x3allamerican State-Specific Trucking Taxes (Beyond IFTA)
Five US states impose road-use taxes on CMVs that are SEPARATE from IFTA. Carriers operating in or through these states must register + file in addition to their IFTA returns.
1. New York Highway Use Tax (HUT)
Who pays: Motor vehicles using NY public highways at 18,001+ lb gross weight.
Registration: Apply for NY HUT permit + decals via NY DTF. ~$1.50 per truck registration.
Filing cadence: Quarterly (Q1 due April 30, Q2 July 31, Q3 Oct 31, Q4 Jan 31).
How taxed:
- Gross Weight Method — calculated by maximum gross weight of the vehicle + miles driven in NY
- Unloaded Weight Method — based on unloaded vehicle weight + miles driven in NY
- Operator picks one method per truck and uses consistently
Rates (approximate, as of 2026):
- 18,001-26,000 lb: $0.005 per mile
- 26,001-29,000 lb: $0.008 per mile
- 29,001-32,000 lb: $0.012 per mile
- ... scaling up
- 80,001+ lb: $0.057 per mile
Records retained: 4 years.
Special note: Bobtail (no trailer attached) operations and certain ag/forestry vehicles may be exempt.
2. Kentucky Intrastate Tax (KIT) / KY Weight-Distance Tax
Who pays: Motor vehicles using KY highways at 60,001+ lb (KIT). Also a separate Kentucky Highway Use Tax for 26,001+ lb.
Filing cadence: Quarterly.
Rates:
- KIT rate: $0.0285 per mile (one of the highest weight-distance rates)
Records retained: 4 years.
3. Oregon Weight-Mile Tax
Who pays: Vehicles using OR public highways at 26,001+ lb registered gross weight.
Filing cadence: Monthly (most carriers) OR quarterly (lower-mile fleets — annual mileage < 100K).
Registration: Apply via OR DOT. Permit + temporary trip permit options.
Rates (approximate):
- Calculated by combined weight × miles in OR
- Heavy hauler (80,001+ lb): ~$0.16 per mile
How it's filed: Submit monthly weight-mile report. Includes:
- Total miles in OR
- Combined weight
- Trip records
Special quirks:
- Oregon has NO IFTA participation (Oregon doesn't collect fuel tax at the pump for CMVs; weight-mile is the equivalent)
- Out-of-state carriers pay through trip permits OR full registration
- Configuration changes (e.g., adding pup trailers) require updating the registration
Records retained: 3 years (Oregon-specific).
4. New Mexico Weight-Distance Tax
Who pays: Vehicles using NM highways at 26,001+ lb gross weight.
Filing cadence: Quarterly.
Rates:
- Variable by weight class
- Typical: $0.01-$0.04 per mile depending on weight
Registration: Apply via NM Taxation & Revenue Department.
Records retained: 3 years.
5. Connecticut Highway Use Fee
Who pays: Vehicles ≥ 26,000 lb traveling in CT (newer — enacted 2023).
Filing cadence: Monthly.
Rates:
- Variable by weight class
- 26,001-28,000 lb: $0.025/mile
- 28,001-30,000 lb: $0.028/mile
- ... scaling up
- 80,001+ lb: $0.175/mile
Registration: Apply via CT DRS. Free registration.
Comparison + summary
| State | Threshold | Filing | Rate range |
|---|---|---|---|
| NY HUT | 18,001+ lb | Quarterly | $0.005-$0.057/mi |
| KY KIT | 60,001+ lb intrastate | Quarterly | $0.0285/mi |
| OR Weight-Mile | 26,001+ lb | Monthly/Quarterly | Up to $0.16/mi |
| NM Weight-Distance | 26,001+ lb | Quarterly | $0.01-$0.04/mi |
| CT Highway Use | 26,000+ lb | Monthly | $0.025-$0.175/mi |
Why these are separate from IFTA
IFTA covers fuel tax (federal motor fuel tax distributed to states based on miles). These state taxes are road-use taxes (paying for road wear caused by heavy vehicles) — a different revenue stream.
Practical implication: a truck operating in NY pays IFTA on fuel consumed there AND HUT on miles driven there. Two separate quarterly filings.
Records to keep
Across all these state taxes, retain for at least 3-4 years:
- Daily trip log per vehicle (date, route, miles per state)
- Beginning + ending odometer per state border crossing
- Fuel purchase receipts
- Tax filings + receipts of payment
Most ELD providers can export per-state mileage reports. Use those.
Common mistakes
- Not registering with the state before operating. Operating without a permit can result in penalties or temporary bans.
- Mixing OR weight-mile filing with IFTA filings. OR is NOT an IFTA state; separate.
- Filing only annually when state requires quarterly or monthly.
- Reporting truck-only miles when state requires combination weight. Pup trailers + bobtail need to be reported correctly.
- Missing the recent CT Highway Use Fee — it's new (2023) so many out-of-state carriers don't know it exists.
Where this fits in X3
X3's ifta.html page is currently IFTA-focused. State-specific weight-distance taxes are a future v2 feature. For now, X3 customers operating in NY/KY/OR/NM/CT should use the state's own filing portals + maintain mileage records.
If asked about specific state filing portals:
- NY: tax.ny.gov (Highway Use Tax)
- KY: revenue.ky.gov (KIT)
- OR: oregon.gov/odot (Weight-Mile)
- NM: tax.newmexico.gov (Weight-Distance)
- CT: portal.ct.gov/DRS (Highway Use Fee)
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