Regulations No. 5 KY · NM · NY · OR · CT

Weight-Distance & Highway-Use Tax by State

The five states that charge a per-mile tax on heavy trucks, the weight that triggers it, the rate, and how to register before you cross. Separate from IFTA and registration. Covers all 50 states and DC. Reference only, not tax advice.

5States with the tax
18KLowest threshold (NY)
60KHighest threshold (KY)
46States without it
01 What it is

A tax on miles, not fuel

A weight-distance tax charges you for every mile a heavy truck runs inside the state, scaled by weight. It is separate from the IFTA fuel tax you settle at the pump and from IRP plate registration. Only five states levy one, and each wants you registered before you enter. Miss the credential and you are looking at fines and a hold at the scale.

02 The five states

Where the tax applies

03 By state

Weight-distance tax status for all 50 states and DC

Every other state has no weight-distance tax, though you still owe IFTA fuel tax and IRP registration everywhere. Tap a state for the details.

StateTax?ProgramThreshold
Alabama AL No
Alaska AK No
Arizona AZ No
Arkansas AR No
California CA No
Colorado CO No
Connecticut CT Yes Highway Use Fee Gross weight of 26,000 lb or more, and the truck must fall in FHWA Class 8 through 13
Delaware DE No
District of Columbia DC No
Florida FL No
Georgia GA No
Hawaii HI No
Idaho ID No
Illinois IL No
Indiana IN No
Iowa IA No
Kansas KS No
Kentucky KY Yes Kentucky Weight Distance Tax Combined licensed weight greater than 59,999 lb
Louisiana LA No
Maine ME No
Maryland MD No
Massachusetts MA No
Michigan MI No
Minnesota MN No
Mississippi MS No
Missouri MO No
Montana MT No
Nebraska NE No
Nevada NV No
New Hampshire NH No
New Jersey NJ No
New Mexico NM Yes Weight Distance Tax Declared gross weight or gross vehicle weight over 26,000 lb, intrastate or interstate
New York NY Yes Highway Use Tax Gross weight over 18,000 lb
North Carolina NC No
North Dakota ND No
Ohio OH No
Oklahoma OK No
Oregon OR Yes Weight-Mile Tax Combined weight over 26,000 lb
Pennsylvania PA No
Rhode Island RI No
South Carolina SC No
South Dakota SD No
Tennessee TN No
Texas TX No
Utah UT No
Vermont VT No
Virginia VA No
Washington WA No
West Virginia WV No
Wisconsin WI No
Wyoming WY No

Sources: Kentucky DOR (KYU), New Mexico TRD, New York DTF (HUT), Oregon DOT (Weight-Mile), Connecticut DRS (Highway Use Fee); the cited statutes. Last reviewed July 2026. Rates and thresholds change — confirm with the state before you file.

Weight-Distance Tax FAQ

Which states have a weight-distance tax?
Five: Kentucky (KYU), New Mexico, New York (Highway Use Tax), Oregon (Weight-Mile Tax), and Connecticut (Highway Use Fee, since January 2023). Each charges heavy trucks a tax per mile driven in the state, on top of IFTA fuel tax and IRP registration. Every other state has no weight-distance tax.
What is a weight-distance tax?
It is a tax on the miles a heavy truck drives inside a state, scaled by the truck's weight. It is separate from the IFTA fuel tax you pay at the pump and from IRP plate registration. You track your miles in the state, then file and pay on a schedule, usually monthly or quarterly.
How is weight-distance tax different from IFTA?
IFTA is a fuel tax, reconciled across all states by how much fuel you burn. A weight-distance tax is charged purely on miles driven in that one state, regardless of fuel. In the five weight-distance states you owe both, except Oregon, where heavy trucks pay the weight-mile tax instead of fuel tax at the pump.
Do I need to register before I drive in these states?
Yes. Kentucky requires a KYU number, New Mexico a Weight Distance Tax permit, New York a Highway Use Tax certificate and decal, Oregon an account and often a temporary pass, and Connecticut a Highway Use Fee registration. Running without the credential brings fines and can hold you at a scale.
What weight triggers the tax?
It varies by state. New York starts at 18,000 pounds, New Mexico and Oregon and Connecticut at 26,000 pounds, and Kentucky at 60,000 pounds. Below the state threshold you do not owe that state's weight-distance tax, though you still owe IFTA and registration.
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