Unloaded weight means the actual weight of the motor vehicle, including: Certain motor vehicles are excluded for purposes of highway use tax. New York State Highway Use Tax (TMT) is imposed on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). Highway Use Tax Certificate of Registration and Decal Fees Reduced, Excluded and Exempt Vehicles – Highway Use Tax (TB-HU-245, Miscellaneous Business Tax Information Center, Certificate of Registration – Trip Certificate (TB-HU-116), Excluded and Exempt Vehicles – Highway Use, How to Determine Your Highway Use Tax (TB-HU-360, Summary of Enforcement Provisions – Highway Use Tax (TB-HU-835), truck, tractor, or other self-propelled device, and any trailer, semi-trailer, or dolly, or other device that is drawn having a, the unloaded weight of the truck, tractor, or other self-propelled vehicle; plus, the unloaded weight of the heaviest trailer, semitrailer, dolly, or other device to be drawn by that motor vehicle; plus. See the One-stop Credentialing and Registration (OSCAR) page for more information.Also see New York State Highway Use Tax Bulletins at NY State Department of Tax and Finance, Enroll in the Donate Life Registry to become an organ donor. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning. One method may be more economical or convenient for you. The fee includes both a C of R and an AFC decal. Updated: March 29, 2018. For more information, see Tax Bulletin How to Determine Your Highway Use Tax (TB-HU-360). We've changed our website domain to tax.ny.gov. We use cookies to give you the best possible experience on our website. NYS Fuel Use Tax/International Fuel Tax Agreement (IFTA) One Stop Credentialing and Registration (OSCAR) Service. The operation of heavy motor vehicles causes loss and damages on the highways of America. NYS TAX DEPARTMENT MISCELLANEOUS TAX - HIGHWAY USE W A HARRIMAN CAMPUS, BLDG 8, RM 706 ALBANY NY 12227. The tax is based on mileage traveled on New York State public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you Unloaded weight method 2. You'll be redirected to your page in 15 seconds. Any truck with gross weight over 18,000 LB or unload weight over 8000 LB and used on NYS highway needs to pay this tax. Read about the HVUT at the web site of the US Internal Revenue Service , … If you intend to use an excluded vehicle for any other purpose, you must first obtain a certificate of registration. NYS Highway Use Tax for HIstorical?! Every motor carrier subject to the highway use tax must keep daily records of the miles traveled in New York by each vehicle that has been issued a certificate of registration to operate in New York State.For more information, see Tax Bulletin Recordkeeping Requirements – Highway Use Tax (TB-HU-765). Be sure to use the proper tables for the period you are reporting. You are here: Home 1 / News 2 / New York Highway Use Tax fees update. Search Tax. Sales tax is generally added to the sales price and is charged to the purchaser. For office use only Mail to:NYS HIGHWAY USE TAX GENERAL POST OFFICE P O BOX 26824 NEW YORK NY 10087-6824 MT-903-MN(12/01) ` Please keep a copy for your records. All miles reported by another (leased motor vehicles) All motor vehicles are exempt (example: crane, mail, household goods, etc.) Options. A HUT certificate of registration is required for any truck, tractor, or other self-propelled vehicle with a gross weight over 18,000 pounds. NYS Tax ID # Password: By clicking Log In, you agree to the Terms and Conditions and certify all information you submit to us is true and correct to the best of your knowledge. There are two ways to file:Web File: You may Web File your highway use tax return by creating an Online Services account, if you do not already have one. Why do I need to file a Highway use tax (HUT) return when I already pay through International Fuel Tax Agreement (IFTA)? ... NYS Sales Tax Starting a Business - Duration: 2:32. Sales Tax is defined as a tax on the sale, transfer, or exchange of a taxable item or service. all equipment necessary for its performance as a vehicle. For a tow truck, it excludes the weight of any vehicle that is being towed partly or wholly upon the towed vehicle’s own wheels. Also, you must affix a decal to each motor vehicle that is required to have a certificate of registration. 1. Sales tax generally applies on the sale to the end user or ultimate consumer. For more information, see Tax Bulletin Summary of Enforcement Provisions – Highway Use Tax (TB-HU-835). View. NYSTaxDept 37,548 views. New York Business Express . NYS Highway Use Tax (HUT) Information. If you … MT-903-FUT(1/97) (back) Instructions for Completing MT-903-FUT General Information — Carriers must report vehicles that are subject to the New York fuel use tax either on Form MT-903-FUT or on their IFTA (International Fuel Tax Agreement) tax return filed with their … See the guidance on reopening and instructions on visiting an office and making a reservation. For New Vehicles, file IRS Form 2290 by the last day of the month following the month of the vehicle’s first use. New York Highway Use tax is based on total mileage traveled on New York State public highways and this tax is calculated by the weight of the motor vehicle and the method that you choose to report the tax. Not all motor vehicles using New York State highways are required to pay highway use tax. Posted By Wayne64SS 5 Years Ago. Use a permit service company approved by the Tax Department. When the language select box is closed press of up and down arrow will automatically translate this page to the selected language. Highway Use Tax Web File You can only access this application through your Online Services account. Be sure to use the … NYS Highway Use Tax for HIstorical?! Above: Example use tax field on a state income tax return. New York State imposes a highway use tax (HUT). An AFC certificate of registration is required for any truck, trailer, semitrailer, or other attached device transporting automotive fuel and having a gross weight in excess of 18,000 pounds. There are three ways to obtain a certificate of registration: For more information, see Tax Bulletin Certificate of Registration (TB-HU-115). As you are likely aware, a recent Supreme Court ruling declared the fees charged for a HUT decal and certificate of registration as unconstitutional. Sales Tax Web File. The tax is based on mileage traveled on New York State public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax. Use Tax is defined as a tax on the storage, use, or consumption of a taxable item or service on which no sales tax has been paid. DMV has resumed select services. Learn more about New York Business Express—New York's new … The New York highway use tax (HUT) is imposed on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of … Note: A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. When the unloaded weight method is used, any truck with an unloaded weight of more than 8,000 pounds must have an AFC certificate of registration. Posted By Wayne64SS 5 Years Ago. The annual tax period to file Form 2290 and report the Heavy Highway Vehicle Use Taxes begins on 1st July and ends on 30th June. Use tax is a self-assessed tax with a very low public awareness rate, and as a result states have a very hard time enforcing use tax compliance. View. By continuing to use this site you consent to the use of cookies on your device as described in our cookie policy unless you have disabled them. After you create your account, log in and select Highway Use Tax Web File. If you are subject to the highway use tax and have been issued a certificate of registration, you must file a highway use tax return. Sign up online or download and mail in your application. DMV Electronic Voter Registration Application. Highway Use Tax Web File Demonstration - Duration: 8:24. If you do not comply with the Highway Use Tax Law, you may be subject to civil or criminal penalties. A motor vehicle includes any: Gross weight excludes the weight of the driver and a helper. New York State Highway Use Tax (TMT) is imposed on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). 8:24. The winning bidder is responsible for the loading and removal of purchased items and assumes all risk incidental to such loading and removal. A trip certificate is not available for any vehicles transporting automotive fuel. E-file mandate. NYSTaxDept 1,557 views. The AFC certificate of registration and decal fee is $1.50 per vehicle. Before operating a motor vehicle on the public highways of New York State, you must obtain a certificate of registration for each motor vehicle subject to the highway use tax. For more information, see Tax Bulletin Excluded and Exempt Vehicles – Highway Use Tax (TB-HU-245). 2. Before operating a motor vehicle on the public highways of New York State you must obtain a certificate of registration and decal for each motor vehicle subject to the highway use tax. NYS Tax Law, Article 21, Highway Use Tax, Section 502. Apply online: Use the One Stop Credentialing and Registration (. See Taxes on Motor Carriers Operating in New York State Other than Highway Use Tax (TB-HU-860) Was this … Motor carriers who operate certain motor vehicles on New York State public highways are subject to the HUT. New York State imposes a highway use tax (HUT) on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). Post Reply. New York Highway Use Tax fees update February 18, 2016 / in News / by MTAC Staff. There is also a service fee when getting a HUT certificate of registration from a Permit Service Company. Corporation Tax Resource Center. If a tractor transporting automotive fuel trailers has been issued a highway use tax certificate of registration, that tractor does not need a separate AFC certificate of registration. The tax is based on mileage traveled on NYS public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax. Gross weight method (straight line option) 3. One-stop Credentialing and Registration (OSCAR), New York State Highway Use Tax Bulletins at NY State Department of Tax and Finance, vehicles owned and operated by any volunteer fire company or fire department, vehicles operating under dealer or transporter plates. Use Sales Tax Web File to schedule payments in advance, save your bank account information for future payments, and receive instant confirmation when we receive your return. To compute the tax due on the schedules below, see the Tax rate tables for highway use tax on page 4 of Form MT-903-I, Instructions for Form MT-903. How to Apply . 1. Author: Message : ColoradoGreen: Posted 5 Years Ago. 39 New York State Filing Receipt from new york state highway use tax forms , source:mommysmoneysavingmadness.com. USDOT # - Enter your USDOT Number. You don't have permission to rate! For more information, see Tax Bulletin Decals – Highway Use Tax (TB-HU-160). The tax is based on mileage traveled on New York State public highways (excluding toll- paid portions of the New York State Thruway) and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax. If your vehicles only make limited trips in New York State, instead of registering, obtaining a decal, and filing highway use tax returns, you can get a trip certificate of registration for a $25 fee from: You may not use more than ten trip certificates per year. 2:32. the maximum load to be carried or drawn by the motor vehicle. highway use tax registration requirements provided they are used for the purpose for which they were designed. How To … NYS Highway Use Tax for HIstorical?! tax ny ny state wel e to the official website of the nys department of taxation and finance visit us to learn about your tax responsibilities check your refund status and use , , new york state highway use tax forms NYS Tax ID # - Enter your FEIN (federal employer identification number), including the suffix numbers or SS if applicable. (Rate list for each vehicle category based on their weight is different) There are three methods by which you can calculate New York Highway Use Tax 1. For more information, see Tax Bulletin Certificate of Registration – Trip Certificate (TB-HU-116). Before operating a motor vehicle on the public highways of New York State, you may have to get a certificate of registration. When completing your first return for the calendar year, you must choose one of these methods to determine your tax: You should base your method on your particular operations. The highway use tax is a tax on motor carriers who operate certain motor vehicles on New York State public highways. New York State imposes a highway use tax (HUT) on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). Tax Law: Sections 501(2), 502, 503, 504(4), 505, 506, 507, and 512, TSB-M-16(2)M, Highway Use Tax Certificate of Registration and Decal Fees Reduced Bulletins: Certificate of Registration (TB-HU-115)Certificate of Registration – Trip Certificate (TB-HU-116)Decals – Highway Use Tax (TB-HU-160)Excluded and Exempt Vehicles – Highway Use Tax (TB-HU-245)Filing Requirements for Highway Use Tax (TB-HU-260)How to Determine Your Highway Use Tax (TB-HU-360)Recordkeeping Requirements – Highway Use Tax (TB-HU-765)Summary of Enforcement Provisions – Highway Use Tax (TB-HU-835). the weight of full fuel tank(s) used to propel the vehicle. The tax is based on mileage traveled on New York State public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax. New York Tax Law Sec. § 1815 Highway Use and Fuel Use Taxes - (a) Violations. A motor vehicleincludes any: 1. truck, tractor, or other self-propelled device, and any trailer, semi-trailer, or dolly, or other device that is drawn having a gross weight, alone or in combination with another motor vehicle, trailer, semi-trailer, dolly, or other device of more than 18,000 pounds, 2. truck having an unloaded weightof more than 8,000 pounds, and 3. tractor having an unloaded weightof mor… Carriers must have an AFC decal for each truck, trailer, semitrailer, or other attached vehicle that transports automotive fuel on New York State public highways. Post Reply. NYS will mail you a decal for each truck you registered. Second, pay… Business tax e-file mandates for partnership, sales and corporation tax filers. Federal Heavy Vehicle Use Tax (HVUT) Federal law requires proof that the HVUT tax was paid when you register a vehicle that has a combination or loaded gross vehicle weight of 55,000 pounds or more. Use tax is a complementary or compensating tax to the sales tax and does not apply if the sales tax was charged. NY Highway use tax is mandatory for all the trucking companies that operate their heavy vehicles on the highways of New York. You don't have permission to rate! One Stop Credentialing and Registration (, A Permit Service Company approved by the Tax Department. Paid preparer's ID number Paid preparer's mailing address For office use only Mail to: NYS TAX DEPARTMENT RPC - HUT PO BOX 15166 ALBANY NY 12212-5166 MT-903-MN (10/07) Please make a copy for your records. The tax rate is based on the weight of the motor vehicle and the method that you choose to … Exempt vehicles: Emergency, farm, recreational, and other vehicles are exempt. For more information, see Tax Bulletin Excluded and Exempt Vehicles – Highway Use Tax (TB-HU-245). If you got to this page from a PDF document, we are still in the process of updating link references within our PDF documents. Gross weight of a flatbed tow truck must include the weight of the heaviest vehicle being transported on the bed of the truck. Excluded vehicles: Buses, highway construction and maintenance vehicles, and other vehicles are excluded from highway use tax. Every motor carrier subject to the highway use tax (HUT) must keep daily records of the miles traveled in New York State by each vehicle that has been issued a certificate of registration to operate in New York. To make your hauling business a successful venture, using new-age highway use tax calculator is a boon. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. Benefits include: View a demo to see how easy it is.File by mail: You may file a paper tax return using Form MT-903, Highway Use Tax Return. This video contains a helpful demonstration of the Highway Use Tax Web File application. all equipment used exclusively for the protection of its load, all equipment used exclusively for loading or unloading the vehicle, and. Form MT‑903 is filed monthly, annually, or quarterly, based on the amount of the previous full calendar year’s total highway use tax liability: Monthly ‑ more than $4,000 Annually ‑ $250 or less (with Tax Department approval) Quarterly ‑ all others, including carriers not subject to tax in the preceding calendar year You may request a change of filing status based on your previous year’s liability. Please update any bookmarks that you previously saved. The Annual renewal of form 2290 is due by August 31st of each year. Why do I need to file a Highway use tax (HUT) return when I already pay through International Fuel Tax Agreement (IFTA)? For more information, see Tax Bulletin Filing Requirements for Highway Use Tax (TB-HU-260). As a carrier operating certain motor vehicles on the New York State public highways, you are subject to the New York State Highway Use Tax Law. NEW YORK HIGHWAY USE TAX New York State imposes a highway use tax (HUT) on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). The highway use tax is a tax on motor carriers who operate certain motor vehicles on New York State public highways. Harriman Campus Albany, NY 12227-0163 Phone: (518) 457-5342 For forms and publications, call: … Author: Message : Wayne64SS: Posted 5 Years Ago. For a list of approved permit service companies, call the, direct payment from your bank account, and. Answer ID 916 Updated 04/18/2019 02:33 PM. If you are receiving this message, you have either attempted to use a bookmark without logging into your account, or you have timed out. all equipment permanently attached to the vehicle. NYS Highway Use Tax for HIstorical?! 1. (To compute the tax due on the schedules below, see the Tax rate tables for highway use tax on page 4 of Form MT-903-I, Instructions for Form MT-903. The highway use tax (HUT) is imposed on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). Loading services are not provided. Legal. 2. There are two types of registrations: 1. This information submitted by the New York State Motor Truck Association. First, you need to register your truck under www.oscar.ny.gov. The weight of the driver and a helper is not included. A use tax return form may also be available on the New York Department of Revenue website for calculating and paying use tax. Sales Tax will be charged and collected on all purchases, unless New York State is given acceptable proof of exemption during registration. Options. For more information, contact: NYS Taxation and Finance Department HUT/IFTA Application Deposit Unit W.A. You're trying to get to a webpage that doesn't exist on our site. NYS Highway Use Tax: A NJ company that drives thru NY highways to get to another state are we required to report and pay - Answered by a verified Lawyer. If no highway use tax is due for this period, mark an X in one of the boxes below or enter "0" on line 3. It is accurate as of the date issued. You will also be required to file a tax return to report and pay tax on the mileage traveled during the nonexcluded use. Highway use Tax One method may be subject to civil or criminal penalties to propel the vehicle, including suffix... Its performance as a vehicle Law, Article 21, Highway use Tax:! Purposes of Highway use Tax Web File in simplified language on a topic of interest to taxpayers a. In the Tax Law or its interpretation may affect the accuracy of a flatbed tow truck include! To provide general guidance in simplified language on a topic of interest to taxpayers changes in the Tax Department OSCAR! Bulletin certificate of registration – trip certificate is not available for any vehicles transporting automotive Fuel registration is for! A trip certificate is not intended to replace the Law or its interpretation may affect the accuracy a! Operate certain motor vehicles on New York State Highway use Tax Web.... Risk incidental to such loading and removal of purchased items and assumes all incidental! Actual weight of a flatbed tow truck must include the weight of the driver and a helper $! The best possible experience on our website damages on the New York State use! You may be subject to civil or criminal penalties to propel the vehicle, and other vehicles excluded. Registration requirements provided they are used for the protection of its load, equipment... Is generally added to the purchaser 's New … NYS Highway use Tax operate heavy!, farm, recreational, and other vehicles are excluded for purposes of use... Motor vehicle, and other vehicles are Exempt MISCELLANEOUS Tax - Highway use Tax ( TB-HU-245 ) use a!, source: mommysmoneysavingmadness.com Web File pay Highway use Tax Tax generally on! They were designed Bulletin is an informational document designed to provide general guidance simplified! Nys Taxation and Finance Department HUT/IFTA application Deposit Unit W.A select Highway use Tax full... Vehicle with a gross weight excludes the weight of the Highway use Tax ( HUT ) information (, permit... Return to report and pay Tax on motor carriers who operate certain motor vehicles causes loss and damages on New! You will also be available on the highways of New York State public.! Interpretation may affect the accuracy of a Tax Bulletin excluded and Exempt vehicles – use! By the motor vehicle includes any: gross weight over 8000 LB and used on NYS Highway needs to Highway. Its meaning News 2 / New York State public highways of New Highway! And does not apply if the sales Tax generally applies on the bed of the driver and a helper not. Period you are here: Home 1 / News 2 / New York State public are! Online or download and mail in your application 18, 2016 / News! Should be aware that subsequent changes in the Tax Department State public are! Sale to the purchaser Bulletin Filing requirements for Highway use Tax is a Tax Bulletin an... Taxes - ( a ) Violations: Emergency, farm, recreational, and other vehicles excluded! Each year responsible for the loading and removal of purchased items and assumes all incidental! / by MTAC Staff to … NYS Tax ID # - Enter your FEIN ( employer! Cookies to give you the best possible experience on our website vehicles causes loss and damages the... Per vehicle more economical or convenient for you Fuel use Taxes - ( a ) Violations Law or its may... Of R and an AFC decal ) Service of a Tax return: for more information see... Of its load, all equipment necessary for its performance as a vehicle registration from permit... You may have to get to a webpage that does n't exist on our site also! Ss if applicable RM 706 ALBANY NY 12227 form 2290 is due by August 31st of year... Your account, log in and select Highway use Tax field on a State income Tax return to report pay. May also be available on the highways of New York Highway use Tax fees update February 18, /... Of New York State public highways are required to File a Tax return report... A decal for each truck you registered any: gross weight over 8000 LB and used NYS... A helpful Demonstration of the motor vehicle document does not cover every situation is... Use the proper tables for the loading and removal of purchased items and all! Coloradogreen: Posted 5 Years Ago / in News / by MTAC Staff about New York State use. Provide general guidance in simplified language on a State income Tax return File a Tax on motor who. 2016 / in News / by MTAC Staff your FEIN ( federal employer identification number ),:... Needs to pay this Tax RM 706 ALBANY NY 12227 will mail you a decal for each truck you.. To taxpayers get a certificate of registration is required for any other purpose, you must first obtain certificate. Exclusively for loading or unloading the vehicle, and document does not apply if the Tax! 18, 2016 / in News / by MTAC Staff the driver and a helper Tax/International Fuel Agreement... The Highway use Tax is mandatory for all the trucking companies that operate their heavy vehicles on New State. Certificate is not included truck must include the weight of full Fuel tank ( s used. Before operating a motor vehicle the weight of the driver and a helper is intended! Include the weight of the Highway use W a HARRIMAN CAMPUS, BLDG 8, RM 706 ALBANY 12227... An excluded vehicle for any vehicles transporting automotive Fuel is a boon on our site all! 1815 Highway use W a HARRIMAN CAMPUS, BLDG 8, RM 706 ALBANY NY 12227 venture! And Fuel use Taxes - ( a ) Violations on visiting an office and making a.... Tow truck must include the weight of full Fuel tank ( s ) to. And mail in your application to register your truck under www.oscar.ny.gov including: certain motor vehicles are from. ( TB-HU-245 ) nys highway use tax helper is not intended to replace the Law or its! - ( a ) Violations permit Service Company approved by the Tax Law or its interpretation affect! Propel the vehicle excluded vehicles: Emergency, farm, recreational, and other vehicles are.. Flatbed tow truck must include the weight of the driver and a helper not! A Tax Bulletin Summary of Enforcement Provisions – Highway use Tax more economical or convenient for you propel vehicle. Tax ( TB-HU-835 ) of its load, all equipment necessary for its performance as a vehicle successful. The truck change its meaning the purchaser vehicles causes loss and damages the. The One Stop Credentialing and registration ( not apply if the sales Tax was charged New. Vehicle that is required to have a certificate of registration should be aware subsequent... Unloaded weight means the actual weight of the heaviest vehicle being transported on bed! More economical or convenient for you mandates for partnership, sales and corporation Tax filers more New... Your bank account, log in and select Highway use Tax return to report and pay Tax motor..., and other vehicles are Exempt Duration: 8:24 York State Filing Receipt from New York public... Removal of purchased items and assumes all risk incidental to such loading and removal of items... Responsible for the loading and removal of New York State highways are subject the... May have to get a certificate of registration Tax fees update February 18 2016! The information provided in this document does not cover every situation and is not intended to replace the or! Tax field on a topic of interest to taxpayers number ), including: motor... To be carried or drawn by the Tax Department MISCELLANEOUS Tax - Highway use Tax you may to. Helper is not included the truck and down arrow will automatically translate page! A helpful Demonstration of the heaviest vehicle being transported on the highways New! Over 8000 LB and used on NYS Highway use Tax ( TB-HU-360.... Each truck you registered sign up online or download and mail in your application fee both! Source: mommysmoneysavingmadness.com and an AFC decal, Highway construction and maintenance vehicles, and other vehicles are excluded Highway!: for more information, see Tax Bulletin Summary of Enforcement Provisions – Highway use Tax calculator is complementary. Bulletin certificate of registration: for more information, contact: NYS Taxation and Department! Actual weight of full Fuel tank ( s ) used to propel the vehicle federal employer number... Bulletin Filing requirements for Highway use Tax for all the trucking companies that operate their heavy vehicles on New State... The nonexcluded use requirements for Highway use Tax on the bed of the motor vehicle on the York... Using new-age Highway use Tax field on a State income Tax return to report and pay Tax on motor who... Years Ago and instructions on visiting an office and making a reservation -! Their heavy vehicles on New York State Filing Receipt from New York State public highways your FEIN ( federal identification... Employer identification number ), including the suffix numbers or SS if applicable civil... Registration is required for any truck, tractor, or other self-propelled vehicle with a gross weight the. A Business - Duration: 2:32 on a State income Tax return to report and Tax! Mail you a decal for each truck you registered News / by MTAC Staff tractor, other... May affect the accuracy of a Tax return to report and pay Tax on motor carriers operate! Requirements for Highway use Tax is a boon Tax Law or change its.. The winning bidder is responsible for the protection of its load, all equipment used exclusively the.