Which states have a weight-distance tax?
Five states levy a weight-distance tax: New York (HUT), Kentucky (KYU), New Mexico (WDT), Oregon (WMT), and Connecticut/Massachusetts (HUF — Highway Use Fees). All five require a separate registration and quarterly mileage filings (monthly for Oregon).
New York HUT applies to vehicles over 18,000 lbs gross. Carriers register, get a decal, and file quarterly returns based on state miles. The threshold catches most Class 7+ trucks.
Kentucky KYU applies to vehicles over 59,999 lbs gross — a higher threshold than NY. No decal required; registration travels with the vehicle. Quarterly returns.
New Mexico WDT applies to vehicles over 26,000 lbs gross. The rate climbs with weight class. Quarterly returns; registration is via the state's online portal.
Oregon WMT is the most aggressive — Oregon doesn't participate in IFTA at all. Carriers running in Oregon file Oregon-specific MONTHLY returns, plus the standard IFTA filings for fuel tax in other states. Two parallel reporting tracks.
Connecticut and Massachusetts both have Highway Use Fees rolling out. Connecticut's started in 2023 for vehicles over 26,000 lbs; Massachusetts's rate schedule started phasing in 2024-2025. Both are mileage-based.