Weight-Distance Tax States
Five states levy a weight-distance tax on heavy trucks operating on state highways. Each works slightly differently — some require quarterly returns, some are per-mile, some are flat fees — but all five sit outside IFTA and have to be filed separately by carriers operating in those states.
New York HUT (Highway Use Tax) requires registration before entering the state with a vehicle over 18,000 lbs gross. Carriers report mileage quarterly through the state portal. Decals are placed on each vehicle.
Kentucky KYU (Highway Use Tax) covers vehicles over 59,999 lbs gross. Mileage is reported quarterly. Unlike NY, no decal — the registration travels with the truck and shows on inspection.
New Mexico WDT (Weight-Distance Tax) is the broadest — applies to vehicles 26,001 lbs and up. The state uses a graduated rate that climbs with weight class. Quarterly returns.
Oregon WMT (Weight-Mile Tax) is the most aggressive — Oregon does not participate in IFTA at all. Carriers operating in Oregon file Oregon-specific monthly returns regardless of fuel-tax obligations elsewhere.
Connecticut and Massachusetts both ship a Highway Use Fee — Connecticut's started in 2023 and Massachusetts's is rolling out. Both are mileage-based for vehicles over 26,000 lbs. The cluster below covers each program in detail with deadlines, rates, and the supporting filings each requires.
Articles in this cluster
- New York HUT Permit Guide: Highway Use Tax for Carriers (2026)
New York Highway Use Tax (HUT) is required for motor vehicles over 18,000 lbs using New York public highways. Learn who owes it, how the weight-based structure works, and when returns are due.
State Permits · 7 min read · Updated 2026-05-02
- Kentucky KYU Permit Guide: Weight-Distance Tax Explained (2026)
The Kentucky KYU permit is required for vehicles with combined gross weight of 59,999 lbs or more operating on Kentucky roads. Learn who owes it, how quarterly reporting works, and why it is separate from IRP.
State Permits · 6 min read · Updated 2026-05-02
- New Mexico Weight-Distance Tax (WDT) Permit Guide (2026)
New Mexico Weight-Distance Tax (WDT) is required for motor vehicles over 26,000 lbs operating on New Mexico highways. Learn who owes it, how quarterly returns work, and how to register through the state portal.
State Permits · 6 min read · Updated 2026-05-02
- Oregon Weight-Mile Tax Permit Guide: Setup and Reporting (2026)
Oregon runs the most extensive weight-mile tax program in the country. Learn the 26,000 lb threshold, how to set up your Oregon DOT account and surety bond, and how monthly reporting works.
State Permits · 7 min read · Updated 2026-05-02
- Connecticut HUF and Massachusetts Carrier Registration Guide (2026)
Connecticut's Highway Use Fee (HUF) took effect in 2023 and Massachusetts administers its own state-level carrier registration. Learn who owes what, how the Connecticut tiers work, and where Massachusetts fits in.
State Permits · 7 min read · Updated 2026-05-02