NEW - Highway Use Tax Guidance

November 16, 2022

Connecticut HUT Tax Guidance

Connecticut’s Department of Revenue Services (DRS) issued guidance today on the implementation of the state’s new Highway Use Tax (HUT) for heavy trucks that goes into effect on January 1, 2023. Note that DRS refers to the tax as a Highway Use Fee (HUF) which is how we shall refer to it. Their guidance can be viewed here, with a summary to follow in this article.

The Highway Use Fee is codified in Conn. Gen. Stat. § 12-493a. As of January 1, 2023, a Highway Use Fee will be imposed on certain carriers for the privilege of operating, or causing to be operated, certain heavy, multi-unit motor vehicles on any highway (i.e., public road) in Connecticut. The Highway Use Fee is calculated based on a vehicle’s weight and number of miles driven in the state. Fees range from 2.5 cents/mile to 17.5 cents/mile and are shown in the table on the HUF website https://portal.ct.gov/DRS/Businesses/Highway-Use-Fee/HUF. The first Highway Use Fee Return is due on or before February 28, 2023, for the prior month January.

For purposes of the Highway Use Fee, an “eligible motor vehicle” means a motor vehicle that (A) has a gross weight of twenty-six thousand pounds or more, and (B) carries a classification between Class 8 and Class 13, inclusive, under the Federal Highway Administration vehicle classification system (FHWA). NOTE: applicable trucks all have one or more trailers. That's why the picture of a truck we use for this announcement is that of a tanker truck. Single unit trucks like most heating oil and propane delivery trucks (typically Classes 5-7) are not subject to the HUF.

Any carrier who operates an eligible motor vehicle in Connecticut is subject to the HUF and must register with DRS for the HUF by January 1, 2023. After registering, a Highway Use Fee Permit will be available in myconneCT (DRS’ online filing and paying portal). There is no fee for the permit. To register for the HUF, a carrier must complete and submit an application to DRS. The application is available only in electronic form in myconneCT at portal.ct.gov/DRS-myconneCT. If you are already set up for myconneCT for IFTA or for the motor fuels excise tax, a HUF registration tutorial is here. If DRS accepts an application, it will issue one permit to the carrier.

The carrier will be required to place a copy of the permit in each eligible vehicle operated by the carrier in Connecticut. No carrier may lawfully operate or cause to be operated an eligible motor vehicle in Connecticut on or after January 1, 2023, without obtaining a Highway Use Fee Permit from DRS.

All carriers registered for the Highway Use Fee are required to file a Highway Use Fee Return for all monthly periods, regardless of whether or not said carriers operated vehicles in Connecticut during a particular month. Each carrier must keep records, receipts, invoices and other pertinent papers in a manner to support the information reported on each HUF Return it files with DRS. In addition, each carrier shall maintain, on a monthly basis, a list of all the eligible motor vehicles that such carrier operates or causes to operate on a highway in the state during such month. All such lists shall be maintained by the carrier for not less than four years after the date of each such month and shall be made available to DRS upon request. An example of how to file a return using myconneCT is shwn below and can also be found on this FAQ page.

For questions you can call DRS which has established a dedicated telephone number for the Highway Use Fee that is staffed by trained personnel to answer questions Monday through Friday, 8:30 a.m. to 4:30 p.m. at 860-297-5677.

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