax Bond with the Oregon Department of Transportation starting at $2,000 for one vehicle. Most motor carriers are required to report mileage tax on a monthly basis by the last day of the following month. You can access online services at https://www.oregontruckingonline.com/.
Oregon does supply temporary passes to those planning to haul within Oregon sporadically, but will only allow a maximum of five temporary passes in a 12-month period. Fees vary.
WEIGHT DISTANCE TAX FILING PROCESS
The amount of your weight distance taxes will typically depend on your truck’s weight and how many miles you traveled in each specific state. You’ll already have the miles traveled in each state reflected in your quarterly IFTA filing. Generally, taxes are due on the last day of the month following the end of the quarter.
Q1 (January-March): April 30
Q2 (April-June): July 31
Q3 (July-September): October 31
Q4 (October-December): January 31