What roads are exempt from HUT?
All mileage traveled on those portions of the New York State Thruway for which the Thruway Authority charges a toll is exempt from the truck mileage tax. Who registers the vehicle and who pays the HUT tax, the Lessor or Lessee? • If a carrier leases a vehicle owned by someone else or has control over a vehicle owned by someone else, the carrier may need to get a Certificate of Registration. If the owner (lessor) already has a Certificate of Registration for the vehicle and the lease or other agreement is for 30 days or less, the lessee does not have to get a Certificate of Registration. If the lease or agreement covers a period of more than 30 consecutive days, the lessee must get a Certificate of Registration unless the lessee will operate the vehicle for 10 days or less in the state. • The highway use tax is generally imposed on the carrier. However, if the carrier is not the owner of the motor vehicle, either the carrier or the owner may be held liable.