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

  • household goods carriers
  • US mail carriers
  • agricultural vehicles
  • governmental vehicles
  • vehicles owned and operated by any volunteer fire company or fire department
  • vehicles operating under dealer or transporter plates
  • recreational vehicles

Excluded vehicles include

  • sand spreader
  • road rollers
  • tractor-cranes
  • truck-cranes
  • power shovels
  • road building machines
  • snow plows
  • road sweepers
  •  well drillers
  • buses

See the One-stop Credentialing and Registration (OSCAR) page for more information.

Also see New York State Highway Use Tax Bulletins at NY State Department of Tax and Finance