Weight-Distance Tax States

Five states levy a weight-distance tax on heavy trucks operating on state highways. Each works slightly differently - some require quarterly returns, some are per-mile, some are flat fees - but all five sit outside IFTA and have to be filed separately by carriers operating in those states.

New York HUT (Highway Use Tax) requires registration before entering the state with a vehicle over 18,000 lbs gross. Carriers report mileage quarterly through the state portal. Decals are placed on each vehicle.

Kentucky KYU (Highway Use Tax) covers vehicles over 59,999 lbs gross. Mileage is reported quarterly. Unlike NY, no decal - the registration travels with the truck and shows on inspection.

New Mexico WDT (Weight-Distance Tax) is the broadest - applies to vehicles 26,001 lbs and up. The state uses a graduated rate that climbs with weight class. Quarterly returns.

Oregon WMT (Weight-Mile Tax) is the most aggressive. Oregon is an IFTA member jurisdiction like the other 47 contiguous states - Oregon-based carriers get their IFTA license from ODOT and Oregon miles go on the quarterly IFTA return - but Oregon collects its highway tax from heavy trucks by the mile rather than at the pump, so carriers file Oregon-specific monthly weight-mile returns on top of IFTA.

Connecticut and Massachusetts both ship a Highway Use Fee - Connecticut's started in 2023 and Massachusetts's is rolling out. Both are mileage-based for vehicles over 26,000 lbs. The cluster below covers each program in detail with deadlines, rates, and the supporting filings each requires.