Which states have a weight-distance tax, and who must file?
Five states charge heavy trucks by weight and by mile, on top of IFTA fuel tax: Kentucky, New York, New Mexico and Oregon with a weight-distance tax, and Connecticut with a highway use fee since 2023. Each has its own threshold, table and return.
Open the weight-distance tax calculator
The five taxes side by side
| State and tax | Who pays | Rate | Return | Q3 2026 due |
|---|---|---|---|---|
| Kentucky weight distance tax (KYU) | Combined licensed weight over 59,999 lb | Flat $0.0285 a mile | KYU E-File (Motor Carrier Portal) | Oct 31, 2026 |
| New York highway use tax (HUT) | Trucks and tractors over 18,000 lb gross (gross weight method) | 5 tables by weight; laden and empty miles apart, or one unloaded-weight rate | Web File or Form MT-903 | Oct 31, 2026 |
| New Mexico weight distance tax (WDT) | Declared gross weight over 26,000 lb | 27 classes, 14.86-59.1 mills a mile | Taxpayer Access Point (MVD) | Oct 31, 2026 |
| Oregon weight-mile tax (WMT) | Declared weight over 26,000 lb | Table A to 80,000 lb, Table B by axles to 105,500 lb | Oregon Trucking Online or mail | Nov 30, 2026 |
| Connecticut highway use fee (HUF) | 26,000 lb or more, FHWA classes 8-13 (multi-unit) | 28 bands, $0.025-$0.175 a mile | myconneCT | Oct 31, 2026 |
The Oregon date is for quarterly filers; Oregon reports are monthly unless the carrier applied to file quarterly. New York's date is for quarterly filers; the Tax Department moves carriers with more than $12,000 of tax a year to monthly and those with $1,200 or less to annual returns.
Who must file
- Kentucky: every carrier running a vehicle over 59,999 lb combined licensed weight on Kentucky roads needs a KYU license and files every quarter; farm plates are exempt.
- New York: anyone issued a highway use tax certificate of registration, even with no tax due. The method (gross or unloaded weight) is chosen on the first return of the year.
- New Mexico: registrants, owners and operators of vehicles over 26,000 lb declared gross weight; a weight distance tax electronic permit per vehicle, each year.
- Oregon: vehicles over 26,000 lb declared weight pay the weight-mile tax instead of Oregon diesel tax.
- Connecticut: vehicles of 26,000 lb or more in FHWA classes 8 to 13 (a power unit pulling one or more trailers) need a highway use fee permit.
What weight each state uses
The same truck is read at different weights: the combined licensed weight in Kentucky, the gross weight for laden miles and the unloaded weight for empty miles in New York, the declared gross weight in New Mexico, the declared weight and the axles in Oregon (the registered weight from July 2027), and the gross weight in Connecticut. The calculator asks for one registered weight, the NY unloaded weight and the axles, and reads each table at the right one. Fuel tax for the same quarter: FuelTaxTally.
Sources
- Kentucky rates and threshold: KRS 138.660(3), Kentucky Revised Statutes — https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28792; Kentucky Transportation Cabinet, Division of Motor Carriers, Kentucky Weight Distance (KYU) — https://drive.ky.gov/Motor-Carriers/Pages/KYU.aspx; KRS 138.685(2), quarterly returns — https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55054, read on 2026-09-30
- Kentucky return: KRS 138.685(2) — https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55054; KYTC KYU page — https://drive.ky.gov/Motor-Carriers/Pages/KYU.aspx, read on 2026-09-30
- New York rates and threshold: 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
- New York return: NYS Tax Department, TB-HU-260 Filing Requirements for Highway Use Tax — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/hut/filing_requirements.htm, read on 2026-09-30
- New Mexico rates and threshold: New Mexico Laws 2026, Senate Bill 2 (final version), Section 1 amending 7-15A-6 NMSA 1978, effective July 1, 2026 — https://www.nmlegis.gov/Sessions/26%20Regular/final/SB0002.pdf; NM Taxation and Revenue Department press release, June 29, 2026: weight-distance tax up 35% from July 1 — https://www.tax.newmexico.gov/wp-content/uploads/2026/06/20260629_Increased-vehicle-registration-fees-to-take-effect-July-1.pdf; NM MVD Form MVD-10964 (Rev. 11/06), Weight Distance Tax Return, instructions and the mill rates effective July 1, 2004 — https://mvd.newmexico.gov/wp-content/uploads/2020/12/mvd10964.pdf, read on 2026-09-30
- New Mexico return: NM MVD Form MVD-10964 instructions — https://mvd.newmexico.gov/wp-content/uploads/2020/12/mvd10964.pdf; NM TRD Weight Distance Tax — https://www.tax.newmexico.gov/businesses/2020/10/21/weight-distance-tax/, read on 2026-09-30
- Oregon rates and threshold: ODOT Commerce and Compliance Division, Form 735-9928 (1-24) Mileage Tax Rates, Tables A and B, rates effective January 1, 2024 — https://www.oregon.gov/odot/Forms/Motcarr/9928-2024.pdf; ODOT CCD, Form 735-9928 (7-27) Mileage Tax Rates effective July 1, 2027 (HB 3991) — https://www.oregon.gov/odot/Forms/Motcarr/9928-2027.pdf; ODOT CCD, FAQ Weight-Mile Tax Simplification (June 2026) — https://www.oregon.gov/odot/MCT/Documents/FAQ_WMT-Simplification_CCD-Modernization.pdf; ODOT CCD, File Tax Reports: due dates — https://www.oregon.gov/odot/mct/pages/file-tax-reports.aspx, read on 2026-09-30
- Oregon return: ODOT CCD, File Tax Reports — https://www.oregon.gov/odot/mct/pages/file-tax-reports.aspx, read on 2026-09-30
- Connecticut rates and threshold: Connecticut Department of Revenue Services, Highway Use Fee Information — https://portal.ct.gov/drs/businesses/highway-use-fee/huf, read on 2026-09-30
- Connecticut return: CT DRS, Highway Use Fee Information — https://portal.ct.gov/drs/businesses/highway-use-fee/huf, read on 2026-09-30
Frequently asked questions
- Which states have a weight-distance tax?
- Kentucky (KYU), New York (highway use tax), New Mexico (weight distance tax) and Oregon (weight-mile tax). Connecticut's highway use fee, in force since January 1, 2023, also charges by weight and mile.
- Is weight-distance tax the same as IFTA?
- No. IFTA is a fuel tax shared among jurisdictions and filed with your base jurisdiction. Each weight-distance tax is a separate state tax with its own license or permit and its own return.
- Do I file if I did not drive in the state this quarter?
- Yes, while you hold the state's license, permit or account: Kentucky wants zero miles filed, and New York, New Mexico, Oregon and Connecticut all require the return with no operations or no tax due.
- What is a weight mileage tax?
- Another name for the same idea: a tax per mile whose rate grows with the vehicle's weight. Oregon calls it the weight-mile tax; Kentucky and New Mexico call it weight distance tax; New York calls it highway use tax.
More guides
- 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.
- NY HUT: gross weight method vs unloaded weight method
How New York's two highway use tax methods work, which tables they use and what the same truck pays under each, worked out from the Schedule 1 rates.
- 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.