New York State highway use tax (TMT)

New York State Highway Use Tax (TMT) is imposed on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). The tax is based on mileage traveled on New York State public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax.


Exempt vehicles include

Federal Heavy Vehicle Use Tax (HVUT)

The Federal Heavy Vehicle Use Tax (HVUT) is required and administered by the Internal Revenue Service (IRS). Federal law requires proof that the HVUT tax was paid when you register a vehicle that has a combination or loaded gross vehicle weight of 55,000 pounds or more.

Vehicles required to have an escort

Definitions

Escort vehicle - A marked vehicle with warning signs and lights that operates in front of or behind a large vehicle that exceeds normal vehicle dimensions in height, length, width and/or overhang. The escort vehicle protects the escorted vehicle and warns and protects other highway users.

Overweight and special hauling permits

The Vehicle and Traffic Law and the Department of Transportation (DOT) limit the maximum registration weight for tractors and trucks in New York State.

Which vehicles require an overweight permit?

Motor carrier safety enforcement (PRISM)

PRISM is a federal and state partnership developed to reduce commercial motor vehicle accidents. PRISM identifies motor carriers with poor safety records and holds the carriers responsible for the safety of their operations.

PRISM links the motor carrier safety information of the Federal Motor Carrier Safety Administration (FMCSA) with state motor vehicle registration processes to determine the safety and fitness of motor carriers.

PRISM Enforcement

One-stop Credentialing and Registration (OSCAR)

OSCAR is a one-stop website for motor carriers. Oscar provides a single point of contact to

  • apply online
  • pay for and receive credentials for certain IRP Transactions
  • Highway Use Tax (HUT)
  • International Fuel Tax Agreement (IFTA), and
  • certain NYS DOT Oversize/Overweight Permits online

OSCAR replaces a system that required a carrier to interact with as many as four different New York State agencies to get all the required credentials.

International Registration Plan (IRP)

The International Registration Plan (IRP) is a registration agreement between all of the states in the continental United States, the District of Columbia and all the Canadian provinces. The IRP allows for the registration of commercial vehicles that travel in two or more of these jurisdictions.

Diesel inspections emission testing

What inspection and emissions testing are required for diesel vehicles?

A non-exempt diesel-powered motor vehicle may be subject to either the OBDII emissions inspection or the diesel emissions inspection. Additional information about these inspections may be found on the table below.

Emissions Inspections for Diesel-powered Vehicles

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