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Department of Taxation and Finance

Instructions for Form TMT-1 TMT-1-I(4/16)
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’s 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 you reported on line 8 or line 9 has changed from previous filings
your HUT credentials online. with the Tax Department, and you have not already notified us of
the change. If your business name or tax identification number has
• 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 – If this is your first time applying for HUT credentials,
account? complete this line.
• Go to www.oscar.ny.gov to order your credentials. • Corporations – enter the information for all corporate officers.
• Otherwise, use Form TMT-1. • LLCs – enter the information for all members.
• 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
these instructions carefully and complete all items fully to avoid If you need more space to report all required individuals, attach a
delays in the processing of your credentials. separate sheet using the same format. Include your legal name and
tax ID on each sheet.
You must complete all lines on Form TMT-1, unless otherwise noted.
Line 1 – Enter your identification number. Line 13 – If this is your first time applying for HUT credentials, you
must complete this line.
• Enter the business’s federal employer identification number (EIN) • Enter the name of the custodian of the business’s tax and mileage
for corporations, partnerships, limited liability companies (LLCs), records.
limited liability partnerships (LLPs), and sole proprietors who
have been assigned an EIN. If the Tax Department issued you a • Enter the address and telephone number of the location where
temporary ID number, enter that number in the EIN box. (Be sure the records are maintained.
to notify the Tax Department when the EIN is assigned so your Line 14 – This information is required when an application is
records get updated.) prepared by:
• Enter your social security number (SSN) if you are a sole • A company employee who is not an officer, member, partner or
proprietor who does not have an EIN. proprietor, or
Line 2 – Enter your USDOT number. If you do not have one, you • An agent, service, accountant or any other representative.
can get it online (at www.safersys.org). You must have a USDOT
number to obtain HUT credentials. Additionally, if you expect to contact the Tax Department about
this application or any other tax matters, you must attach a power
Line 3 – Enter the telephone number of the business, including area of attorney authorizing you to have access to this business’s New
code. York State tax records. Without a power of attorney, Tax Department
employees are prohibited from discussing the business’s tax records
Line 4 – Enter your email address. We may email you if there is a with you (including this application). Further, without a power of
question about your application. attorney the department will not accept your written requests on
Line 5 – Enter your fax number. We may fax you if there is a behalf of the business.
question about your application. Line 15 – One of the following must sign this application:
Line 6 – Enter the exact legal name of the business. A corporation’s • Corporation – a corporate officer
legal name is the name that appears on its certificate of • LLC – a member
incorporation. An LLC’s legal name is the name that appears on
its articles of organization. A partnership or LLP’s legal name is the • LLP – a partner
name that appears on its partnership agreement. A sole proprietor’s • Partnership – a partner
legal name is the name on the individual’s social security card. • Sole proprietorship – the proprietor (owner)
Line 7 –Enter your business’s trade name or assumed name, Employees not listed above, agents, services, accountants or any
commonly known as a DBA (doing business as) name, if it is other representative must attach a power of attorney authorizing
different than the legal name. them to act on the business’s behalf in New York State tax matters,
Line 8 –Enter the physical address of the business. It must be the if not previously submitted (see line 14).
street address where the main office or headquarters is located. Do Line 16 – Enter the number of credentials you are ordering and
not enter the address of an agent, service, accountant or any other multiply by $1.50. This fee ($1.50) includes both a C of R and a
representative, or a PO box. decal for each vehicle. Attach a check or money order payable
Line 9 – Enter the business’s mailing address, if different than the in U.S. funds for this amount to Commissioner of Taxation and
physical address. All mail from the Tax Department will be sent to Finance.
the mailing address, including confidential tax account information, Line 17 – Vehicle information – Complete columns A through L
assessments and notices. according to the following instructions. If you have more than ten
If the mailing address is that of an agent, service, accountant or any vehicles to register, complete Form TMT-1.1, Continuation Sheet
other representative, you must submit a Form POA-1, Power of for Form TMT-1, following these instructions. You may list up to ten

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Page 2 of 2 TMT-1-I (4/16)

vehicles on the front page of that form and ten more on the back Column J (Optional) – If you assign an internal tracking number,
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, in the first two spaces, followed by the license plate number of the
ethanol, kerosene, heating oil, No. 2 fuel oil, diesel fuel, No 1. diesel motor vehicle. We will not process your application without this
fuel, No. 2 diesel fuel, kero-jet fuel, etc.). information.
Column B – Enter the manufacturer’s vehicle identification Column L –Mark an Xin the box if you have a temporary plate
number (VIN). You must enter the entire number. This number or registration document. You must provide the permanent plate
appears on the vehicle’s title and is stamped, embossed, or number within 90 days via the OSCAR website or by mail.
otherwise permanently affixed to the vehicle.
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
• are subject to the U.S. Department of Transportation or any state
agency regulating passenger transport, and Private delivery services
• have a seating capacity of more than seven persons in addition If you choose, you may use a private delivery service, instead of the
to the driver. These buses are exempt from the certification U.S. Postal Service, to mail in your application and fee payment.
requirements of the highway use tax. However, if, at a later date, you need to establish the date you filed
your application or paid your fee, you cannot use the date recorded
Mark an Xin the Truck box for buses that are not exempt. by a private delivery serviceunless you used a delivery service that
Column D –Mark an Xin the box that describes the type of fuel has been designated by the U.S. Secretary of the Treasury or the
used to power the vehicle. If you mark an X in the Other box, enter Commissioner of Taxation and Finance. (Currently designated delivery
the type of fuel. Mark an Xin the None box if the unit is not powered services are listed in Publication 55,Designated Private Delivery
(AFC trailer). Services. See Need help? below for information on obtaining forms
and publications.) If you have used a designated private delivery
Column E – Enter the name (make) of the vehicle manufacturer as service and need to establish the date you filed your application,
it appears on the vehicle title. contact that private delivery service for instructions on how to obtain
written proof of the date your application was given to the delivery
Column F – Enter the vehicle year as it appears on the vehicle title. service for delivery. If you use any private delivery service, whether
Column G – The unloaded weight of the vehicle is the actual weight it is a designated service or not, send to: NYS Tax Department,
of the motor vehicle, which includes the weight of the fuel tanks RPC-HUT, 90 Cohoes Ave, Green Island NY 12183-1515.
used to propel the vehicle and all equipment:
• necessary for its performance as a vehicle, Penalties
• necessary for its safety, It is a violation subject to penalties to operate a motor vehicle on
the public highways of New York State without first securing the
• permanently attached to the vehicle, necessary credentials or to operate a motor vehicle with an actual
• used exclusively for the protection of its load, or gross weight or unloaded weight in excess of the gross or unloaded
• used exclusively for loading or unloading the vehicle. weight specified on the issued C of R.
The weight of the driver and a helper is not included. A decal must be displayed on each vehicle. If you operate a vehicle
without the proper HUT or AFC C of R and decal, or you operate
Column H a vehicle with an actual gross weight or unloaded weight above
Gross weight means the: that listed on the HUT or AFC C of R, you face a penalty under
Tax Law section 512.1(e) of up to $3,500 and a penalty under
• unloaded weight of the truck, tractor, or other self-propelled Tax Law section 1815(a)(1) of up to $500.
vehicle; plus
• unloaded weight of the heaviest trailer, semitrailer, dolly, or other Privacy notification
device to be drawn by that motor vehicle; plus New York State Law requires all government agencies that maintain a system
• maximum load to be carried or drawn by the motor vehicle. 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
Note: Gross weight excludes the weight of the driver and a helper. will be maintained. To view this information, visit our website, or, if you do not
For a tow truck, it excludes the weight of any vehicle that’s being have Internet access, call and request Publication 54, Privacy Notification.
towed partly or wholly upon the towed vehicle’s own wheels. Gross See Need help? for the Web address and telephone number.
weight of a flatbed tow truck must include the weight of the heaviest
vehicle being transported on the bed of the truck.
Need help?
The gross weight of a trailer transporting automotive fuel is the
unloaded weight of the heaviest tractor used to pull the trailer, Visit our website at www.tax.ny.gov
plus the unloaded weight of the trailer, plus the heaviest load to be
carried by the trailer. (for information, forms, and online services)
Column I –Mark an Xin either the Own box or the Lease box. If Miscellaneous TaxInformation Center: (518) 457-5735
the lease or other agreement is for 30 days or less and the owner
(lessor) already has credentials for the vehicle, the carrier (lessee) To order forms and publications: (518) 457-5431
does not have to get credentials. However, if the lease or agreement
covers a period of more than 30 consecutive days, the lessee must Text Telephone (TTY) Hotline
obtain credentials unless the lessee will operate the vehicle for 10 (for persons with hearing and
days or less in New York State. speech disabilities using a TTY): (518) 485-5082

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