What vehicles are excluded from HUT?
In order to be excluded from the Certificate of Registration requirements, the vehicles must be used for the purpose for which they were designed. They may not be used to deliver passengers or materials. If a carrier intends to use an excluded vehicle for any other purpose, the carrier must first obtain a Certificate of Registration and will then be required to file a tax return to report and pay tax on the mileage traveled during the non-excluded use. The excluded vehicles are: • road rollers • tractor and truck cranes • power shovels • snow plows • road sweepers • sand spreaders • well drillers • buses • road-building machines (any of the several machines that are useful in constructing highways but do not transport property over public highways. Common examples of road-building machines are motor graders and scrapers, which move ponderously from job to job. Even if these machines are used in a project other than building or repairing a highway, they will not need a Certificate of Re