New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 474 - Permits, Plates And Stickers › Section 474.7 - Special permit and sticker

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502(1)(b)
(a) In the place of the highway use permit
					 and plate or sticker (see sections
					 470.1 and
					 473.1  of
					 this Title), the emergency permit (see section
					 473.2 
					 of this Title), and the trip-lease permit (see section
					 473.3 
					 of this Title), carriers who are engaged in the business of transporting motor
					 vehicles by saddle or full mount mechanism, or a combination of both, may
					 secure special permits and stickers by application to the Miscellaneous Tax
					 Bureau. (See section
					 470.1[a] 
					 of this Title.) Form TMT-1.4,
Application to Secure Special Highway Use
					 Tax Permits and Stickers,
must be completed by the carrier and
					 forwarded to the Miscellaneous Tax Bureau with a fee of $200 payable to the
					 State Tax Commission.
(b) Upon
					 approval of the aforementioned application, the Miscellaneous Tax Bureau will
					 forward to the carrier form TMT-1.5,
Application for Special Highway
					 Use Permits and Stickers,
and form TMT-2.1,
Special Highway
					 Use Permit.
The application should list the unloaded weight and
					 maximum gross weight for each motor vehicle for which a special permit and
					 sticker is needed. A sufficient number should be shown to take care of all
					 simultaneous movements of motive powered vehicles carrying or hauling another
					 vehicle or vehicles under saddle or full mount mechanism, or a combination of
					 both. A fee of $5 for each special permit and sticker should accompany the
					 application. The fee should be paid by check or money order payable to the
					 State Tax Commission. There must also be submitted with the application, the
					 permit form (TMT-2.1) for each special sticker listed in the application. The
					 permit form consists of two parts, each of which must be completed. All the
					 required information must be set forth in the application blank.
(c) The application, fee and permit forms
					 should be mailed or delivered to the Miscellaneous Tax Bureau. (See section
					 470.1[a] 
					 of this Title.)
(d) The State Tax
					 Commission will approve or reject all applications. If approved, the special
					 permits and stickers will be mailed to the applicant at the address shown on
					 the application blank, unless the applicant furnishes a different mailing
					 address.
(e) Special permits and
					 stickers are to be used only by the carrier to whom issued and are transferable
					 among those of the vehicles furnishing the motive power in the transportation
					 of another vehicle or vehicles under saddle or full mount mechanism, or a
					 combination of both. They may not be used by any other carrier or
					 entity.
(f) Under this section
					 maximum gross weight is the maximum combined unloaded weights of all vehicles
					 involved in a saddle or full mount operation, or a combination of both,
					 exclusive of the weight of the driver and his helper.
(g) Any such special permits and stickers
					 shall be valid until revoked, suspended, cancelled, surrendered, or superseded
					 by a replacement series of permits and stickers. (See section
					 474.9 
					 of this Part.) All of the other provisions of this Subchapter with respect to
					 permits and stickers shall be applicable to special permits and stickers issued
					 hereunder, with the exception that special permits and stickers should remain
					 with the driver so that they are available for inspection by enforcement
					 authorities.
(h) Nothing contained
					 in this section shall in any way exempt such carrier from the payment of the
					 tax levied pursuant to article 21 of the Tax Law.
(i)
Examples.
Example 1:
Carrier A operates tractor-trailer combinations used to
						transport new cars. Special permits and stickers do not apply to this operation
						since the trailer, on which the new cars are carried, is not part of a saddle
						or full mount mechanism, or combination of both.
Example 2:
Carrier B delivers new trucks "piggy back." The unloaded
						weight of each trunk involved is 10,000 pounds. This is a saddle mount
						operation to which special permits and stickers would apply. The declared
						maximum gross weights for this carrier's special permits and stickers should be
						20,000 pounds and the unloaded weight should be 10,000 pounds. Highway use tax
						should be reported on the tax return at $.006 per mile if reported on maximum
						gross weight basis or $.005 if reported on unloaded weight basis. (See section
						481.1  of
						this Title.)
Example 3:
Carrier C has an operation whereby three vehicles are
						delivered under simultaneous movements. The motive powered vehicle in this
						operation has fully mounted on it a second vehicle. The third vehicle's front
						wheels rest on the rear chassis of the first vehicle and its rear wheels are on
						the highway. This is a combination saddle and full mount mechanism, to which a
						special permit and sticker applies.
Example 4:
Carrier D transports two vehicles "piggy back." The
						motive-powered vehicle and the vehicle carried thereon each weigh 8,500 pounds.
						A special highway use permit and sticker must be used for the motive-powered
						vehicle if the carrier elects to compute the tax on the unloaded weight method.
						(See section
						481.9  of
						this Title.) Its unloaded weight is 8,500 pounds and its maximum gross weight
						is 17,000 pounds. If carrier D reports on the maximum gross weight basis, no
						permit is required for this vehicle and the mileage for this movement is not
						taxable since the maximum gross weight of the vehicle involved is not over
						18,000 pounds. Under the unloaded weight method, the mileage over New York
						State public highways is taxable at the rate of $.004 per
						mile.
(j) It should be noted
					 that the provisions of this section are not mandatory and any carrier engaged
					 in the business of transporting motor vehicles by saddle or full mount
					 mechanism, or a combination of both, may secure emergency permits or trip-lease
					 permits in lieu of the special permits and stickers described above. (See
					 sections
					 473.2
					 and
					 473.3 
					 of this Title.)