New York changes highway use tax display rule

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Based on a change in federal law (Public Law 109-59), New York state is no longer requiring motor carriers to display state highway use tax stickers or to carry state highway use tax permits in their vehicles. However, this change does not relieve a carrier’s obligation to apply for permits, file returns and pay the highway use tax.

Carriers still must obtain highway use tax permits, but stickers no longer will be provided with the permits. Even though the permits no longer need to be carried in the vehicle, carriers should keep the permits to assist them in filing highway use tax returns and paying the tax.