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Highway Use Tax Memos (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.
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Number

Title

   

2008
 

 
TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S
 
Voluntary Disclosure and Compliance ProgramNew Posting
TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S
 
Changes in Procedures for Obtaining Guidance from the Tax DepartmentNew Posting

2007
 

 
TSB-M-07(4)M New Policy Regarding the Surrender of Highway Use Tax Certificates of Registration
 
TSB-M-07(3)M Amendments to the Tax Law Regarding Certificates of Registration for Highway Use Tax Effective July 1, 2007
 
TSB-M-07(1)M New Rules Regarding Highway Use Tax Permits and Stickers   
 

2006
 

TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R Department to Issue NYT-Gs (New York Tax Guidances)   
 
TSB-M-06(4)M IFTA Reporting Requirements for the Consumption of B20 in New York State
 

2005
 

TSB-M-05(5)M Record-Keeping Requirements for Carriers Subject to the Highway Use Tax.  This TSB-M explains the use and retention of records for highway use tax purposes.
 
TSB-M-05(1)C,(1)I,(1)S,(1)M Alternative Methods of Signing for Tax Return Preparers
 

2004
 

TSB-M-04(5)M, (10)R Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
 

2003
 

TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments
 
TSB-M-03(4)M Fixed Minimum Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective October 1, 2003
 
TSB-M-03(1)M Enforcement Provisions Regarding the Sale, Shipment, and Possession of Cigarettes and Tobacco Products in New York State
 

2002
 

TSB-M-02(11)I, (10)S, (8)C, (8)M, (4)R Tax Amnesty for Certain Taxes (Articles 9, 9-A, 12-A, 13, 13-A, 16,16-A,18-A, 21, 22, 23, 24, 26, 26-A, 26-B, 28, 28-A, 29, 30, 30-A, 30-B, 31-B, and 33-A)
 
TSB-M-02(6)M Change in  Interest Rates on Underpayments of Miscellaneous Taxes
 
TSB-M-02(1)M, (1)I, (1)C, (1)S
 
Summary of Legislative Changes Enacted in 2001

2001
 

TSB-M-01(2)M Reduction in the Supplemental Highway  Use Tax
 

1998
 

TSB-M-98(7)M Reduction in the Supplemental Highway Use Tax
 

1997
 

TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S
 
Taxpayer Bill of Rights Act of 1997
TSB-M-97(7)C, (2)I, (7)M, (2)R, (10)S Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department
 
TSB-M-97(6)M Enforcement of the Truck Mileage and Fuel Use Tax Laws
 
TSB-M-97(5)M Refunds of Highway Use Tax and Fuel Use Tax
 

1996
 

TSB-M-96(2)I, (4)C, (12)M, (9)S
 
Important Notice: New York State Tax Amnesty
TSB-M-96(8)M Highway Use Tax (HUT) Permit and Sticker Renewal
 
TSB-M-96(2)M Fuel Use Tax Interest and Penalty Changes (Effective January 1, 1996)
 

1995
 

TSB-M-95(15)M 1996 Truck Mileage Tax Law Changes for Motor Carriers
 
TSB-M-95(6)M Thruway Defined for Highway Use Tax Purposes
 

1994
 

TSB-M-94(12)M Tax Law Changes Relating To Motor Carriers
 
TSB-M-94(6)I, (8)C, (7)M, (7)S, (6)R Important Notice: New York Tax Status of Limited Liability Companies and Partnerships
 
TSB-M-94(6)C, (4)I, (6)M, (6)S
 
Important Notice:  Limited Tax Amnesty Program

1993
 

TSB-M-93(8)M Fifteenth Series Regulations Section 474.10 Fifteenth Series Permits and Stickers (Tax Law § 509, subd. 8.)
 
TSB-M-93(4)M "Gross Weight" of Trucks and Tractors for Highway Use Tax Purposes
 
TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S
 
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights)
TSB-M-93(1)M Transportation of Packing Materials By Household Goods Movers
 

1991
 

TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991
TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991
 

1990
 

TSB-M-90(10)M Fourteenth Series Regulations Section 474.10 Fourteenth Series Permits and Stickers (Tax Law Section 509, subd. 8.)
 
TSB-M-90(6)M 1990 Highway Use Tax Rate Increase and Floor Tax Due
 
TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M, (2.3)R, (2.3)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990
TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R, (2.2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990
 
TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991
 
TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)R, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991
 
TSB-M-90(1)M 1989 Amendments to the Miscellaneous Tax Laws
 

1989
 

TSB-M-89(2.2)C, (2.2)E (2.2)I, (2.2)M, (1.2)R, (2.2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989
 
TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R, (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax 
TSB-M-89(2)C, (2)E, (2)I, (2)M, (1)R, (2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax 

1988
 

TSB-M-88(2)C, (1)E, (2)I, (2)M, (1)R, (3)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax 
TSB-M-88(1)M 1987 Amendments to the Miscellaneous Tax Laws
 

1987
 

TSB-M-87(11)M Consignment Permits and Stickers
 
TSB-M-87(10)M Highway Use Tax Law Amended
 
TSB-M-87(7)M Permit and Sticker Requirements for Recreational Vehicles under Article 21 (Highway Use Tax)
 
TSB-M-87(6)M Thirteenth Series Regulations Section 474.10 Thirteenth Series Permits and Stickers (Tax Law, §509, subd. 8.)
 
TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax 
TSB-M-87(1)M 1986 Amendments to the Miscellaneous Tax Laws
 

1986
 

TSB-M-86(2.1)M Interest Rates on Late Payments, Assessments and Refunds of Tax
 
TSB-M-86(2)C, (2)E, (2)I, (2)M, (1)R, (2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-86(1)M 1985 Amendments to the Tax Law
 

1985
 

 
TSB-M-85(8.1)M Motor Fuel Tax and Highway Use Tax Law Changes (Criminal Penalties and Other Offenses)
 
TSB-M-85(8)M Provisions of the Omnibus Tax Equity and Enforcement Act, Effective November 1, 1985
 
TSB-M-85(6)M Provisions of the Omnibus Tax Equity and Enforcement Act, Effective July 16, 1985
 

1984
 

 
TSB-M-84(10)M Twelfth series regulations
 
TSB-M-84(7)M Amendments effective October 1, 1984
 

1983
 

 
TSB-M-83(29)C, (5)E, (16)I, (9)M, (3)R, (25)S
 
1983 Legislation - Overlapping Regulations: State and Federal Compliance
TSB-M-83(23)C, (3)E, (14)I, (6)M, (1)R, (22)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-83(21)C, (3), (13)I, (5)M, (15)S
 
1983 Legislation - Daily Compounding of Interest And Determination of Date From Which Interest is Paid
TSB-M-83(8)C, (1)E, (4)I, (1)M, (1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax

1982
 

TSB-M-82(15)M Automotive Fuel Carriers - Delivery Ticket, Invoice or Manifest Information
 
TSB-M-82(13.1)M Automotive Fuel Carriers - Supplement to TSB-M-82(13)M
 
TSB-M-82(13)M Amendments to the Highway Use Tax Law and Regulations - Automotive Fuel Carriers
 
TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-82(1)M Eleventh series permits and stickers. (Tax Law § 509, subd. 8)
 

1981
 

 
TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S
 
1981 Legislation - Interest Rates on Late Payments, Assessments, and Refunds of Tax
 
TSB-M-81(10)C, (10)E, (10)I, (10)M, (10)S 1981 Legislation - Interest Rates on Late Payments, Assessments, and Refunds of Tax
 
TSB-M-81(2)M Subject: Peace Officers - Police Officers
 

1980
 

TSB-M-80(3)C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
 

1979
 

TSB-M-79(2)M Tenth Series Regulation (Sec. 474.11)
 

1978
 

TSB-M-78(4.1)M Status of Double Wide Mobile Homes Under the Highway Use Tax Law - Notice of Obsolescence  - Note: This TSB-M supersedes TSB-M-78(4)M dated August 17, 1978.
 
TSB-M-78(4)M "Double Wide" mobile homes - Note: This TSB-M was superseded by TSB-M-78(4.1)M dated April 21, 1995. Therefore, TSB-M-78(4)M should no longer be relied upon for taxable periods beginning on or after October 1, 1984.
 
TSB-M-78(1)M Actual Mileage - Basis for Audit
 

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Last Modified:  September 3, 2008