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Department of Taxation and Finance

Highway use tax (HUT) renewal: 25th series

24th series NYS Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registration and decals expire December 31, 2024. Take steps now to make sure that you receive your new decals before the current ones expire. You must place them on your vehicles before January 1, 2025. 

Make sure your account is up to date

Log in to your Business Online Services account and review your Account Summary. Your account must be up to date before we can process your registration.

We will mail your decals to the address we have on file for you. If this is not the correct address, you may update it online:

  1. Log in to your Business Online Services account.
  2. Select the ≡ Services menu.
  3. Select Registrations and Accounts Updates
  4. Select Business Change of Address.

If you have an OSCAR account, review your vehicle information and update it if necessary.

If you need further assistance, call the Miscellaneous Business Tax Center, Monday through Friday from 8:30 a.m. to 4:30 p.m. Select option 2 to speak with a highway use tax representative.

Beginning October 1, 2024

Renew your credentials and pay your renewal fees online with One Stop Credentialing and Registration (OSCAR). Submit your renewal application by November 30, 2024, to make sure you receive your decals in time to place them on your vehicles before January 1, 2025.

  • If you are already enrolled in OSCAR, use your current OSCAR password to renew online.
  • If you are not enrolled, visit OSCAR, and select Enroll Now. You must have a United States Department of Transportation (USDOT) number and an employer identification number (EIN).
  • If you are unable to renew electronically, you may file Form TMT-1.2, Renewal Application for Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registrations and Decals – 25th Series. (This form will be available when the renewal period begins).

Fee schedule

You must pay $1.50 for each truck, tractor, or other self-propelled device, and for each trailer, semitrailer, dolly, or other device that transports automotive fuel. This fee is for the Certificate of Registration and decal.

Resources 

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