State Use Tax Permits

Carriers that operate within Kentucky, New Mexico, New York, and/or Oregon may be subject to additional state permits. The requirements and fees are different for each state. All permit account holders must file a Quarterly Return where the tax amount is calculated based on miles traveled during the reporting period. The filing process varies by state. Returns are required to be filed even if no mileage was accrued. Failure to file timely may result in late fees and penalties.

Let the licensing and permit experts at TSNAmerica handle your fuel and use taxes, from start to finish. We can establish your account, file your monthly or quarterly returns, renew your permits and obtain additional decals. TSNAmerica has the expertise to keep you up to date and organized. We take care of the paperwork from our office so you can stay truckin' in yours.

All commercial motor vehicles (except buses) with a gross weight of 60,000 lbs and over traveling into or through Kentucky have a valid KYU license or obtain a Temporary KYU permit. New qualifying vehicles must be listed with Kentucky prior to the vehicle entering the state. It is your responsibility to make sure your KYU inventory is current at all times. Permanent KYU accounts are not renewed and must be closed with the state. Carriers with an active KYU Number are required to file a quarterly KYU return, even if no miles are traveled. Failure to file KYU returns on time can result in penalties up to $500 and a bond may also be required to get your account back in good standing.

The KYU Filing Periods are the same as IFTA:

Reporting Periods	Filing Deadlines
January - March	April 30
April - June	July 31
July - September	October 31
October - December	January 31

In case of a KYU tax audit, records must be kept for a minimum of 5 years from the filing date of the Kentucky Weight Distance tax return.

• Temporary KYU - $85

Used for single trips and obtained in place of a permanent KYU Number. A temporary KYU does not require quarterly filing. This permit is only for occasional trips into Kentucky; if you operate in Kentucky regularly, you need to establish a permanent Kentucky Highway Use License account.

• KYU Surety Bond - $250

A Kentucky Highway Use Bond is required when a KYU license has been cancelled for any reason, including failure to file KYU taxes. These bonds must be obtained with certified funds only. The bond is normally required to remain on file for 1 year and all quarterly KYU returns must be filed on time.

All commercial motor vehicles with a gross weight in excess of 26,000 lbs. must be registered with the state before traveling into or through New Mexico. Entrance can be paid at the port if not registered by obtaining a temporary WD Permit; however, it is not cost effective to pay at the port unless you travel through New Mexico only once or twice per year. Once a Weight Distance Tax account in New Mexico is established quarterly New Mexico returns must be filed and mileage tax paid, even if no miles were traveled. Failure to file NM weight distance returns on time can result in penalties. New Mexico Quarterly returns are required to be filed timely, even if the permits are not renewed or active. You must close your account with the state, if you no longer wish to operate in New Mexico.

New Mexico Weight Distance Permits are renewed annually based on the calendar year. The NM Weight Distance renewal deadline is December 31st.

The NM Filing Deadlines are:

Reporting Periods	Filing Deadlines
January - March	April 30
April - June	July 31
July - September	October 31
October - December	January 31

• Temporary NM Weight Distance Permit

Obtained at Port of Entry. Fee is based on weight & miles traveled in New Mexico. Temporary New Mexico Weight Distance Permits should only be obtained when operating in New Mexico once or twice a year.

Carriers operating certain commercial motor vehicles that weigh 18,000 lbs or greater in New York are required to register and obtain NYHUT tax credentials. When you establish a certificate of registration, you will receive a license that must be carried in the vehicle at all time and a decal. Accounts are set up and maintained through OSCAR, while quarterly New York Highway Use Tax returns are filed with the New York State Department of Taxation and Finance.

Once a NYHUT account has been established, carriers must file and pay mileage tax on a quarterly basis, even if no miles were traveled. Failure to file NY HUT returns on time can result in penalties and interest. The New York HUT certificate is renewed every 3 years and the next NY HUT renewal deadline is December 31, 2015. The NY Highway Use Tax License is not in lieu of IFTA, if you are a New York based carrier weighing over 26,000 lbs and conduct interstate operations, you are required to obtain an IFTA license.

The NY HUT Filing Deadlines are:

Reporting Periods	Filing Deadlines
January - March	April 30
April - June	July 31
July - September	October 31
October - December	January 31

• Temporary NY HUT - starting at $70

A trip certificate of registration is used for single trips and obtained in place of a permanent HUT Permit. A Temporary New York HUT permit does not require quarterly filing. This permit is only for occasional trips into New York; if you operate in New York regularly, you need to establish a permanent New York Highway Use Tax account.

All motor carriers operating commercial vehicles on Oregon public highways, with a gross weight in excess of 26,000 lbs are required by the Oregon Department of Transportation to have an Oregon Weight Receipt and Tax Identifier, or Receipt issued by the Oregon Motor Carrier Transportation Division (MCTD). You are required to file a tax return regardless if no miles were traveled. Failure to file Oregon Weight Mile returns on time will result in a late fee of 10% of the tax due. Additional penalties and interest may apply. You must cancel your Weight-Mile Tax account if you will no longer be operating in Oregon. Until the account is cancelled, you are responsible for filing timely reports.

Oregon requires all new entrants to become bonded before permanent credentials are issued. Bonds may be placed by a Surety Company or posted with cash. Interest paid on cash bonds. The size of your fleet will determine the amount of the bond required.

Oregon Weight Mile Permits are renewed annually based on the calendar year. The OR Weight Receipt renewal deadline is December 31st. Accounts must be in good standing before credentials will be renewed. This means all quarterly Oregon Weight Receipt reports must be filed and all taxes paid.

Oregon mileage tax reports must be filed monthly for the first year, after which if all monthly reports are filed and paid timely the state will allow quarterly filing. The Quarterly OR Weight Mile Filing Deadlines are:

Reporting Periods	Filing Deadlines
January - March	April 30
April - June	July 31
July - September	October 31
October - December	January 31

In case of a weight-mile tax audit, records must be kept for a minimum of 3 years from the filing date of the Oregon tax report.

• Temporary Pass - $45 + State Fees

A Temporary Pass for Oregon's Weight-Mile Tax is used for single trips and obtained in place of a permanent Weight-Mile Permit. The Weight-Mile temporary pass must be obtained prior to operating in Oregon. An Oregon Temporary Pass does not require quarterly filing but a cash bond may be required. This permit is only for occasional trips into Oregon; if you operate in Oregon regularly, you need to establish a permanent Weight Receipt account.

• OR Highway Use Tax Bond - $250

*Prices do not reflect any applicable state fees