2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 503 - Imposition of Tax.

§  503.  Imposition  of  tax.  1.  In addition to any other tax or fee
imposed by law, there is hereby levied and imposed a highway use tax for
the privilege of operating any vehicular unit upon the  public  highways
of  this  state  and  for  the purpose of recompensing the state for the
public expenditures  incurred  by  reason  of  the  operations  of  such
vehicular units on the public highways of this state.  Such tax shall be
upon  the carrier except that where the carrier is not the owner of such
vehicular unit, the tax shall be a  joint  and  several  liability  upon
both.  Such  tax  shall  be  based  upon  the gross weight of each motor
vehicle and the number of miles it is operated on the public highways in
this state except as hereinafter provided.
(a) The  tax  for  each  such  motor  vehicle  shall  be  computed  by
multiplying  the number of miles operated on the public highways in this
state by the appropriate tax rate as it  appears  in  the  gross  weight
method  table  entitled "laden miles" set forth in paragraph (b) of this
subdivision for the gross weight of the motor vehicle.
(b)
Gross Weight Method
Laden Miles
Gross Weight of Vehicle                Tax Rate
in mills)
1.      18,001 to 20,000 inclusive                6.0
2.      20,001 to 22,000 inclusive                7.0
3.      22,001 to 24,000 inclusive                8.0
4.      24,001 to 26,000 inclusive                9.0
5.      26,001 to 28,000 inclusive                9.5
6.      28,001 to 30,000 inclusive               10.0
7.      30,001 to 32,000 inclusive               10.5
8.      32,001 to 34,000 inclusive               11.0
9       34,001 to 36,000 inclusive               11.5
10.     36,001 to 38,000 inclusive               12.0
11.     38,001 to 40,000 inclusive               12.5
12.     40,001 to 42,000 inclusive               13.0
13.     42,001 to 44,000 inclusive               14.0
14.     44,001 to 46,000 inclusive               15.0
15.     46,001 to 48,000 inclusive               16.0
16.     48,001 to 50,000 inclusive               17.0
17.     50,001 to 52,000 inclusive               18.0
18.     52,001 to 54,000 inclusive               19.0
19.     54,001 to 56,000 inclusive               20.0
20.     56,001 to 58,000 inclusive               21.0
21.     58,001 to 60,000 inclusive               22.0
22.     60,001 to 62,000 inclusive               23.0
23.     62,001 to 64,000 inclusive               24.0
24.     64,001 to 66,000 inclusive               25.5
25.     66,001 to 68,000 inclusive               27.0
26.     68,001 to 70,000 inclusive               28.5
27.     70,001 to 72,000 inclusive               30.0
28.     72,001 to 74,000 inclusive               32.5
29.     74,001 to 76,000 inclusive               35.0
30.     76,001 and over                          add two mills per ton
and fraction thereof
(c) Provided, however, when a motor vehicle is  operated  without  any
load  or  cargo, either alone or when it is drawing an unloaded trailer,
semi-trailer, dolly or other  device,  the  carrier  shall  in  lieu  of
computing  the  tax  by  the  gross  weight method table entitled "laden

miles" compute the tax by multiplying the number of miles operated under
such conditions by the appropriate tax rate entitled "unladen miles" for
tractors set forth in this paragraph, if the vehicular unit is propelled
by  a  tractor, and by the appropriate tax rate entitled "unladen miles"
for trucks set forth  in  this  paragraph,  if  the  vehicular  unit  is
propelled  by a truck. Such tax rate shall be determined by the unloaded
weight of the tractor if the motor vehicle is  a  tractor  and,  in  all
other  cases,  by the combined unloaded weight of any such motor vehicle
plus the unloaded weight of the heaviest trailer, semi-trailer, dolly or
other device to be drawn by such motor vehicle (determined in  a  manner
similar  to  the  methods for determining the unloaded weight of a motor
vehicle) when the motor  vehicle  is  operated  under  such  conditions.
Provided  further,  however,  when an unloaded tractor is being operated
alone, the carrier shall compute the  tax  by  multiplying  the  mileage
operated  under  such  conditions by the appropriate tax rate for trucks
set forth in this paragraph determined at the  unloaded  weight  of  the
tractor.
Gross Weight Method
Unladen Miles
Tractors
Tax Rate
Unloaded Weight
in mills)
1.     7,001 to 8,500 inclusive                   6.0
2.     8,501 to 10,000 inclusive                  7.0
3.    10,001 to 12,000 inclusive                  8.0
4.    12,001 to 14,000 inclusive                  9.0
5.    14,001 to 16,000 inclusive                  9.5
6.    16,001 to 18,000 inclusive                 10.0
7.    18,001 and over                            add five tenths of
a mill per ton and
fraction thereof
Trucks
Tax Rate
Unloaded Weight                    in mills)
1.    18,001 to 20,000 inclusive                  6.0
2.    20,001 to 22,000 inclusive                  7.0
3.    22,001 to 24,000 inclusive                  8.0
4.    24,001 to 26,000 inclusive                  9.0
5.    26,001 to 28,000 inclusive                  9.5
6.    28,001 to 30,000 inclusive                 10.0
7.    30,001 and over                            add five tenths of
a mill per ton and
fraction thereof
(d)  Provided,  however,  for  purposes  of determining the applicable
rates of tax under this subdivision, for those miles when a  truck  does
not  draw  a  trailer,  semi-trailer,  dolly  or other device, the gross
weight and unloaded weight of the  truck  shall  be  determined  without
regard to the weight of any trailer, semi-trailer, dolly or other device
drawn  at  other times by the truck or the weight of any load carried by
any such trailer, semi-trailer, dolly or other device.
2. In lieu of basing the tax on the gross weight and mileage  of  each
vehicular  unit consisting of a combination of motor vehicle and trailer
operated as a unit, any carrier operating more than one  such  vehicular
unit  may elect in his return to base the tax on (i) the gross weight of
its heaviest laden motor vehicle and the number of laden  miles  all  of

its  motor  vehicles  are  operated on the public highways of this state
under such condition by the tax rate entitled "laden miles" set forth in
paragraph (b) of subdivision one of this section plus (ii) the  unloaded
weight  of  its  heaviest  unladen  tractor,  if  the  vehicular unit is
propelled by a tractor and in all other cases, by the combined  unloaded
weight  of  the  motor  vehicle plus the unloaded weight of the heaviest
trailer, semi-trailer, dolly or other device to be drawn by  such  motor
vehicle  (determined  in  a manner similar to the method for determining
the unloaded weight of a motor vehicle) and the number of unladen  miles
all  of  its  motor vehicles are operated on the public highways of this
state under such conditions by the tax rate entitled "unladen miles" set
forth in paragraph (c) of  subdivision  one  of  this  section  for  the
tractor  or  truck,  as  the  case  may  be.  Provided, however, when an
unloaded tractor is being operated alone, the carrier  in  lieu  of  the
computation required by clause (ii) of this subdivision for such mileage
shall  compute the tax for the mileage operated under such conditions by
multiplying the appropriate tax  rate  for  trucks  set  forth  in  such
paragraph  determined  at  the  unloaded  weight  of  the  tractor. Such
election may be made with respect to each return filed by a carrier  and
shall  apply  to  all  such  motor vehicles required to be included in a
return of the carrier during the taxable period  covered  thereby.  Such
election  shall  be  irrevocable  with respect to the taxable period for
which the return is filed.
3. In lieu of computing the tax on the basis provided in the preceding
subdivisions, any carrier may elect to compute the tax on the  basis  of
the  unloaded weight of each motor vehicle and the number of miles it is
operated on the public highways in this state. The tax computed for each
such motor vehicle shall be computed by multiplying the number of  miles
operated  on  the  public  highways in this state by the appropriate tax
rate in the following tables:
Tax Rate
Unloaded Weight of Truck
in mills)
1.     8,00l to 9,000 inclusive                   4
2.     9,001 to 10,000 inclusive                  5
3.    10,001 to 11,000 inclusive                  7
4.    11,001 to 12,000 inclusive                  8
5.    12,001 to 13,000 inclusive                  9
6.    13,001 to 14,000 inclusive                 10
7.    14,001 to 15,000 inclusive                 11
8.    15,001 to 17,500 inclusive                 12
9.    17,501 to 20,000 inclusive                 14
10.   20,001 to 22,500 inclusive                 18
11.   22,501 to 25,000 inclusive                 22
12.   25,001 and over                            27
Unloaded Weight of Tractor
1.     4,001 to 5,500 inclusive                   6
2.     5,501 to 7,000 inclusive                  10
3.     7,001 to 8,500 inclusive                  14
4.     8,501 to 10,000 inclusive                 18
5.    10,001 to 12,000 inclusive                 25
6.    12,001 and over                            33
 
Such election may be made by  the  carrier  only  on  the  first  return
required  to be filed by him in any calendar year and shall apply to all
motor vehicles required to be included therein. Such election  shall  be

irrevocable  with respect to the taxable period for which such return is
filed and all subsequent returns covering operations during any part  of
the calendar year in which such election is made.