New York Highway Use Tax (HUT) Decal Requirement

The New York State Department of Taxation and Finance has just announced that, beginning January 1, 2013, motor carriers must affix a decal to each motor vehicle that is required to have a highway use tax (HUT) or automotive fuel carrier (AFC) certificate of registration. The notice from the Taxation Department states that HUT decals may be placed on a truck's bumper, which is a revision from current policy which prohibited the decals from being placed on the bumper. The notices states, "For a truck, tractor, or other self-propelled vehicle, the HUT or AFC decal must be securely and conspicuously affixed on the body, which includes the bumper of the vehicle, as near as possible to the front registration (license) plate." To see a copy of the Department's notice, click here.

Many TRALA members probably remember a situation in early 2011 in which the Department of Taxation and Finance was threatening to impose excessive fines on a per-vehicle basis against TRALA members because they had not obtained the latest certificate of registration for the HUT. TRALA had several conference calls with the Department, some of which included TRALA members, to explain the unique challenges our industry faces due to TRALA members providing tax compliance service on behalf of their members, and how this probably impacted compliance with New York's HUT. After these talks in 2011 the Department of Taxation allowed TRALA members a little more time to obtain the new certificates of registration and to take any other necessary actions, while subsequently reducing impending fines by as much as 75% in many cases.

Considering the excessive fines the Department was assessing for failure to obtain proper certificates of registration in early 2011, please be sure to read the Taxation Department's notice and ensure compliance with all HUT requirements, as the Department is not likely to be as lenient in reducing penalties for failure to comply with HUT requirements.

Please contact TRALA's Joe Sculley at or by calling (703) 299-9120 if you have any questions.