Federal vs state
Federal MC authority + USDOT lets a carrier cross state lines. State-specific permits are required where the carrier operates with certain weight or commodity profiles. Most state permits exist outside the IFTA/IRP framework and require separate registration.
Carriers that drive a few crossings per year often skip state permits, get caught at a roadside inspection, and face penalties + back-fees. The state permit list is small enough to manage but easy to miss.
The major state permits
New York Highway Use Tax (HUT) - trucks and tractors over 18,000 lbs gross weight operating on NY public highways. Certificate of registration + decals; returns are quarterly by default (monthly if prior-year tax exceeded $12,000, annual if it was $1,200 or less). New Mexico Weight Distance Tax (WDT) - vehicles over 26,000 lbs operating in NM. Quarterly returns (annual for some filers). Kentucky KYU - vehicles with a combined licensed weight over 59,999 lbs operating in KY. Quarterly tax returns, filed even for zero miles.
Oregon Weight-Mile Tax - vehicles over 26,000 lbs operating in OR. Monthly reports (quarterly with ODOT approval). Connecticut Highway Use Fee (HUF, since January 1, 2023) - trucks of 26,000 lbs or more (FHWA classes 8-13) operating in CT. Quarterly returns since the third quarter of 2023. Massachusetts DPU - licensing for household goods movers operating within Massachusetts; it does not apply to typical interstate freight carriers.
How to manage permits
A truck that never enters NY, KY, NM, OR or CT needs none of these state taxes. A regional carrier running the I-95 corridor through NY and CT needs NY HUT and CT HUF. A cross-country fleet running heavy trucks may need all five weight-distance credentials.
Permits are issued by each state's department of revenue or department of transportation. Some have online portals; some still require mail-in application.