Highway Use Tax Sticker: Who Needs One, Applying, and Penalties

A New York highway use tax sticker is the decal that commercial carriers must display on the front of any vehicle operating on New York public highways above the state’s weight thresholds. It shows that the carrier has registered with the Department of Taxation and Finance and holds an active Highway Use Tax (HUT) certificate of registration. The sticker itself costs $1.50 per vehicle, and you can order it online through OSCAR or by mailing Form TMT-1.¹

Which Vehicles Need a HUT Decal

New York Tax Law Section 501 sets three weight tests. Meeting any one of them triggers the registration and decal requirement:

Any motor vehicle with a gross weight over 18,000 pounds
Any truck with an unloaded weight over 8,000 pounds
Any tractor with an unloaded weight over 4,000 pounds

Gross weight is the vehicle plus the heaviest load it carries. Unloaded weight is the vehicle itself with no cargo.²

Carriers hauling automotive fuel have a parallel obligation. They apply on the same form but receive an AFC decal and a separate certificate of registration instead of the standard HUT credentials.³

Vehicles That Are Exempt

Some vehicles that clear the weight thresholds are still excluded from the program. Federal, state, and local government vehicles do not need a HUT sticker. Emergency vehicles such as fire trucks and ambulances are exempt regardless of weight. Farmers using their vehicles primarily to move agricultural products between their own properties or to nearby markets qualify for an exemption, and household goods movers are also excluded.

How to Apply

There are two ways to set up a HUT account and request credentials. The faster route is the One Stop Credentialing and Registration system (OSCAR) at oscar.ny.gov. If you prefer paper, mail Form TMT-1 to the Department of Taxation and Finance. A newer Form TMT-39 is designed specifically for setting up a new account.¹

You will need:

An Employer Identification Number, or a Social Security number if you are a sole proprietor without an EIN
A USDOT number; if you don’t have one, you can get it through OSCAR
For each vehicle: the VIN (entered exactly as it appears on the title), make, year, fuel type, and both unloaded and gross weights⁴

The combined fee for a certificate of registration and decal is $1.50 per vehicle. Replacement credentials cost the same $1.50.⁵ OSCAR submissions process faster than paper. Once issued, the certificate stays valid until it is revoked, suspended, or surrendered by the carrier.³

Where to Put the Decal

On a truck, tractor, or other self-propelled vehicle, the HUT decal is affixed to the body of the vehicle (including the bumper) as close as possible to the front license plate. On a trailer or semitrailer carrying automotive fuel, the AFC decal goes near the rear license plate.⁶ Weigh-station inspectors look for it in that spot. The certificate of registration itself stays at your regular place of business, not in the cab.³

If the Weight Changes

If a vehicle’s gross or unloaded weight goes up after registration, you must apply for a corrected certificate right away. Decreases work differently: applying for a corrected certificate at a lower weight is only allowed during January, though a full cancellation based on decreased weight can be filed in any month.³

Trip Certificate for Occasional Trips

Carriers that only occasionally run in New York can skip full registration and buy a trip certificate of registration instead. A trip certificate costs $25 per vehicle and is valid through midnight of the third day after it is issued, with no extensions for weekends or holidays. You may not obtain more than 10 trip certificates in a calendar year.⁷ Past a handful of trips, full registration at $1.50 per vehicle costs less than the permits.

What the Sticker Commits You To

The decal is the entry point, not the whole obligation. Registered carriers must file periodic HUT returns reporting miles traveled on New York public highways, excluding toll-paid portions of the Thruway. The tax is calculated per mile based on the vehicle’s weight and the weight method (gross or unloaded) you elect on your first return of the year.

Filing frequency depends on your prior-year HUT liability: annual if it was $1,200 or less, quarterly if more than $1,200 through $12,000, and monthly above $12,000. The Department reviews liability annually and notifies carriers when their frequency changes.⁸

All HUT records, including daily mileage logs, must be kept for at least four years. The four-year clock starts on the return’s due date or the date it was actually filed, whichever is later.⁹

Penalties for Running Without It

Operating a vehicle without the required decal, with a suspended or revoked decal, or with a decal issued for a different vehicle is a misdemeanor-level offense. Operating without a decal is treated as presumptive evidence that no certificate of registration was obtained. Criminal fines run $100 to $250 for a first conviction and $250 to $500 for a second or subsequent conviction, with possible imprisonment of up to 10 days on repeat offenses. The same range applies to running over the weight listed on your certificate or failing to keep required mileage records.¹⁰

Civil fines, imposed after notice and a hearing, hit harder: $500 to $2,000 for a first violation and $1,000 to $3,500 for a second or subsequent violation within three years, for operating without a certificate of registration or decal.¹¹

The Federal Heavy Vehicle Use Tax Is Separate

The New York HUT sticker is a state credential. It does not satisfy the federal Heavy Vehicle Use Tax, which applies separately to any highway motor vehicle with a taxable gross weight of 55,000 pounds or more. The federal tax runs on a July-through-June cycle, and IRS Form 2290 is due by the last day of the month after the vehicle is first used during the tax period.¹² After processing, the IRS issues a stamped Schedule 1 as proof of payment, which New York’s DMV requires for vehicle registration renewals.¹³ Carriers running vehicles at or above 55,000 pounds owe both taxes.

1
New York State Department of Taxation and Finance. Highway Use Tax
2
New York State Senate. New York Tax Law Section 501 – Definitions
3
New York State Senate. New York Tax Law 502 – Highway Use Registration
4
New York State Department of Taxation and Finance. Instructions for Form TMT-1
5
New York State Department of Taxation and Finance. Certificate of Registration
6
New York State Department of Taxation and Finance. N-12-18 Placement of Highway Use Tax Decals
7
New York State Department of Taxation and Finance. Certificate of Registration – Trip Certificate
8
New York State Department of Taxation and Finance. Filing Requirements for Highway Use Tax
9
New York State Department of Taxation and Finance. Recordkeeping Requirements – Highway Use Tax
10
New York State Department of Taxation and Finance. Summary of Enforcement Provisions – Highway Use Tax
11
New York State Senate. New York Tax Law 512 – Penalties and Interest
12
Internal Revenue Service. Instructions for Form 2290
13
Office of the Law Revision Counsel. 26 USC 4481 – Imposition of Tax