You must file a HUT return and pay tax due on a quarterly basis, starting with the calendar quarter when you began operations in New York State unless notified by the tax department of a different filing requirement (see Filing period changes below). How to Determine Your Highway Use Tax (TB-HU-360).Excluded and Exempt Vehicles – Highway Use Tax (TB-HU-245) and. ![]() Certificate of Registration – Trip Certificate (TB-HU-116).Certificate of Registration (TB-HU-115).An Introduction to Highway Use Tax (TB-HU-40).You may file a paper tax return using Form MT- 903, Highway Use Tax Return.įor more information regarding vehicles subject to HUT, requirements for registration, and excluded and exempt vehicles, see Tax Bulletins: ![]() ![]()
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