Commercial Motor Vehicle Taxes

Commercial motor vehicles are subject to the New York City Commercial Motor Vehicle Tax and the New York State Truck Mileage Tax.

The following commercial motor vehicles are subject to the Commercial Motor Vehicle Tax:

  • Non-passenger commercial motor vehicles that are principally used in the City (with 50% or more of their mileage during the year within the City) or in connection with a business carried on in the City
  • Motor vehicles regularly used in the City for the transportation of passengers, regardless of the mileage within the City

The HUT/Truck Mileage Tax is a weight-distance tax, computed based on mileage traveled by motor vehicles on New York State public highways at a rate determined by the weight of the motor vehicle. It is not imposed on travel on the portions of the New York State Thruway for which a toll is charged.