Status of NY HUT

New York State Highway Use Tax – Permits & Decals

Owner-Operator Independent’s Drivers Association (OOIDA) filed a class action lawsuit challenging the constitutionality of taxes that impose $15 for a certificate of registration and a $4 decal charge on all trucks using New York state highways. The taxes are imposed not only on New York-based trucks, which are driven proportionately higher miles in New York, but also on trucks based outside of New York, which are driven mostly in states other than New York. The Court ruled in favor of OOIDA and against the state of New York’s Department of Taxation and Finance on January 22, 2016.

Since this ruling, the New York State One Stop Credentialing and Registration (OSCAR) has been down impacting the ability of truckers to obtain the required permit and decal as required by the state of New York although the decision clearly abolished the sticker fee of $19 ($15 for a certificate of registration and a $4 decal charge) on all trucks. It is not clear on what the state of New York is going to do at this time. However, as of now the permit and decal are still required without the sticker fee of $19 per truck. So what about the practice of imposing a mileage tax on miles traveled in New York? The ruling did not abolish the highway use tax (HUT) based on miles traveled.

What and How to Get Permits & Decals?

Given the OSCAR system is currently closed or shut down to implement the required changes as a result of the trial court ruling, National Fleet Services is able to obtain required permit even though the OSCAR system is down. The discounted administrative fee to obtain the permanent permit will not exceed $26.50 per truck. National Fleet Services will offer additional discounts based on higher number of trucks for larger fleets.