State taxes

The Four States That Charge by the Mile

Updated September 2026

IFTA covers fuel tax. Four states also charge a separate tax on the miles you run inside them, with their own registration and their own returns - and all four want a return even for a period with no miles.

Kentucky (KYU)

Trucks with a combined license weight over 59,999 lbs pay $0.0285 per Kentucky mile, filed quarterly by the last day of the month after the quarter. Zero-mile returns are required; skip them and the license is revoked with a $500 reinstatement fee. A temporary permit exists for one-off trips.

New Mexico (weight-distance tax)

Trucks over 26,000 lbs need a New Mexico weight-distance electronic permit for each vehicle, renewed every year, and file quarterly returns due April 30, July 31, October 31 and January 31 - even if the truck never touched a New Mexico road that quarter.

New York (highway use tax)

Trucks over 18,000 lbs need a HUT certificate of registration and decal, $1.50 per vehicle. Most new carriers file quarterly, by the last day of the month after the period, even when no tax is due. Late returns cost 10% plus 1% a month (capped at 30%); running without the certificate is a $500 to $2,000 fine the first time. A $25 trip certificate covers a one-off, up to ten a year.

Oregon (weight-mile tax)

Trucks over 26,000 lbs pay by the mile - $0.2512 per mile at 78,001 to 80,000 lbs - and report monthly, postmarked by the last day of the month for the previous month, unless the state approves quarterly filing. A bond is required to enroll. If you rarely go, a temporary pass costs $9 plus the mileage tax.

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