Weight-Distance Tax States: NY HUT, KYU, NM WD & Oregon vs Form 2290

Motor carriers operating heavy commercial vehicles across state lines encounter two distinct categories of highway taxes: federal excise taxes and state weight-distance taxes.

While IRS Form 2290 is a single, flat annual federal tax collected by the IRS for any vehicle weighing 55,000 lbs or more, four major states impose separate mileage-based weight-distance taxes on trucks operating within their borders.

Federal Form 2290 vs State Weight-Distance Taxes

Understanding how federal HVUT differs from state weight-distance permits is essential for avoiding state fines, impoundment, or revoked operating credentials.

• IRS Form 2290 (HVUT): A flat federal excise tax ($100 to $550/year) paid annually to the IRS for vehicles 55,000 lbs or more. Required in all 50 states.
• State Weight-Distance Taxes: Variable per-mile taxes assessed by individual states based on distance traveled and vehicle weight. Required ONLY when operating in those specific states.

The 4 Major Weight-Distance Tax States

If your fleet operates in any of the following four states, you must register for state-specific credentials in addition to filing your federal Form 2290 and maintaining your IFTA fuel tax account:

• New York (NY HUT - Highway Use Tax): Required for commercial motor vehicles with a gross weight exceeding 18,000 lbs operating on New York public highways. Requires a NY HUT certificate of registration and decal, with tax paid quarterly based on miles driven in NY.
• Kentucky (KYU - Highway Use License): Required for commercial vehicles with a licensed gross weight of 60,000 lbs or more operating in Kentucky. Requires a KYU account number and quarterly mileage reporting to the Kentucky Transportation Cabinet.
• New Mexico (NM WD - Weight-Distance Tax): Applies to commercial vehicles with a gross vehicle weight over 26,000 lbs traveling through New Mexico. Requires an annual NM Weight-Distance permit and quarterly tax returns based on New Mexico mileage.
• Oregon (Weight-Mile Tax): Oregon does not participate in IFTA for fuel tax; instead, Oregon assesses a Weight-Mile tax on vehicles weighing over 26,000 lbs. Requires an Oregon DOT weight-mile permit, bond, and monthly or quarterly reporting.

Why Both Are Required for Cross-Country Routes

Paying state weight-distance taxes in New York, Kentucky, New Mexico, or Oregon does NOT exempt you from filing federal Form 2290. Conversely, paying your federal Form 2290 tax does NOT cover your state weight-distance fees.

When you register for a NY HUT decal or KYU license number, state clerks will check your base state IRP apportioned registration, which requires an active IRS-stamped Schedule 1. You can calculate your exact federal tax using our HVUT 2290 calculator.

Compliance Checklist for Interstate Fleets

1. E-file your federal Form 2290 annually with Consulics to secure your watermarked Schedule 1.
2. Register for IRP apportioned plates in your base state using your stamped Schedule 1.
3. Set up your state IFTA fuel tax account for quarterly tax returns.
4. Apply for NY HUT, KYU, NM WD, or Oregon Weight-Mile permits if your haul routes cross those state lines.
5. Maintain accurate ELD trip sheets and mileage logs per state for quarterly reporting. Review our low pricing to keep tax filing costs minimal.