Who is required to register for HUT?
The following motor vehicles are subject to the truck mileage tax Certificate of Registration requirements : • Any truck, tractor, or other self-propelled vehicle with a gross weight of more than 18,000 pounds • Any trailer, semi trailer, dolly, or other drawn vehicle transporting automotive fuel that has a gross weight of more than 18,000 pounds • If a carrier uses the unloaded weight method to calculate the truck mileage tax, any truck with an unloaded weight of more than 8,000 pounds and any tractor with an unloaded weight of more than 4,000 pounds are also subject to the truck mileage tax Certificate of Registration requirements
