Heavy Highway Use Tax Calculator for Heavy Vehicles

As you may know, the International Fuel Tax Agreement or IFTA was created to simplify motor carriers’ compliance paperwork for fuel taxes. With IFTA, motor carriers file only one tax report to their home base jurisdiction and pay fuel taxes due to all jurisdictions they drive on.

There are 48 neighboring US states and 10 Canadian provinces that participate, or are members of, the International Fuel Tax Agreement (IFTA). However, there are some states that require motor carriers to pay additional taxes for driving on their state roads.

A few states collect taxes on top of IFTA – Kentucky, New Mexico, and New York. They call this tax a Weight Distance tax or Highway Use tax. All motor carrier or trucking businesses that drive through these states must file these weight distance tax reports. Oregon has its own Weight Mile tax because it does not participate in IFTA.

Kentucky has a weight distance tax known as KYU. It is a tax license issued for all carriers traveling on Kentucky roadways with a combined license weight greater than 59,999 pounds. The tax rate is $0.0285 cents per mile.

You are also able to purchase a one-time temporary “KYU Permit” per truck, in the event you are not making regular trips through the state of Kentucky. You can learn more here: https://drive.ky.gov/motor-carriers/Pages/KYU.aspx

New York imposes a highway use tax (NY HUT, or New York Highway Use Tax) 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 rate is based on the weight of the vehicle and the method that you choose to report the tax. Learn more about HUT here: https://tax.ny.gov/bus/hut/huidx.htm

New Mexico imposes a weight distance tax on companies, operators, and registrants of intra and interstate commercial vehicles, with a declared gross vehicle weight in excess of 26,000 pounds.

This tax is based on vehicle weight and miles traveled on New Mexico roads. Companies must register and apply each year for a New Mexico Weight Distance Tax Electronic Permit for each vehicle. Learn more here: http://www.mvd.newmexico.gov/weight-distance.aspx

In Oregon, the weight mile Tax applies to vehicles in commercial operations on public roads within Oregon, with a registered weight over 26,000 pounds.

Motor carriers with established accounts must carry an OWRATI tax credential and pay the weight mile tax on a tax report. Learn more here: https://www.oregon.gov/ODOT/MCT/Pages/ReportYourTaxes.aspx

eTrucks has simplified all fuel tax, IRP, and weight distance compliance work, so users can organize and complete all this work in one place.

How to Use the Weight Distance Tax Report in eTrucks:

Under Equipment,

Select a vehicle that needs to file a weight distance report by double-clicking it. This will open a window to edit this vehicle’s detail information. Click Edit.
Enter the registered weight of vehicle in the ‘Weight’ field, based on what you declared in that state. You can enter more than one weight per vehicle if that particular vehicle is traveling in more than one of these 4 states (i.e. 60,000KY, 70,001NY). The Weight field is not used in calculation. It is for your own reference.
Click ‘Edit Rates’ button or ‘Enter Jurisdiction Weight Distance Tax Rates’.
Enter the year of registration for this Weight Distance Report (i.e. 2019).
Select Jurisdiction or State (i.e. KY – Kentucky).
Enter the Tax Rate based on your vehicle’s registered weight for that state (i.e. 0.0285 – for KY only one rate for all vehicles with a combined license weight greater than 59,999 pounds).
Click the ‘OK’ button if you are finished or
click the Plus sign button if this vehicle also needs to file for another Weight Distance Tax Report (i.e. NY) and repeat steps 5 to 8.

Go to Weight Distance Tax Report,

Choose Jurisdiction in drop-down menu of jurisdictions (i.e. KY).
Select Start Date in the drop-down calendar (i.e. April 1, 2018).
Select End Date in the drop-down calendar (i.e. June 30, 2018).
Click the ‘Show Results’ button or Print Results or Download to PDF or Download to CSV.

Select the next state or province you need to calculate a Weight Distance Tax Report for and repeat steps 9 to 12.