Connecticut’s New Truck Tax: What You Need to Know

Issues & Policies

Beginning Jan. 1 2023, Connecticut will impose a new per-mile truck tax on Class 8 through Class 13 motor vehicles.

The Department of Revenue Services recently issued guidance for the highway user fee, enacted by the legislature in 2021, to assist trucking companies with compliance.

According to the nonpartisan Office of Fiscal Analysis, the tax is expected to raise $45 million in fiscal 2023 and $90 million the following year, with revenues directed to the Special Transportation Fund.

Under Connecticut General Statute 12-493a, eligible motor vehicles subject to the tax have (1) a gross weight of 26,000 pounds or more, and (2) a classification between Class 8 and Class 13 under the Federal Highway Administration classification system

Exempt motor vehicles include those carrying or transporting milk or dairy products to or from a dairy farm that holds a license to ship milk.

The tax is calculated according to the eligible motor vehicle’s weight and the number of miles driven in Connecticut.

Fee Schedule

The fee schedule increases based on the vehicle’s gross weight, ranging from 2.5 cents per mile for vehicles weighing 26,000 to 28,000 pounds to 17.5 cents per mile for vehicles exceeding 80,000 pounds.

The tax is reportable on a month-by-month basis beginning Jan. 1, 2023, with the first HUF tax return due on or before Feb. 28, 2023.

The reporting deadline for each month will be the last day of the following month.

Connecticut truck tax fee schedule
Source: Connecticut Department of Revenue Services.

According to DRS, carriers that operate an eligible motor vehicle will be subject to the HUF and must register with the agency by Jan. 1, 2023.

To register, carriers must complete and submit an online application to DRS.

Once DRS accepts the carrier’s application, the carrier will receive one permit and is required to place a copy of the permit in each eligible vehicle that operates in Connecticut.

No carrier may lawfully operate an eligible motor vehicle in Connecticut on or after Jan. 1, 2023 without that permit.

Filing Requirements

All registered carriers will be required to file a HUF return for all monthly periods, regardless of whether or not it operated vehicles in the state during a particular month.

Filing and paying the tax will be done electronically using the DRS myconneCT website.

DRS provided a template that carriers can use to report their monthly HUF returns and responses to a series of frequently asked questions.

Carriers are required to keep records, receipts, invoices, and other pertinent papers to support the information reported to DRS.

Carriers are also required to keep records, receipts, invoices, and other pertinent papers to support the information reported to DRS each month.

Each carrier is also required to maintain, on a monthly basis, a list of all eligible motor vehicles that operate on a state highway in the state during each month.

These records must be maintained by the carrier for a minimum of four years and are subject to audit by DRS on request.


Any person who knowingly violates the provisions of the statute will be subject to a fine of $1,000.

Interest and penalties also apply to any portion of the tax not paid on or before the original due date of the return.

Interest and penalties also apply to any portion of the tax not paid on or before the original due date.

For example, if a business does not pay the tax when due, it will owe interest at the rate of 1% per month or fraction of a month until the tax is paid in full.

The penalty for an incomplete return or late filing is calculated at 10% of the amount of the tax due and unpaid or $550, whichever is greater.

Carriers seeking more information on HUF compliance should contact the DRS hotline (860.297.5677) Monday through Friday, between 8:30 am and 4:30 pm.

For more information, contact CBIA’s Wyatt Bosworth (860.244.1155) | @WyattBosworthCT.


5 thoughts on “Connecticut’s New Truck Tax: What You Need to Know”

  1. Kenneth Main says:

    Thanks for increasing inflation on every Connecticut houshold!!!

  2. Raymond Miller says:

    Another reason to move out of ct tax us to death once again    You law makers just don’t get it    You tax them more they have no choice but to pass it down the line.   But when you can vote yourself a raise I guess it don’t mater 

  3. Richard Mirabile says:

    The introduction of CT highway use tax is nightmare. The tax itself is less than an issue than actually applying for the permits and filing the tax returns.
    It is difficult registering an out of state company. Paying the tax is an even a greater challenge.
    I have many clients that have registered for different taxes over the years. In most instances a password or user name from years passed there is no one still employed there or has since passed away.
    The state had a year to refine but waited to November to set up the software structure and implementation. The upshot is I won’t file and encourage my clients to ignore the whole thing.

  4. Duane S says:

    This sanctuary state is off the rails. What’s going to happen when the only ppl left are state workers and illegals ? . Remember Biden said there are no more blue state bailouts. There is a very good reason ppl have left this state and myself and my family are next to move to FL. Well done CT 

  5. Brandon Zalewski says:

    Good. for too long CT residents have had to shoulder the burden of maintaining the roads for these trucks that fill up in NY or MA and pass through and pay nothing.

Leave a Reply

Your email address will not be published. Required fields are marked *

Stay Connected with CBIA News Digests

The latest news and information delivered directly to your inbox.