The 23rd series NYS Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registration (C of Rs) and decals are set to expire on December 31, 2021. Get ready now to make sure that you receive your 24th series decals in time to place them on your vehicles before January 1, 2022.
- Your account must be up to date before we can process your registration. Log in to your Business Online Services account to:
- Review your Account Summary for outstanding bills for any taxes we administer
- File your delinquent HUT tax returns
- Confirm the address we have on file for you; this is the address we will mail your decals to. If your address is incorrect, you may update it online:
- Log in to your Business Online Services account.
- Select the ≡ Services menu.
- Select Business Change of Address.
- If you have an OSCAR account, review and, if necessary, update your vehicle information.
If you need further assistance, call the Miscellaneous Business Tax Center, Monday through Friday from 8:30 am to 4:30 pm Select option 2 to speak with a highway use tax representative.
Beginning October 1, 2021
Renew your credentials, and pay your renewal fees, online, with One Stop Credentialing and Registration (OSCAR). Submit your renewal application by November 30, 2021, to make sure you receive your decals in time to place them on your vehicles before January 1, 2022.
- If you are already enrolled in OSCAR, use your current OSCAR password to renew online.
- If you are not enrolled, visit OSCAR, and select Enroll Now. You must have a United States Department of Transportation (USDOT) number and an employer identification number (EIN). It’s fast, easy, and secure.
- If you are unable to renew electronically, you may file Form TMT-1.2, Renewal Application for Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registrations (C of R) and Decals – 24th Series. (This form will be available when the renewal period begins).
You must pay $1.50 for each truck, tractor, or other self-propelled device, and for each trailer, semitrailer, dolly, or other device that transports automotive fuel. This fee is for the C of R and decal.
Interestingly the administrative costs for the state amount to about $16 per truck, making HUT a costly and inefficient tax for the state. New York should look repeal HUT and seek fairer and more efficient means of revenue.