STATE PERMITS

KENTUCKY

NEW YORK

NEW MEXICO

OREGON

KENTUCKY

(KENTUCKY USE TAX)

WHO NEEDS TO KNOW

If you're operating in Kentucky using vehicles registered for 60,000 or more lbs., then you are required to follow these rules.

WHAT IT IS

In addition to an IFTA license, Kentucky has laws for enforcing a weight distance tax. Sometimes it’s also called the Kentucky Use (KYU) Tax.

The weight distance tax is not IFTA. It is something extra that Kentucky charges you.

HOW IT WORKS

You get one license for your company which assigns you’re a unique KYU License Number.

Each truck must be electronically registered on your license. If the VIN number is not registered, the truck may be ticketed when driving through Kentucky.

Once you register a vehicle, it does not have to be renewed ever again.

On the other hand, each vehicle you no longer use should be removed from your license so that you are not held liable for the miles traveled by that vehicle.

COSTS

The tax you pay is calculated at $0.0285 cents per mile for an 80,000-lb. vehicle. This comes out to paying $1 for every 35 miles in Kentucky

RESPONSIBILITIES

From the first day when your KYU License is issued, you become responsible for filing quarterly tax returns.

DEADLINES

Kentucky follows a quarterly schedule just like New Mexico and New York. View the schedule here.

Make sure to file a return on time or you will owe late fees and penalties. The late penalty is a whopping 20% on top as well as interest.

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NEW MEXICO

(WEIGHT DISTANCE TAX)

WHO NEEDS TO KNOW

If you're operating in New Mexico using vehicles registered for 26,000 or more lbs., then you are required to follow these rules.

WHAT IT IS

In addition to an IFTA license, New Mexico has laws for enforcing a Weight Distance Tax (WDT). 

The weight distance tax is not IFTA. It is something extra that New Mexico charges you.

HOW IT WORKS

You get one account for your USDOT number. Once you have an account, you can obtain permits for each truck separately.

COSTS

The tax you pay is calculated at $0.0438 cents per mile for an 80,000-lb. vehicle. This comes out to paying $1 for every 23 miles in New Mexico.

RESPONSIBILITIES

Each truck must have a copy of the permit inside showing that truck's VIN number.

 

From the first time, you get a New Mexico permit for at least one truck, you become responsible for filing quarterly tax returns.

You must file a return by the deadline even if you did not travel through New Mexico.

If you don't file a return or pay the taxes due, your New Mexico will be suspended and your vehicles may be ticketed if driving through New Mexico.

DEADLINES

Each permit expires on December 31st.


NM WDT follows a quarterly filing schedule just like Kentucky and New York. View the schedule here.


Make sure to file a return or you will owe late fees and penalties. The late penalty is $5.00 in addition to interest.

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NEW YORK

(HIGHWAY USE TAX)

WHO NEEDS TO KNOW

If you're operating in New York using vehicles registered for 18,000 or more lbs., then you are required to follow these rules.

WHAT IT IS

In addition to an IFTA license, New York has laws for enforcing a highway use tax.

 

The highway use tax is not IFTA. It is something extra that New York charges you.

HOW IT WORKS

You register with New York and get the ability to purchase permits. For each truck, you can get a temporary permit almost immediately and within a few weeks you will receive a permanent certificate of registration and a HUT sticker by mail.

Once the HUT sticker is received, it should be placed on the corresponding truck according to the instructions.

COSTS

​The tax you pay is calculated at $0.0546 cents per mile for an 80,000-lb. vehicle.

This comes out to paying $1 for every 18.3 miles in New York.

However, there is an exception, you don't have to pay for any miles driven on the New York State Thruway.

RESPONSIBILITIES

Each truck traveling inside New York must have a copy of the permit with that truck's VIN number in addition to a HUT decal or sticker affixed to the front according to the instructions (unless a temporary permit is in the truck).

From the first time, you get a New York permit for at least one truck, you become responsible for filing quarterly tax returns.

You must file a return by the deadline even if you did not travel through New York.

If you don't file a return or pay the taxes due, your New York will be suspended and your vehicles may be ticketed if driving through New York.

DEADLINES

Permits expire at the end of every "Series". A Series is usually 3 years.

 

Currently we are in the 22nd Series and the Series began on January 1st 2016. The estimated date of expiration is December 31st, 2018.

 

New York HUT follows a quarterly filing schedule just like Kentucky and New Mexico. View the schedule here.

Make sure to file a return or you will owe late fees and penalties. The late penalty is 10% of your tax due plus interest.

On occasion, some companies may be switched to a monthly filing schedule. If you’re just starting out, don’t worry as this happens in cases where the quarterly tax payment exceeds $4,000 which is roughly for 73,000 non-thruway miles!

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OREGON

(WEIGHT-MILE TAX)

WHO NEEDS TO KNOW

If you're operating in Oregon using vehicles with a gross weight over 26,000 lbs., then you are required to follow these rules.

WHAT IT IS

Oregon does not charge a fuel tax for gallons of fuel used in Oregon. However, Oregon charges a flat tax per mile driven.

 

Oregon is special as it has a lot more requirements and options than the other state permits.

HOW IT WORKS

To avoid problems while driving through Oregon, each truck must have an Oregon permit.

 

There are two options to comply with this requirement. ​The first option is to get a permit for every trip separately. In this case, any tax due for the miles through Oregon has to be paid upfront and a copy of the payment receipt/permit must be placed in the truck. This option is recommended if you’re not sure about ever needing to go to or through Oregon.

The other option is to apply for an established account and get an annual Oregon permit for each truck that allows the truck to travel through Oregon anytime and at will during the year. In this case, you will be required to set up a bond and file monthly returns to pay the mileage taxes due. This option may be more convenient if you’re traveling to or through Oregon more than 5 times a year.

COSTS

The permit is technically called an Oregon Weight Receipt and Tax Identifier (OWRATI).

The tax you pay is calculated at $0.1638 cents per mile for an 80,000-lb. vehicle.

 

This comes out to paying $1 for every 6 miles in Oregon. You may notice that this is much higher than the other states, however that is partly because Oregon does not charge a fuel tax.

RESPONSIBILITIES

An Oregon permit (trip or annual) with the truck's VIN number must be in the truck when it enters and is within the Oregon border.

In addition, if you have a bond on file with the state, you will not be able to get your money back until an audit is done on your taxes paid.

During the audit, you must provide records that support your mileage calculations. Without adequate records, you should expect deductions of your bond to cover your liabilities.

DEADLINES

Unlike New York, Kentucky, and New Mexico, Oregon has a monthly tax filing schedule by default. After 12 months, you may switch to a quarterly filing schedule.

View the schedule here.

Keep in mind, these due dates apply only if your company has the annual permits and bond on file. If you're using the temporary trip permits, then you pay for everything up front.

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FILING SCHEDULES

QUARTERLY

This are the standard filing periods for any quarterly tax returns which include:

  • IFTA

  • KY

  • NY

  • NM

MONTHLY

These due dates apply only to Oregon annual permits and for companies who were switched to a monthly filing schedule in New York.