Department of Taxation and Finance Instructions for Form MT-903 MT-903-I(1/22) Highway Use Tax Return General instructions Taxpayer information If you have had no activity in New York State for this period, For information, including what’snew about the highway use mark an Xin the appropriate box and enter 0 on line 3. Continue tax (HUT), visit our website (search: HUT). with the form. Enter in the appropriate boxes on the front of the return the total Who must file taxable miles traveled in New York State for this period by all You must file Form MT-903, Highway Use Tax Return, if you vehicles, and the total miles (including New York State Thruway have been issued a certificate of registration (certificate) or if miles) traveled in New York State for this period by all vehicles. you operate a motor vehicle (as defined in Tax Law Article 21) in If highway use tax is due, you must first complete Schedule 1 New York State. or Schedule 2, or both, on the back of the form to calculate the Form MT-903 is filed monthly, annually, or quarterly, based on amount of tax due. the amount of the previous full calendar year’s total highway use Do not report mileage traveled on the toll-paid portion of the tax liability: New York State Thruway, or mileage traveled by buses or other Monthly – more than $12,000 exempt or excluded vehicles. Annually – $1,200 or less Quarterly – all others, including carriers not subject to tax Schedule 1 is used to calculate the tax due on all miles traveled in the preceding calendar year in New York State (except those miles traveled on the toll-paid portion of the Thruway). You must also exclude miles that should be included for tax calculation on Schedule 2. Final return If you are permanently discontinuing your business for highway Schedule 2 is used to calculate the tax due on the mileage of use tax purposes and filing a final return, mark an X in the box, trucks and tractors that are used almost exclusively in the and mail your HUT or Automotive Fuel Carrier Certificates of month to transport: Registration (Forms TMT-7 or TMT-7.1), or both, and decals • boltwood (short sections of logs, six feet long or less, to be to: NYS Tax Department, HUT Registration Unit, W A Harriman sawed or cut, that are commonly used for specialized items, Campus, Albany, NY 12227-0863. as in the case of the wood-turnery industry), It is important that you contact us (see Need help?) to make • logs (unshaped timber over six feet long, ready for sawing, sure there are no other delinquencies and/or bills associated and commonly used for making lumber), with your tax account(s). Filing a final return does not cancel • pulpwood (wood for pulp commonly used in making paper), delinquencies or bills. • woodchips (small, usually thin, flat pieces of wood cut, struck, or flaked, that are commonly used in making composition Amended returns board and pulp) and If this return amends a previously filed return, mark an X in the • raw, unprocessed milk in bulk. box. The amended return must indicate the correct figures for the period; not the difference between the amount previously Exclude miles traveled on the toll-paid portion of the Thruway. reported and the new figures. A full explanation of the changes You may use this schedule only if you have three or fewer must accompany the amended return. trucks or tractors that qualify. If you have more than three trucks or tractors that qualify, all mileage must be included on Change of business information Schedule 1. If you only need to report an address change, the fastest and Almost exclusively means 90% or more of a motor vehicle’s easiest way is online. Visit our website (see Need help?) and monthly New York State laden miles, whether operated alone select the option to change your address. You can also use or in combination, are used for one of the purposes described. Form DTF-96, Report of Address Change for Business Tax If you use a motor vehicle for more than 10% of the motor Accounts, and attach it to your return. To change any other vehicle’s New York State laden miles during any month for any business tax account information (as well as your address), file other purpose, all mileage traveled in New York State (except Form DTF-95, Business Tax Account Update. If you need either the toll-paid Thruway mileage) must be reported on Schedule 1. form, or any other form, visit our website. The determination must be made on a monthly basis even if you file quarterly or annually. For example, if a truck is used almost When to file exclusively for a Schedule 2 use one month, and is used only Form MT-903 is due by the last day of the month following the 50% of the time for a Schedule 2 use the next month, you would end of the reporting period. The Tax Department will use the have to include the truck on both schedules if you were filing postmark date as the filing date for returns and payments. quarterly. You would divide the mileage according to the monthly use. Where to file Laden miles are those traveled by a vehicle with a load or any Mail Form MT-903 to: NYS TAX DEPARTMENT part of a load. RPC - HUT PO BOX 15166 Methods for computing highway use tax ALBANY NY 12212-5166 When you file your first return for the calendar year, you must Private delivery services choose one of the following methods to compute your tax: See Publication 55, Designated Private Delivery Services. • gross weight method (straight line option or heaviest weight option), or • unloaded weight method. |
Page 2 of 6 MT-903-I (1/22) You must use this method in computing your tax for each return Column C – Enter the unloaded weight shown on the certificate filed during the year. You may not change the method selected. for each vehicle listed in column A, except a truck-trailer The method must be used for all of your vehicles. combination if both were unladen (enter the unloaded weight of the truck plus the unloaded weight of the heaviest trailer drawn The method you choose should be based on your particular by the truck). operations. One method may be more economical or convenient for you. Column D – Enter the total laden non-Thruway miles traveled in New York State by each vehicle in column A. Include miles for All weights should be reported in pounds. excluded vehicles when used in a non-excluded manner. Note: Referenced Tables 1 through 10 are at the end of these Column E – Determine the rate for each vehicle based on its instructions. gross weight in column B using Table 1, Laden non-Thruway miles - Tractors and trucks. Gross weight method If you use the gross weight method, you must use it for every Column G – Enter the total unladen non-Thruway miles traveled truck and tractor with a gross weight of more than 18,000 in New York State by each vehicle listed in column A. pounds operating on New York State public highways during Column H – Determine the rate for each vehicle based on its the reporting period. (The gross weight of a tow truck does not unloaded weight entered in column C using Table 2, Unladen include the weight of any disabled vehicle it pulls.) non-Thruway miles - Tractors (with trailers), or Table 3, Unladen You may use either the straight line option or the heaviest weight non-Thruway miles - Trucks (alone or with trailers) - Tractors option for any tax period of a calendar year in which you use (without trailers). the gross weight method. You must use the same option for all trucks and tractors required to be included in the return. The Schedule 2 election to use the heaviest weight option is irrevocable for any Column J – List the current certificate numbers of motor tax period in which it has been used. vehicles used almost exclusively in a month covered by this tax return to transport boltwood, logs, pulpwood, wood chips, or bulk raw milk on New York State public highways, but only if you Straight line option using the gross weight operated three or fewer such vehicles in the month. method • If a tractor operates in New York State both with and without Schedule 1 a trailer or other attached device, with a gross weight of more Column A – List the current certificate number of each truck and than 18,000 pounds, enter the certificate number of the tractor each tractor you operated on New York State public highways twice. during the reporting period. List the motor vehicles in the • If a truck operates in New York State both with and without following order: a trailer or other attached device, and its gross weight, both 1. List all tractors with a gross weight of more than 18,000 alone and in combination, is more than 18,000 pounds, enter pounds. Enter the certificate number of a tractor twice if it the certificate number of the truck twice. operates in New York State both with and without a trailer or Column K – Enter the gross weight shown on the certificate for other attached device. each vehicle listed in column J except: 2. List all trucks with a gross weight, alone or in combination, • Enter 0for an unladen tractor that operated alone. of more than 18,000 pounds. Enter the certificate number of • Enter the gross weight of a truck only, when operated without a truck twice if it operates in New York State both with and a trailer. The gross weight of a truck only is the heaviest without a trailer or other attached device, and if its gross weight at which the truck will be operating on New York State weight, both alone and in combination, is more than 18,000 public highways when operated without a trailer. pounds. 3. List tractors and trucks with a gross weight of more than Column L – Enter the unloaded weight shown on the certificate 18,000 pounds on which you are paying the tax if certificates for each vehicle listed in column J, except a truck-trailer were issued to another carrier. Identify this group by writing combination if both were unladen (enter the unloaded weight of motor vehicles operated on certificates of others. the truck plus the unloaded weight of the heaviest trailer drawn by the truck). Do not include on the list the following motor vehicles: Column M – Enter the total laden non-Thruway miles traveled in • Motor vehicles whose entire mileage is reported on New York State by each vehicle listed in column J. Schedule 2. • Motor vehicles that incurred no tax. Account for them by Column N – Determine the rate for each vehicle based on its writing other motor vehicles incurred no tax. gross weight in column K using Table 6, Laden non-Thruway miles - Tractors and trucks. • Motor vehicles for which the tax will be paid by others. Account for them by writing other motor vehicles will be Column P – Enter the total unladen non-Thruway miles traveled reported by others. in New York State by each vehicle listed in column J. If you are listing a vehicle on both Schedule 1 and Schedule 2, Column Q – Determine the rate for each vehicle based on its be sure to allocate the mileage to the appropriate schedule, so unloaded weight entered in column L using Table 7, Unladen you will not be taxed twice or taxed at the wrong rate. non-Thruway miles - Tractors (with trailers), or Table 8, Unladen non-Thruway miles - Trucks (alone or with trailers) - Tractors Column B – Enter the gross weight shown on the certificate for (without trailers). each vehicle in column A except: • Enter 0for an unladen tractor that operated alone. • Enter the gross weight of a truck only, when operated without a trailer. The gross weight of a truck only is the heaviest weight at which the truck will be operating on New York State public highways when operated without a trailer. |
MT-903-I (1/22) Page 3 of 6 Heaviest weight option using the gross weight York State public highways, but only if you operated three or method fewer such vehicles in the month. List the vehicles in the same order as for column A. Schedule 1 Column K – Enter the gross weight shown on the certificate for Column A – List the current certificate numbers of the trucks each vehicle listed in column J except: and tractors with the heaviest gross weight and the trucks and tractors with the heaviest unloaded weight that you operated on • Enter 0for an unladen tractor that operated alone. New York State public highways during the reporting period. In • Enter the gross weight of a truck only, when operated without determining the heaviest gross weight or the heaviest unloaded a trailer. The gross weight of a truck only is the heaviest weight, take into account only the trucks, tractors, trailers, and weight at which the truck will be operating on New York State other attached devices that were operated on New York State public highways when operated without a trailer. public highways during the reporting period for which you are reporting and paying the taxes. Do not list motor vehicles whose Column L – Enter the unloaded weight shown on the certificate entire mileage should be reported on Schedule 2, and do not for each vehicle listed in column J, except a truck-trailer include mileage that should be included in Schedule 2. combination if both were unladen (enter the unloaded weight of the truck plus the unloaded weight of the heaviest trailer drawn List certificate numbers in the following order: by the truck). 1. The truck with the heaviest gross weight (laden). Column M – Enter the total laden non-Thruway miles traveled 2. The tractor with the heaviest gross weight (laden). in New York State by all vehicles in each category listed in 3. The truck with the heaviest unloaded weight, if different from column J. 1. Column N – Determine the rate for each category of vehicle 4. The unladen tractor in combination with the heaviest based on its gross weight in column K using Table 6, Laden unloaded weight, if different from 2. non-Thruway miles - Tractors and trucks. 5. The tractor with the heaviest unloaded weight when operated Column P – Enter the total unladen non-Thruway miles traveled without trailers. in New York State by each category of vehicle listed in column J. 6. The truck-trailer combination with the heaviest gross weight (unloaded weight of the truck plus the unloaded weight of the Column Q – Determine the rate for each category of vehicle heaviest trailer or combination of trailers drawn by the truck, based on the unloaded weight entered in column L using plus the heaviest load carried or drawn). Table 7, Unladen non-Thruway miles - Tractors (with trailers), or Table 8, Unladen non-Thruway miles - Trucks (alone or with 7. If different from 6, the truck-trailer combination with the trailers) - Tractors (without trailers). heaviest unloaded weight (unloaded weight of the truck plus the unloaded weight of the heaviest trailer drawn by the truck). Unloaded weight method If you elect the unloaded weight method, you must use it for Column B – Enter the gross weight of the truck with the every truck having an unloaded weight of over 8,000 pounds heaviest gross weight (laden), the tractor with the heaviest and every tractor having an unloaded weight of over 4,000 gross weight (laden), and the truck-trailer combination with the pounds operating on New York State public highways during the heaviest gross weight listed in column A. reporting period. Refer to General instructions for completing Column C – Enter the unloaded weight of the truck with the Schedules 1 and 2 . heaviest unloaded weight, the unladen tractor in combination with the heaviest unloaded weight, the tractor with the heaviest Schedule 1 unloaded weight when operated alone, and the truck-trailer Column A – List the current certificate number of each truck and combination with the heaviest unloaded weight listed in tractor you operated on New York State public highways during column A. the reporting period in the following order: Column D – Enter the total laden non-Thruway miles traveled 1. Trucks for which you hold certificates. in New York State by all vehicles in each category for which you 2. Tractors for which you hold certificates. made an entry in column B. 3. Trucks or tractors on which you are paying the tax if Column E – Determine the rate for each category of vehicle certificates were issued to another carrier. Identify this group based on the gross weight of the vehicle entered in column B by writing motor vehicles operated on certificates of using Table 1, Laden non-Thruway miles - Tractors and trucks. others. Column G – Enter the total unladen non-Thruway miles traveled Do not include on the list the following motor vehicles: in New York State by all vehicles in each category for which you • Motor vehicles whose entire mileage is reported on made an entry in column C. Schedule 2. Column H – Determine the rate for each category of vehicle • Motor vehicles that incurred no tax. Account for them by based on the unloaded weight entered in column C using writing other motor vehicles incurred no tax. Table 2, Unladen non-Thruway miles - Tractors (with trailers) • Motor vehicles for which the tax will be paid by others. or Table 3, Unladen non-Thruway miles - Trucks (alone or with Account for them by writing other motor vehicles will be trailers) - Tractors (without trailers). reported by others. If you are listing a vehicle on both Schedule 1 and Schedule 2 Schedule 2 be sure to allocate the mileage to the appropriate schedule so Column J – List the current certificate numbers of the trucks you will not be taxed twice or taxed at the wrong rate. and tractors with the heaviest gross weight and the trucks and tractors with the heaviest unloaded weight that were used almost Column B – Leave blank. exclusively in a month covered by this tax return to transport Enter the unloaded weight shown on the certificate boltwood, logs, pulpwood, wood chips, or bulk raw milk on New Column C – for each vehicle listed in column A. |
Page 4 of 6 MT-903-I (1/22) Columns D through F – Leave blank. If anyone other than an employee, owner, partner, or officer of the business is paid to prepare the return, see Paid preparer’s Column G – Enter the total non-Thruway miles traveled in New responsibilities below. York State by each vehicle listed in column A. Paid preparer’s responsibilities – Under the law, all paid Column H – Determine the rate for each vehicle based preparers must sign and complete the paid preparer section of on its unloaded weight entered in column C using Table 4, the form. Paid preparers may be subject to civil and/or criminal Non-Thruway miles - Trucks, or Table 5, Non-Thruway miles - sanctions if they fail to complete this section in full. Tractors. When completing this section, enter your New York tax preparer Schedule 2 registration identification number (NYTPRIN) if you are required Column J – List the current certificate numbers of trucks and to have one. If you are not required to have a NYTPRIN, enter tractors used almost exclusively in a month covered by this tax in the NYTPRIN excl. code box one of the specified 2-digit return to transport boltwood, logs, pulpwood, wood chips, or bulk codes listed below that indicates why you are exempt from raw milk on New York State public highways, if you operated the registration requirement. You must enter a NYTPRIN or an three or fewer such vehicles in the month. List the vehicles in the exclusion code. Also, you must enter your federal preparer tax same order as for column A. identification number (PTIN) if you have one; if not, you must enter your Social Security number. Column K – Leave blank. Column L – Enter the unloaded weight shown on the certificate Code Exemption type Code Exemption type for each vehicle listed in column J. 01 Attorney 02 Employee of attorney Columns M through O – Leave blank. 03 CPA 04 Employee of CPA Column P – Enter the total non-Thruway miles traveled in New 05 PA (Public Accountant) 06 Employee of PA York State by each vehicle listed in column J. 07 Enrolled agent 08 Employee of enrolled agent Column Q – Determine the rate for each vehicle based 09 Volunteer tax preparer 10 Employee of business on its unloaded weight entered in column L using Table 9, preparing that business’ Non-Thruway miles - Trucks, or Table 10, Non-Thruway miles - return Tractors. See our website for more information about the tax preparer Line instructions registration requirements. Line 1a – Enter the amount of total tax from Schedule 1, line 16. Fuel use tax (Tax Law Article 21-A) Line 1b – Enter the amount of total tax from Schedule 2, line 24. If you are licensed under the International Fuel Tax Agreement Line 2 – Enter the amount of any prior highway use tax (IFTA), you must pay the New York fuel use tax on your IFTA overpayments. Do not enter more than the amount on line report filed with your base jurisdiction. If you are not required 1c. You may apply any unused portion of prior highway use to be licensed under IFTA, and you operate on New York State tax overpayments against any highway use tax, penalty, or public highways (including the Thruway) qualified motor vehicles interest that may be due within four years from the date of the that consume fuel purchased in New York on which the New overpayment. For a refund of highway use tax overpayments, York taxes have not been paid, you must file Form MT-903-FUT, file Form DTF-406, Claim for Highway Use Tax (HUT) Refund, Fuel Use Tax Return, to report and pay your fuel use tax separately. obligation. Lines 4 and 5 – If you are filing your return late or not paying the full amount due, you owe interest and penalty. Interest rates are Corporate carriers adjusted quarterly and compounded daily. You can estimate your A corporation in the trucking industry may be subject to franchise penalty and interest by visiting our website and selecting Online tax under Tax Law Article 9 or 9-A. Services, or you may call and we will compute the penalty and interest for you (see Need help?). Enter the penalty amount on line 4 and the interest amount on line 5. (continued) Line 7 – Enter an amount on this line only if you are amending a previously filed return and marked an X in the Amended return box. Enter the total amount you paid, including any penalty and interest, with your previously filed return. Line 8 – If you do not file your return and pay all tax due on or before the due date, we may send you a bill that includes all applicable penalties and interest. If your balance due is a negative amount for this reporting period and you would like a refund of your highway use tax overpayment, you must file Form DTF-406, Claim for Highway Use Tax (HUT) Refund, separately. Certification Sign and date the return, and enter your official title, telephone number, and email. Only the taxpayer or an authorized agent may sign the return. |
MT-903-I (1/22) Page 5 of 6 Tax rate tables for highway use tax Tax rate tables for highway use tax Schedule 1 Schedule 2 If gross weight method was marked, use Tables 1, 2, and 3. If If gross weight method was marked, use Tables 6, 7, and 8. If unloaded weight method was marked, use Tables 4 and 5. unloaded weight method was marked, use Tables 9 and 10. Gross weight method Gross weight method Table 1 Table 2 Table 6 Table 7 Laden non-Thruway miles Unladen non-Thruway miles Laden non-Thruway miles Unladen non-Thruway miles Tractors and trucks Tractors (with trailers) Tractors and trucks Tractors (with trailers) Weight Rate Weight Rate Weight Rate Weight Rate 18,001 to 20,000 $0.0084 7,001 to 8,500 $0.0084 18,001 to 20,000 $0.006 7,001 to 8,500 $0.006 20,001 to 22,000 0.0098 8,501 to 10,000 0.0098 20,001 to 22,000 0.007 8,501 to 10,000 0.007 22,001 to 24,000 0.0112 10,001 to 12,000 0.0112 22,001 to 24,000 0.008 10,001 to 12,000 0.008 24,001 to 26,000 0.0126 12,001 to 14,000 0.0126 24,001 to 26,000 0.009 12,001 to 14,000 0.009 26,001 to 28,000 0.0133 14,001 to 16,000 0.0133 26,001 to 28,000 0.0095 14,001 to 16,000 0.0095 28,001 to 30,000 0.0140 16,001 to 18,000 0.0140 28,001 to 30,000 0.010 16,001 to 18,000 0.010 30,001 to 32,000 0.0147 18,001 and over add $0.0007 30,001 to 32,000 0.0105 18,001 and over add $0.0005 32,001 to 34,000 0.0154 per ton and fraction thereof 32,001 to 34,000 0.011 per ton and fraction thereof 34,001 to 36,000 0.0161 34,001 to 36,000 0.0115 36,001 to 38,000 0.0168 36,001 to 38,000 0.012 38,001 to 40,000 0.0175 38,001 to 40,000 0.0125 40,001 to 42,000 0.0182 Table 3 40,001 to 42,000 0.013 Table 8 42,001 to 44,000 0.0196 Unladen non-Thruway miles 42,001 to 44,000 0.014 Unladen non-Thruway miles 44,001 to 46,000 0.0210 Trucks (alone or with trailers) 44,001 to 46,000 0.015 Trucks (alone or with trailers) 46,001 to 48,000 0.0224 Tractors (without trailers) 46,001 to 48,000 0.016 Tractors (without trailers) 48,001 to 50,000 0.0238 48,001 to 50,000 0.017 50,001 to 52,000 0.0252 Weight Rate 50,001 to 52,000 0.018 Weight Rate 52,001 to 54,000 0.0266 18,001 to 20,000 $0.0084 52,001 to 54,000 0.019 18,001 to 20,000 $0.006 54,001 to 56,000 0.0280 20,001 to 22,000 0.0098 54,001 to 56,000 0.020 20,001 to 22,000 0.007 56,001 to 58,000 0.0294 22,001 to 24,000 0.0112 56,001 to 58,000 0.021 22,001 to 24,000 0.008 58,001 to 60,000 0.0308 24,001 to 26,000 0.0126 58,001 to 60,000 0.022 24,001 to 26,000 0.009 60,001 to 62,000 0.0322 26,001 to 28,000 0.0133 60,001 to 62,000 0.023 26,001 to 28,000 0.0095 62,001 to 64,000 0.0336 28,001 to 30,000 0.0140 62,001 to 64,000 0.024 28,001 to 30,000 0.010 64,001 to 66,000 0.0357 30,001 and over add $0.0007 64,001 to 66,000 0.0255 30,001 and over add $0.0005 66,001 to 68,000 0.0378 per ton and fraction thereof 66,001 to 68,000 0.027 per ton and fraction thereof 68,001 to 70,000 0.0399 68,001 to 70,000 0.0285 70,001 to 72,000 0.0420 70,001 to 72,000 0.030 72,001 to 74,000 0.0455 72,001 to 74,000 0.0325 74,001 to 76,000 0.0490 74,001 to 76,000 0.035 76,001 to 78,000 0.0518 76,001 to 78,000 0.037 78,001 to 80,000 0.0546 78,001 to 80,000 0.039 80,001 and over add $0.0028 80,001 and over add $0.002 per ton and fraction thereof per ton and fraction thereof Unloaded weight method Unloaded weight method Table 4 Table 5 Table 9 Table 10 Non-Thruway miles Non-Thruway miles Non-Thruway miles Non-Thruway miles Trucks Tractors Trucks Tractors Weight Rate Weight Rate Weight Rate Weight Rate 8,001 to 9,000 $0.0056 4,001 to 5,500 $0.0084 8,001 to 9,000 $0.004 4,001 to 5,500 $0.006 9,001 to 10,000 0.0070 5,501 to 7,000 0.0140 9,001 to 10,000 0.005 5,501 to 7,000 0.010 10,001 to 11,000 0.0098 7,001 to 8,500 0.0196 10,001 to 11,000 0.007 7,001 to 8,500 0.014 11,001 to 12,000 0.0112 8,501 to 10,000 0.0252 11,001 to 12,000 0.008 8,501 to 10,000 0.018 12,001 to 13,000 0.0126 10,001 to 12,000 0.0350 12,001 to 13,000 0.009 10,001 to 12,000 0.025 13,001 to 14,000 0.0140 12,001 and over 0.0462 13,001 to 14,000 0.010 12,001 and over 0.033 14,001 to 15,000 0.0154 14,001 to 15,000 0.011 15,001 to 17,500 0.0168 15,001 to 17,500 0.012 17,501 to 20,000 0.0196 17,501 to 20,000 0.014 20,001 to 22,500 0.0252 20,001 to 22,500 0.018 22,501 to 25,000 0.0308 22,501 to 25,000 0.022 25,001 and over 0.0378 25,001 and over 0.027 |
Page 6 of 6 MT-903-I (1/22) Need help? Visit our website at www.tax.ny.gov • get information and manage your taxes online • check for new online services and features Telephone assistance Miscellaneous Tax Information Center: 518-457-5735 To order forms and publications: 518-457-5431 Text Telephone (TTY) or TDD Dial 7-1-1 for the equipment users New York Relay Service Privacy notification – New York State Law requires all government agencies that maintain a system of records to provide notification of the legal authority for any request, the principal purpose(s) for which the information is to be collected, and where it will be maintained. To view this information, visit our website, or, if you do not have Internet access, call and request Publication 54, Privacy Notification. See Need help? for the Web address and telephone number. |