Weight-Distance Tax States: What Truckers Must Know About Oregon, New York, New Mexico, Kentucky, and Connecticut
WheelsAndAxle TeamFebruary 22, 202616 min read
IFTA handles your fuel tax across all 48 lower states. But five states tack on a second tax — one based on how much your truck weighs and how many miles you drive on their roads. Miss it, and you are looking at fines, late fees, or your truck held at a weigh station.
These five states are:
Oregon — Weight-Mile Tax
New York — Highway Use Tax (HUT)
New Mexico — Weight-Distance Tax
Kentucky — Weight-Distance Tax (KYU)
Connecticut — Highway Use Fee (HUF)
Each one works differently. Each has its own sign-up, its own forms, and its own deadlines. This guide breaks down what you owe, how to file, and what happens if you don't — state by state, with links to the official .gov source for each fact.
At a Glance: All Five States Side by Side
State
Tax Name
Weight Threshold
Rate Basis
Filing
Temp Option
Oregon
Weight-Mile Tax
26,001 lbs
Mills per mile by weight bracket
Monthly or quarterly
$9 pass (10 days)
New York
Highway Use Tax
18,001 lbs (gross)
Per-mile by weight bracket
Monthly, quarterly, or yearly
$25 trip cert (72 hrs)
New Mexico
Weight-Distance Tax
26,001 lbs
Mills per mile by weight bracket
Quarterly
Trip tax at port of entry
Kentucky
KYU Tax
60,000+ lbs
Flat $0.0285/mile
Quarterly
$40 permit (10 days)
Connecticut
Highway Use Fee
26,000+ lbs (Class 8–13)
Per-mile by weight bracket
Quarterly
None
Key point: Each of these is a standalone tax, filed straight to that state — not through your IFTA return. You must sign up and file with each state on its own.
Oregon: Weight-Mile Tax
Oregon does not charge diesel fuel tax on trucks that pay the weight-mile tax. That is why Oregon shows $0.00 on your IFTA return for diesel. Instead of taxing your fuel, Oregon taxes your miles.
Who Must Sign Up
Any truck or truck-and-trailer with a combined gross weight over 26,000 lbs driving on Oregon roads. Out-of-state carriers are not exempt — if you cross into Oregon, you owe.
Oregon sets a rate in mills per mile (1 mill = one-tenth of a cent). The rate goes up with your declared weight, in 2,000-lb steps from 26,001 lbs up to 105,500 lbs.
To work out your tax: multiply the decimal rate by your Oregon miles. A truck at 28,000 lbs driving 1,000 Oregon miles owes about 1,000 × $0.0809 = $80.90.
Oregon's weight-mile tax replaces the per-gallon diesel fuel tax for enrolled trucks. That is why your IFTA return shows $0.00 for Oregon diesel.
But you still need an IFTA license if you drive interstate. You file your IFTA return and your Oregon weight-mile return — two separate filings to two different offices.
If you buy diesel in Oregon while enrolled in the weight-mile program, you do not pay fuel tax at the pump. If you accidentally do, you can claim a credit on your next weight-mile report.
New York charges a per-mile tax based on truck weight for driving on New York public highways. Toll-paid miles on the New York State Thruway are not counted.
Who Must Sign Up
Any truck or tractor with a gross weight over 18,000 lbs using New York public roads. If you use the unloaded weight method, the thresholds are trucks over 8,000 lbs unloaded or tractors over 4,000 lbs unloaded.
New York's threshold is lower than most other weight-distance states.
Exempt: Farm trucks (used only for own farm goods), government trucks, fire trucks, recreational vehicles used only for personal trips, and U.S. Mail carriers.
HUT and IFTA are two fully separate taxes. IFTA covers your fuel tax. HUT covers your mileage tax. You need both credentials to run through New York.
One quirk: IFTA counts Thruway miles, but HUT does not (since you already paid tolls). Keep your toll receipts to back up the Thruway miles you exclude from HUT.
New Mexico charges a weight-distance tax on trucks with a declared gross weight over 26,001 lbs driving on state roads — whether you are based in New Mexico or just passing through.
Who Must Sign Up
Any truck with a declared gross vehicle weight of 26,001 lbs or more on New Mexico roads. Both in-state and out-of-state carriers must pay.
Exempt: School buses, farm labor buses, and buses run by religious or nonprofit groups.
The weight-distance tax is fully separate from IFTA. IFTA handles fuel tax. The NM weight-distance tax is an extra charge based on miles and weight. You must keep up with both.
If you do not hold a yearly permit, you can pay a trip tax at a New Mexico port of entry when you enter the state. Prepaid trip permits start at $50 minimum. Credit card only at ports of entry.
Permit office: 505-476-2475 (Mon–Fri, 8 AM – 5 PM Mountain)
Kentucky calls its weight-distance tax the KYU (Kentucky Highway Use Tax). It has the highest weight threshold of the five states — only trucks over 59,999 lbs need to pay.
Who Must Sign Up
Any truck with a combined gross weight or licensed weight greater than 59,999 lbs on Kentucky roads. Both in-state and through-traffic carriers must have a KYU license.
KYU and IFTA are wholly separate. The IFTA threshold is 26,001 lbs; KYU kicks in at 60,000 lbs. A truck over 60,000 lbs crossing state lines through Kentucky needs both an IFTA license (from your base state) and a KYU license (from Kentucky).
They are filed through different systems — IFTA through your base state, KYU through Kentucky's Motor Carrier Portal.
Connecticut is the newest weight-distance state — the Highway Use Fee started on January 1, 2023. It only hits multi-unit trucks (tractor-trailers), not straight trucks.
Who Must Sign Up
Any truck with both of these:
Gross weight of 26,000 lbs or more
FHWA Class 8 through 13 (tractor-trailers and multi-trailer setups)
Single-unit trucks — even heavy ones — are not covered because they fall below FHWA Class 8.
Exempt: Trucks hauling milk to or from a licensed dairy farm.
Sign up through myconneCT (Connecticut's online tax portal). If you already have a CT IFTA account, you can add a HUF account through your current login.
Your HUF permit does not expire — no yearly renewal needed.
The HUF is fully separate from IFTA. IFTA covers fuel tax. The HUF covers mileage. You need both if you run through Connecticut with a qualifying truck.
Unlike the other four states, Connecticut does not offer a trip permit or temp pass for the Highway Use Fee. You must fully register, even for a single trip through the state.
How Weight-Distance Taxes Work Alongside IFTA
This trips up a lot of drivers, so here is the plain truth:
IFTA handles fuel tax. You file one IFTA return with your base state, and it sorts out what you owe or are owed across all member states.
Weight-distance taxes are separate. Each of these five states runs its own program on top of IFTA. You sign up with each state, file with each state, and pay each state on its own.
The only oddball is Oregon — because its weight-mile tax replaces the per-gallon diesel tax, Oregon shows $0.00 on your IFTA return for diesel. The other four states charge their weight-distance tax on top of their normal IFTA fuel tax.
Here is what a truck over 60,000 lbs crossing through all five states in a quarter would need:
IFTA license (from your base state) — covers fuel tax everywhere
Oregon weight-mile tax account — filed with ODOT
New York HUT certificate — filed with NY Tax Department
New Mexico WDT permit — filed with NM MVD
Kentucky KYU license — filed with KY Transportation Cabinet
Connecticut HUF account — filed with CT DRS
That is six separate filings per quarter for a truck that runs through all five states.
Your Vehicle's Weight Matters
Every one of these taxes is tied to your truck's gross vehicle weight. Know your weight — and keep it up to date in your records. If you are a WheelsAndAxle user, you can set your truck's GVW in the vehicle settings so your worksheets line up with the right tax brackets.
Checklist: Are You Set Up?
Do you know which of these five states you run through?
Are you signed up with each state that applies?
Do you file on time — even for quarters with zero miles?
Do you keep trip logs with odometer readings, dates, and routes?
Is your truck's GVW declared right with each state?
If you answered "no" to any of these, sort it out before your next trip. The links in each section above go straight to the official .gov sign-up pages.
All facts in this post come from official state government websites (.gov). Links to each source are given inline. Tax rates and rules can change — always check the linked .gov page for the latest figures before you file. WheelsAndAxle is not a tax advisor, CPA, or filing service. You are solely responsible for verifying all figures with your base jurisdiction.
What 1,000 Miles Costs You: State by State
Here is what an 80,000-lb truck owes in weight-distance tax for every 1,000 miles driven in each state. These use the verified rates from each state's official rate table.
Weight-Distance Tax: Cost per 1,000 Miles at 80,000 lbs GVW
Data from official state .gov rate tables. Oregon rate not shown — see ODOT Form 9928 PDF for exact 80K bracket.
Connecticut is by far the priciest — nearly double New York and more than triple Kentucky. Oregon's rate at 80,000 lbs is in the same range but you must check ODOT Form 9928 for the exact number.
When the Tax Kicks In: Weight Thresholds by State
Official weight thresholds from each state's .gov program page.
New York catches the most trucks — any rig over 18,001 lbs. Kentucky only hits the heaviest — over 60,000 lbs. If your truck is between 26,000 and 60,000 lbs, you owe in four states but not Kentucky.
Disclaimer: WheelsAndAxle generates IFTA worksheets as preparation aids only. We are not a tax advisor, CPA, or filing service. Users bear sole responsibility for verifying all figures with their base jurisdiction before filing.