Which states and which trucks
These taxes are separate from IFTA and from your registration, and they catch many carriers by surprise the first time they run through one of these states.
| State | Program | Generally applies to | Filing frequency |
|---|---|---|---|
| Kentucky | KYU weight distance tax | Vehicles with a combined licensed weight of 60,000 pounds or more | Quarterly |
| New York | Highway Use Tax (HUT) | Vehicles over 18,000 pounds gross weight (or certain unloaded weights) | Quarterly for most; monthly or annual depending on liability |
| New Mexico | Weight Distance Tax permit | Vehicles with a declared gross weight over 26,000 pounds | Quarterly |
| Oregon | Weight-mile tax | Vehicles over 26,000 pounds; Oregon does not participate in IFTA for these vehicles | Monthly for most carriers; some qualify for quarterly or flat-fee options |
Thresholds and filing frequencies are set by each state and can change; we confirm the current rules for your vehicles before setting anything up.
What we do
- Work out which of the four programs apply to your trucks and your routes.
- Open the accounts: KYU number, New York HUT certificate and decals, New Mexico permit, Oregon account and plates or temporary passes, including any bond the state requires.
- Prepare and file the periodic returns from your mileage records, and tell you what to remit.
- Arrange temporary trip permits when you only occasionally run through one of these states and a permanent account is not worth keeping.
- Keep the accounts current with your vehicle list, and close them properly if you stop operating in a state.
What you will need
- USDOT number and base-state registration details
- Vehicle list with VINs, declared and registered weights and axle counts
- Miles driven in each of these states for every filing period
- For Oregon, the information needed for a bond or deposit if the state requires one for a new account
Common questions
I only drive through Kentucky a few times a year. Do I need a KYU number?
If your vehicle meets the weight threshold, you need either a KYU account or a temporary permit for each trip. For occasional trips a temporary permit is usually simpler; for regular runs an account is cheaper over time. We will tell you which makes sense for your volume.
Is this the same as IFTA?
No. IFTA settles fuel tax between states. These programs tax distance traveled in the state regardless of where you bought fuel, and they require their own accounts and returns.
What happens if I run through without a permit?
These programs are enforced at weigh stations and through audits. Operating without the required account or permit can mean fines, back taxes with penalties and in some cases the vehicle being held until a permit is issued.
Next step: Tell us where you run and your truck weights, and we will confirm which permits apply and set them up.
Think and Thank LLC is an independent, privately owned service provider. We are not a government agency and are not affiliated with FMCSA, USDOT, the IRS or any state agency.