NY HUT: gross weight method vs unloaded weight method
New York lets each carrier pick one of two ways to compute its highway use tax for the year: the gross weight method, which splits laden and empty miles, or the unloaded weight method, one rate on every mile. Which is cheaper depends on your weights and on how many of your New York miles are empty.
The two methods
- Gross weight method (straight line option): laden miles x the Table 1 rate for the gross weight; empty miles x the rate for the unloaded weight, Table 2 for a tractor pulling a trailer, Table 3 for a truck or a tractor alone. Above the last bracket add $0.0028 (Table 1) or $0.0007 (Tables 2 and 3) per ton or fraction of a ton.
- Unloaded weight method: all New York miles x one rate for the unloaded weight, Table 4 for trucks, Table 5 for tractors. Laden or empty does not matter.
Same truck, both methods
Sample data: 1,000 New York miles in a quarter, with a growing share run empty, computed with the Schedule 1 tables.
| Empty miles | Gross weight method | Unloaded weight method | Lower |
|---|---|---|---|
| 0% | $54.60 | $46.20 | Unloaded weight |
| 10% | $50.54 | $46.20 | Unloaded weight |
| 20% | $46.48 | $46.20 | Unloaded weight |
| 30% | $42.42 | $46.20 | Gross weight |
| 40% | $38.36 | $46.20 | Gross weight |
| 50% | $34.30 | $46.20 | Gross weight |
The heavy tractor pays $0.0546 a laden mile and $0.0140 an empty one under the gross weight method, against $0.0462 on every mile under the unloaded weight method: the gross weight method comes out lower once a bit more than a fifth of the miles (about 21%) are empty.
| Empty miles | Gross weight method | Unloaded weight method | Lower |
|---|---|---|---|
| 0% | $15.40 | $14.00 | Unloaded weight |
| 10% | $13.86 | $14.00 | Gross weight |
| 20% | $12.32 | $14.00 | Gross weight |
| 30% | $10.78 | $14.00 | Gross weight |
| 40% | $9.24 | $14.00 | Gross weight |
| 50% | $7.70 | $14.00 | Gross weight |
The lighter truck pays $0.0154 a laden mile under the gross method. Table 3 starts at 18,001 lb unloaded, so the tables list no rate for its empty miles and the calculator counts no tax on them (confirm with the Tax Department for your own vehicles). The unloaded method charges $0.0140 on every mile. Try your own figures in the NY HUT calculator by switching the method.
Sources
- NY HUT Schedule 1 and bulletins: NYS Department of Taxation and Finance, Highway use tax rates, Schedule 1 (updated October 11, 2023) — https://www.tax.ny.gov/e-services/huwf/hutwf_rate_sch1.htm; NYS Tax Department, MT-903-I (1/22) Instructions for Form MT-903, Tables 1-5 — https://www.tax.ny.gov/pdf/current_forms/motor/mt903i.pdf; NYS Tax Department, TB-HU-260 Filing Requirements for Highway Use Tax (updated March 26, 2026) — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/hut/filing_requirements.htm, read on 2026-09-30
Frequently asked questions
- Can I change NY HUT method during the year?
- No. You choose the method on the first return of the calendar year and use it for every return that year and for all your vehicles.
- Which trucks are covered under each method?
- Gross weight method: trucks and tractors over 18,000 lb gross. Unloaded weight method: trucks over 8,000 lb unloaded and tractors over 4,000 lb unloaded.
- Are Thruway miles taxed?
- Not the miles on the toll-paid portion of the New York State Thruway: leave them out under both methods.
- What is the heaviest weight option?
- A variant of the gross weight method for carriers with more than one truck: the tax is computed with the heaviest laden and unladen vehicles. Once used for a period it cannot be revoked for that period. The calculator uses the straight line option.
More guides
- Which states have a weight-distance tax, and who must file?
Kentucky, New York, New Mexico and Oregon tax trucks by weight and mile, Connecticut charges a highway use fee: thresholds, returns and due dates in one table.
- Oregon weight-mile tax changes in July 2027 (HB 3991): the 10 new rates
From July 1, 2027 Oregon replaces its weight-mile tables with ten rates by registered weight. The new table, what changes and today's rates side by side.
- New Mexico weight distance tax rates 2026: the 35% increase
Senate Bill 2 raised New Mexico's weight distance tax 35% from July 1, 2026, the first change since 2004. Old and new mills per class, and the cost per 1,000 miles.
Last updated 2026-09-30. Estimates from the official rate tables of Kentucky, New York, New Mexico, Oregon and Connecticut for the period shown. Not tax advice. File with each state and check its figures. Not affiliated with any state agency.