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Department of Taxation and Finance

Instructions for Form TMT-1 TMT-1-I(8/18)
Application for Highway Use Tax (HUT) and Automotive Fuel
Carrier (AFC) Certificates of Registration (C of R) and Decals

General information Attorney, with this application, granting the representative access to
the business’ tax records.
Which form should I use to establish a HUT account?
• Use Form TMT-39, New Account Application for Highway Use Line 10– Mark an Xin the box, if the physical or mailing address
Tax (HUT) and Automotive Fuel Carrier (AFC), if you plan to order youreportedonline8orline9haschangedfrompreviousfilings
your HUT credentials online. withthe TaxDepartment,andyouhavenotalreadynotifiedusof
thechange.Ifyourbusinessnameortaxidentificationnumberhas
• Otherwise, use Form TMT-1 to establish your account and request changed, call us before mailing this application (see Need help?).
your credentials.
• All vehicles with HUT or AFC credentials must display decals. Line 11– Mark an Xin the appropriate box, indicating how your
business is organized.
How do I obtain my HUT credentials if I already have a HUT Line 12– IfthisisyourfirsttimeapplyingforHUT credentials,
account? complete this line.
• Go to the One-Step Credentialing and Registration (OSCAR) Corporations–entertheinformationforallcorporateofficers.
website at www.oscar.ny.gov to order your credentials.
• LLCs – enter the information for all members.
• Otherwise, use Form TMT-1.
• Partnerships and LLPs – enter the information for all partners.
Line instructions • Sole proprietors – enter the information of the proprietor (owner).
We will return incomplete and incorrect applications to you. Read Ifyouneedmorespacetoreportallrequiredindividuals,attacha
these instructions carefully and complete all items fully to avoid separatesheetusingthesameformat.Includeyourlegalnameand
delays in the processing of your credentials. taxidentificationnumberoneachsheet.
You must complete all lines on Form TMT-1, unless otherwise noted. Line 13– IfthisisyourfirsttimeapplyingforHUT credentials,you
must complete this line.
Line 1– Identification number
• Enter the name of the custodian of the business’ tax and mileage
Enteryouremployeridentificationnumber(EIN)(forcorporations, records.
partnerships, limited liability companies (LLCs), limited liability
partnerships (LLPs), and sole proprietors who have been • Enter the address and telephone number of the location where
assignedanEIN).Ifthe TaxDepartmentissuedyouatemporary the records are maintained.
identificationnumber,enterthatnumberintheEINbox.(Besure Line 14– This information is required when an application is
tonotifythe TaxDepartmentwhentheEINisassignedsoyour prepared by:
records get updated.)
A companyemployeewhoisnotanofficer,member,partneror
EnteryourSocialSecuritynumber(SSN)ifyouareasole proprietor, or
proprietorwhodoesnothaveanEIN.
• An agent, service, accountant or any other representative.
Line 2– EnteryourUSDOT number.Ifyoudonothaveone,visit
the OSCAR website.You must have a USDOT number to obtain Additionally, if you expect to contact the Tax Department about
HUT credentials. this application or any other tax matters, you must attach a power
ofattorneyauthorizingyoutohaveaccesstothisbusiness’sNew
Line 3– Enter the telephone number of the business, including area York State tax records. Without a power of attorney, Tax Department
code. employees are prohibited from discussing the business’s tax records
with you (including this application). Further, without a power of
Line 4– Enter your email address. We may email you if there is a attorney the department will not accept your written requests on
question about your application. behalf of the business.
Line 5– Enter your fax number. We may fax you if there is a Line 15– One of the following must sign this application:
question about your application.
Corporation–acorporateofficer
Line 6– Enter the exact legal name of the business. A corporation’s • LLC – a member
legal name isthenamethatappearsonitscertificateof
incorporation. An LLC’s legal name is the name that appears on • LLP – a partner
its articles of organization. A partnership or LLP’s legal name is the • Partnership – a partner
name that appears on its partnership agreement. A sole proprietor’s • Sole proprietorship – the proprietor (owner)
legal name is the name on the individual’s Social Security card.
Employees not listed above, agents, services, accountants or any
Line 7– Enter the trade name or assumed name of the business, other representative must attach a power of attorney authorizing
commonlyknownasaDBA (doingbusinessas)name,ifitis themtoactonthebusiness’sbehalfinNew YorkStatetaxmatters,
different from the legal name. if not previously submitted (see line 14).
Line 8– Enterthephysicaladdressofthebusiness.Itmustbethe Line 16– Enter the number of credentials you are ordering and
streetaddresswherethemainofficeorheadquartersislocated.Do multiply by $1.50. This fee ($1.50) includes both a C of R and a
not enter the address of an agent, service, accountant or any other decal for each vehicle. Attach a check or money order payable
representative, or a PO box. in U.S. funds for this amount to Commissioner of Taxation and
Line 9– Enter the mailing address of the business if different Finance.
from the physical address. All mail from the Tax Department will Line 17 – Vehicle information – Complete columns A through L
besenttothemailingaddress,includingconfidentialtaxaccount accordingtothefollowinginstructions.Ifyouhavemorethanten
information, assessments and notices. vehicles to register, complete Form TMT-1.1, Continuation Sheet
Ifthemailingaddressisthatofanagent,service,accountantor for Form TMT-1, following these instructions. You may list up to ten
any other representative, you must submit a Form POA-1, Power of

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Page 2 of2 TMT-1-I (8/18)

vehicles on the front page of that form and ten more on the back Column J (Optional) –Ifyouassignaninternaltrackingnumber,
page. Attach additional forms as needed. such as a unit number, to your vehicles and want this number
printed on your C of R(s), enter it in this column.
Column A –Type – Mark an Xin the HUT box if the vehicle does
not carry automotive fuel. Mark an Xin the AFC box if the motor Column K– Enter the license plate state or province abbreviation
vehicle (truck or trailer) carries or hauls automotive fuel (gasoline, inthefirsttwospaces,followedbythelicenseplatenumberofthe
ethanol,kerosene,heatingoil,No.2fueloil,dieselfuel,No1.diesel motor vehicle. We will not process your application without this
fuel,No.2dieselfuel,kero-jetfuel,etc.). information.
Column B– Enterthemanufacturer’svehicleidentification Column L– Mark an Xin the box if you have a temporary plate
number(VIN). Youmustentertheentirenumber. Thisnumber or registration document. You must provide the permanent plate
appears on the vehicle’s title and is stamped, embossed, or number within 90 days using the OSCAR website, or by mail.
otherwisepermanentlyaffixedtothevehicle.
Column C– Mark an Xin the box that describes the type of vehicle Where to file
as truck, tractor, or automotive fuel carrier trailer. Do not list buses Mail your payment and application to:
used only for non-business purposes. Also, do not list buses that: NYS TAX DEPARTMENT
• are engaged only in the interstate or foreign transportation of HUT/ IFTA APPLICATION DEPOSIT UNIT
W A HARRIMAN CAMPUS
passengers, ALBANY NY 12227-0863
aresubjecttotheU.S.Departmentof Transportationoranystate
agency regulating passenger transport, and Private delivery services
• have a seating capacity of more than seven persons in addition IfnotusingU.S.Mail,seePublication55,Designated Private Delivery
tothedriver. Thesebusesareexemptfromthecertification Services.
requirements of the highway use tax.
Mark an Xin the Truck box for buses that are not exempt. Penalties
Itisaviolationsubjecttopenaltiestooperateamotorvehicleon
Column D –Mark an Xin the box that describes the type of fuel thepublichighwaysofNew YorkStatewithoutfirstsecuringthe
usedtopowerthevehicle.Ifyoumarkan X in the Other box, enter necessary credentials or to operate a motor vehicle with an actual
the type of fuel. Mark an Xin the None box if the unit is not powered gross weight or unloaded weight in excess of the gross or unloaded
(AFC trailer). weightspecifiedontheissuedCofR.
Column E– Enter the name (make) of the vehicle manufacturer as Adecalmustbedisplayedoneachvehicle.Ifyouoperateavehicle
it appears on the vehicle title. without the proper HUT or AFC C of R and decal, or you operate
a vehicle with an actual gross weight or unloaded weight above
Column F– Enter the vehicle year as it appears on the vehicle title. that listed on the HUT or AFC C of R, you face a penalty under
Column G– The unloaded weight of the vehicle is the actual weight TaxLawsection512.1(e)ofupto$3,500andapenaltyunder
of the motor vehicle, which includes the weight of the fuel tanks Tax Law section 1815(a)(1) of up to $500.
used to propel the vehicle and all equipment:
• necessary for its performance as a vehicle, Privacy notification
• necessary for its safety, NewYorkStateLawrequiresallgovernmentagenciesthatmaintain
asystemofrecordstoprovidenotificationofthelegalauthority
• permanently attached to the vehicle, for any request for personal information, the principal purpose(s)
• used exclusively for the protection of its load, or for which the information is to be collected, and where it will be
• used exclusively for loading or unloading the vehicle. maintained. To view this information, visit our website, or, if you do
nothaveInternetaccess,callandrequestPublication54, Privacy
The weight of the driver and a helper is not included. Notification. See Need help? for the Web address and telephone
number.
Column H
Gross weight means the:
• unloaded weight of the truck, tractor, or other self-propelled Need help?
vehicle; plus
• unloaded weight of the heaviest trailer, semitrailer, dolly, or other Visit our website at www.tax.ny.gov
device to be drawn by that motor vehicle; plus • get information and manage your taxes online
• maximum load to be carried or drawn by the motor vehicle. • check for new online services and features
Note: Gross weight excludes the weight of the driver and a helper.
For a tow truck, it excludes the weight of any vehicle that is being Telephone assistance
towed partly or wholly upon the towed vehicle’s own wheels. Gross
weightofaflatbedtowtruckmustincludetheweightoftheheaviest HUT/OSCARInformation 518-457-4322
vehicle being transported on the bed of the truck. Toorderformsand 518-457-5431
The gross weight of a trailer transporting automotive fuel is the TextTelephone(TTY)or Dial7-1-1forthe
unloaded weight of the heaviest tractor used to pull the trailer, equipmentusers NewYorkRelayService
plus the unloaded weight of the trailer, plus the heaviest load to be
carried by the trailer.
Column I– Mark an Xin either the Own box or the Leasebox.If
the lease or other agreement is for 30 days or less and the owner
(lessor) already has credentials for the vehicle, the carrier (lessee)
does not have to get credentials. However, if the lease or agreement
covers a period of more than 30 consecutive days, the lessee must
obtain credentials unless the lessee will operate the vehicle for 10
daysorlessinNew YorkState.

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