KY, NM, NY Quarterly Filings

Commercial motor carriers operating in Kentucky (KY), New Mexico (NM), New York (NY), and Oregon (OR) must comply with state-specific permit requirements in addition to federal regulations. These permits allow states to monitor and collect road usage taxes for vehicles traveling on their highways.

Kentucky (KY) – KYU Number

  • What is a KYU Number?
    The Kentucky Weight Distance Tax (KYU) is a tax on motor carriers operating vehicles with a gross weight of 59,999 pounds or more on Kentucky highways.
  • Who Needs a KYU Number?
    Any motor carrier with vehicles over 59,999 pounds gross vehicle weight traveling through Kentucky.
  • Key Requirements:
    • Submit quarterly weight distance tax reports, even if no miles are traveled.
    • Maintain accurate records of mileage in Kentucky for at least three years.

New Mexico (NM) – Weight Distance Tax Permit

  • What is the NM Weight Distance Tax?
    New Mexico requires motor carriers with vehicles over 26,000 pounds to report and pay a weight-distance tax for miles traveled within the state.
  • Who Needs This Permit?
    Any commercial motor carrier operating vehicles exceeding 26,000 pounds gross vehicle weight.
  • Key Requirements:
    • File quarterly weight distance tax reports.
    • Retain records of mileage and operations within New Mexico.

New York (NY) – Highway Use Tax (HUT) Permit

  • What is the NY HUT?
    New York requires motor carriers to obtain a Highway Use Tax (HUT) permit for vehicles over 18,000 pounds operating on state roads.
  • Who Needs an HUT Permit?
    • Vehicles with a gross weight over 18,000 pounds.
    • Trucks, tractors, and other heavy vehicles using New York highways.
  • Key Requirements:
    • Display the HUT decal on each vehicle.
    • File periodic tax returns to report mileage and pay the required tax.

Oregon (OR) – Oregon Weight-Mile Tax

  • What is the OR Weight-Mile Tax?
    Oregon requires motor carriers operating vehicles over 26,000 pounds to pay a weight-mile tax based on the distance traveled in the state.
  • Who Needs This Permit?
    • Any motor carrier with vehicles exceeding 26,000 pounds operating on Oregon highways.
  • Key Requirements:
    • File monthly or quarterly weight-mile tax reports.
    • Maintain records of miles traveled within Oregon for tax reporting and audits.

Why Are These Permits Important?

State permits like KYU, NM Weight Distance Tax, NY HUT, and OR Weight-Mile Tax are essential for:

  • Compliance with state regulations.
  • Avoiding penalties and fines.
  • Ensuring smooth operations across state lines.

How We Can Help

Managing state permits can be complex and time-consuming. Our team offers expert assistance to ensure your business stays compliant with all state-specific requirements. Contact us today for:

  • Permit registration and renewal services.
  • Quarterly tax reporting.
  • Recordkeeping and audit preparation.

If you would like us to file your KY, NM, NY quarterly reports, you will have to
provide the following information:

• Total miles in each state for the period required

1st Quarter (January, February, March) due by April 30
2nd Quarter (April, May, June) due by July 31
3rd Quarter (July, August, September) due by October 31
4th Quarter ( October, November, December) due by January 31

You can bring the documents to our office Monday thru Friday, 9 am thru 5 pm, and Saturday 10 am thru 1 pm, fax them at (847) 346-0531 or email them to [email protected].