{"data":{"id":"us-ny/n.y.-tax-law-503","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 503","heading":"Imposition of tax","body":"§ 503. Imposition of tax. 1. In addition to any other tax or fee\nimposed by law, there is hereby levied and imposed a highway use tax for\nthe privilege of operating any vehicular unit upon the public highways\nof this state and for the purpose of recompensing the state for the\npublic expenditures incurred by reason of the operations of such\nvehicular units on the public highways of this state.  Such tax shall be\nupon the carrier except that where the carrier is not the owner of such\nvehicular unit, the tax shall be a joint and several liability upon\nboth. Such tax shall be based upon the gross weight of each motor\nvehicle and the number of miles it is operated on the public highways in\nthis state except as hereinafter provided.\n  (a) The tax for each such motor vehicle shall be computed by\nmultiplying the number of miles operated on the public highways in this\nstate by the appropriate tax rate as it appears in the gross weight\nmethod table entitled \"laden miles\" set forth in paragraph (b) of this\nsubdivision for the gross weight of the motor vehicle.\n  (b)\n                           Gross Weight Method\n                               Laden Miles\n        Gross Weight of Vehicle                Tax Rate\n                                              (in mills)\n1.      18,001 to 20,000 inclusive                6.0\n2.      20,001 to 22,000 inclusive                7.0\n3.      22,001 to 24,000 inclusive                8.0\n4.      24,001 to 26,000 inclusive                9.0\n5.      26,001 to 28,000 inclusive                9.5\n6.      28,001 to 30,000 inclusive               10.0\n7.      30,001 to 32,000 inclusive               10.5\n8.      32,001 to 34,000 inclusive               11.0\n9       34,001 to 36,000 inclusive               11.5\n10.     36,001 to 38,000 inclusive               12.0\n11.     38,001 to 40,000 inclusive               12.5\n12.     40,001 to 42,000 inclusive               13.0\n13.     42,001 to 44,000 inclusive               14.0\n14.     44,001 to 46,000 inclusive               15.0\n15.     46,001 to 48,000 inclusive               16.0\n16.     48,001 to 50,000 inclusive               17.0\n17.     50,001 to 52,000 inclusive               18.0\n18.     52,001 to 54,000 inclusive               19.0\n19.     54,001 to 56,000 inclusive               20.0\n20.     56,001 to 58,000 inclusive               21.0\n21.     58,001 to 60,000 inclusive               22.0\n22.     60,001 to 62,000 inclusive               23.0\n23.     62,001 to 64,000 inclusive               24.0\n24.     64,001 to 66,000 inclusive               25.5\n25.     66,001 to 68,000 inclusive               27.0\n26.     68,001 to 70,000 inclusive               28.5\n27.     70,001 to 72,000 inclusive               30.0\n28.     72,001 to 74,000 inclusive               32.5\n29.     74,001 to 76,000 inclusive               35.0\n30.     76,001 and over                          add two mills per ton\n                                                 and fraction thereof\n  (c) Provided, however, when a motor vehicle is operated without any\nload or cargo, either alone or when it is drawing an unloaded trailer,\nsemi-trailer, dolly or other device, the carrier shall in lieu of\ncomputing the tax by the gross weight method table entitled \"laden\nmiles\" compute the tax by multiplying the number of miles operated under\nsuch conditions by the appropriate tax rate entitled \"unladen miles\" for\ntractors set forth in this paragraph, if the vehicular unit is propelled\nby a tractor, and by the appropriate tax rate entitled \"unladen miles\"\nfor trucks set forth in this paragraph, if the vehicular unit is\npropelled by a truck. Such tax rate shall be determined by the unloaded\nweight of the tractor if the motor vehicle is a tractor and, in all\nother cases, by the combined unloaded weight of any such motor vehicle\nplus the unloaded weight of the heaviest trailer, semi-trailer, dolly or\nother device to be drawn by such motor vehicle (determined in a manner\nsimilar to the methods for determining the unloaded weight of a motor\nvehicle) when the motor vehicle is operated under such conditions.\nProvided further, however, when an unloaded tractor is being operated\nalone, the carrier shall compute the tax by multiplying the mileage\noperated under such conditions by the appropriate tax rate for trucks\nset forth in this paragraph determined at the unloaded weight of the\ntractor.\n                           Gross Weight Method\n                              Unladen Miles\n                                Tractors\n                                                Tax Rate\n        Unloaded Weight                        (in mills)\n1.     7,001 to 8,500 inclusive                   6.0\n2.     8,501 to 10,000 inclusive                  7.0\n3.    10,001 to 12,000 inclusive                  8.0\n4.    12,001 to 14,000 inclusive                  9.0\n5.    14,001 to 16,000 inclusive                  9.5\n6.    16,001 to 18,000 inclusive                 10.0\n7.    18,001 and over                            add five tenths of\n                                                 a mill per ton and\n                                                 fraction thereof\n                                 Trucks\n                                                Tax Rate\n        Unloaded Weight                        (in mills)\n1.    18,001 to 20,000 inclusive                  6.0\n2.    20,001 to 22,000 inclusive                  7.0\n3.    22,001 to 24,000 inclusive                  8.0\n4.    24,001 to 26,000 inclusive                  9.0\n5.    26,001 to 28,000 inclusive                  9.5\n6.    28,001 to 30,000 inclusive                 10.0\n7.    30,001 and over                            add five tenths of\n                                                 a mill per ton and\n                                                 fraction thereof\n  (d)  Provided,  however,  for  purposes  of determining the applicable\nrates of tax under this subdivision, for those miles when a  truck  does\nnot  draw  a  trailer,  semi-trailer,  dolly  or other device, the gross\nweight and unloaded weight of the  truck  shall  be  determined  without\nregard to the weight of any trailer, semi-trailer, dolly or other device\ndrawn  at  other times by the truck or the weight of any load carried by\nany such trailer, semi-trailer, dolly or other device.\n  2. In lieu of basing the tax on the gross weight and mileage of each\nvehicular unit consisting of a combination of motor vehicle and trailer\noperated as a unit, any carrier operating more than one such vehicular\nunit may elect in his return to base the tax on (i) the gross weight of\nits heaviest laden motor vehicle and the number of laden miles all of\nits motor vehicles are operated on the public highways of this state\nunder such condition by the tax rate entitled \"laden miles\" set forth in\nparagraph (b) of subdivision one of this section plus (ii) the unloaded\nweight of its heaviest unladen tractor, if the vehicular unit is\npropelled by a tractor and in all other cases, by the combined unloaded\nweight of the motor vehicle plus the unloaded weight of the heaviest\ntrailer, semi-trailer, dolly or other device to be drawn by such motor\nvehicle (determined in a manner similar to the method for determining\nthe unloaded weight of a motor vehicle) and the number of unladen miles\nall of its motor vehicles are operated on the public highways of this\nstate under such conditions by the tax rate entitled \"unladen miles\" set\nforth in paragraph (c) of subdivision one of this section for the\ntractor or truck, as the case may be. Provided, however, when an\nunloaded tractor is being operated alone, the carrier in lieu of the\ncomputation required by clause (ii) of this subdivision for such mileage\nshall compute the tax for the mileage operated under such conditions by\nmultiplying the appropriate tax rate for trucks set forth in such\nparagraph determined at the unloaded weight of the tractor. Such\nelection may be made with respect to each return filed by a carrier and\nshall apply to all such motor vehicles required to be included in a\nreturn of the carrier during the taxable period covered thereby. Such\nelection shall be irrevocable with respect to the taxable period for\nwhich the return is filed.\n  3. In lieu of computing the tax on the basis provided in the preceding\nsubdivisions, any carrier may elect to compute the tax on the basis of\nthe unloaded weight of each motor vehicle and the number of miles it is\noperated on the public highways in this state. The tax computed for each\nsuch motor vehicle shall be computed by multiplying the number of miles\noperated on the public highways in this state by the appropriate tax\nrate in the following tables:\n                                                Tax Rate\n       Unloaded Weight of Truck                (in mills)\n1.     8,00l to 9,000 inclusive                   4\n2.     9,001 to 10,000 inclusive                  5\n3.    10,001 to 11,000 inclusive                  7\n4.    11,001 to 12,000 inclusive                  8\n5.    12,001 to 13,000 inclusive                  9\n6.    13,001 to 14,000 inclusive                 10\n7.    14,001 to 15,000 inclusive                 11\n8.    15,001 to 17,500 inclusive                 12\n9.    17,501 to 20,000 inclusive                 14\n10.   20,001 to 22,500 inclusive                 18\n11.   22,501 to 25,000 inclusive                 22\n12.   25,001 and over                            27\n       Unloaded Weight of Tractor\n1.     4,001 to 5,500 inclusive                   6\n2.     5,501 to 7,000 inclusive                  10\n3.     7,001 to 8,500 inclusive                  14\n4.     8,501 to 10,000 inclusive                 18\n5.    10,001 to 12,000 inclusive                 25\n6.    12,001 and over                            33\nSuch  election  may  be  made  by  the  carrier only on the first return\nrequired to be filed by him in any calendar year and shall apply to  all\nmotor  vehicles  required to be included therein. Such election shall be\nirrevocable with respect to the taxable period for which such return  is\nfiled  and all subsequent returns covering operations during any part of\nthe calendar year in which such election is made.","path":["Tax Law","Article 21. Highway Use Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/503","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"f974dc1d6d1048fae3e3e217b5b41fcaad57c1b9bed2bf06d6b5a46aedd3bac7","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-502-a","next":"us-ny/n.y.-tax-law-503-a"},"notice":"GroundRules: Original legal text. Not legal advice."}