Instructions for Form MT-903 Highway Use Tax Return - NYS …
Nov 1, 2023 · You must complete and file Form MT-903, Highway Use Tax Return, if you: were issued a HUT certificate of registration (certificate), or operate certain motor vehicles in New York State.
To compute the tax due on the schedules below, see the Tax rate tables for highway use tax on Form MT-903-I, Instructions for Form MT-903. Be sure to use the proper tables for your reporting method. If you have any questions, see Need help? in Form MT-903-I. Do not report Thruway mileage or vehicles required to be included in Schedule 2.
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Instructions for Form MT-903 Highway Use Tax Return
A: Form MT-903 is the Highway Use Tax Return in New York. Q: Who needs to file Form MT-903? A: Motor carriers and commercial truckers operating certain vehicles in New York need to file Form MT-903.
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You must file Form MT-903, Highway Use Tax Return, if you have been issued a certificate of registration (certificate) or if you operate a motor vehicle (as defined in Tax Law Article 21) in New York State.