September is the final month of the 3rd Quarter for Highway Use Tax. Kentucky, New Mexico, New York & Oregon all require a use tax license if you operate in that state. Each license requires a quarterly return must be filed. The 3rd Quarter KYU, New Mexico Weight Distance & NY HUT Return filing deadline is October 31, 2013. The 3rd Quarter Oregon Weight Receipt Return filing deadline is November 30, 2013.
Kentucky Use Tax (KYU Number)
- All commercial motor vehicles (except buses) with a gross weight of 60,000 lbs and over traveling into or through Kentucky must be registered with the state. Carriers with an active KYU Number are then required to file a quarterly return and pay mileage taxes to Kentucky. New qualifying vehicles must be listed with Kentucky prior to the vehicle entering the state. Temporary permits are also available.
New Mexico Weight Distance Tax
- All commercial motor vehicles with a gross weight in excess of 26,000 lbs. must be registered with the state before traveling into or through New Mexico. Entrance can be paid at the port if not registered; however, it is not cost effective to pay at the port unless you travel through New Mexico only once or twice per year. Once a Weight Distance Tax account in New Mexico is established quarterly reports must be filed and mileage tax paid.
New York Highway Use Tax (NYHUT)
- Carriers operating certain commercial motor vehicles that weigh 18,000 lbs or greater in New York are required to register and obtain NYHUT tax credentials. Once a NYHUT account has been established, carriers must file and pay mileage tax on a quarterly basis.
Oregon Weight-Mile Tax
- All commercial carriers with a gross vehicle weight in excess of 26,001 lbs. must obtain a temporary or annual permit to travel into or through Oregon. Oregon does not belong to the International Fuel Tax Agreement; however, a proper tax permit must be obtained before entering this state. Heavy fines are imposed on carriers entering into Oregon without the proper credentials.
- Oregon requires all new entrants to become bonded before permanent credentials are issued. Bonds may be placed by a Surety Company or posted with cash. The size of your fleet will determine the amount of the bond required.
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