IFTA & NY HUT Permits
New York State is a participating member of the International Fuel Tax Agreement (IFTA). IFTA, which is in effect in most states and Canadian provinces, simplifies the reporting of fuel use taxes by allowing a motor carrier to report to a single base jurisdiction all the fuel use taxes that it owes to the various IFTA member jurisdictions. Under IFTA, a carrier needs only a single IFTA license for all its qualified motor vehicles. In addition, the carrier must obtain two IFTA decals for each qualified motor vehicle. The carrier must obtain both the license and the decals from the carrier’s base jurisdiction. The license and
decals will allow those vehicles to travel in all IFTA member jurisdictions.
New York State also imposes a highway use tax (HUT) 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 NYS 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.
IFTA & NY HUT Permit Decals
When you apply for an IFTA license you will need to purchase a set of two decals for each qualified motor vehicle to be operated under your IFTA license. You may purchase additional decals if you expect to add qualified motor vehicles to your fleet. You must permanently affix the decals on the exterior of both sides of the cab of each qualified motor vehicle that you operate under your IFTA license. However, in the case of transporters, manufacturers, dealers, or drive-away operations, the decals may be temporarily displayed on the exterior of both sides of the cab. The IFTA decals are valid for the calendar year January 1 through December 31.