NEW Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Highway Use Fee


New Connecticut Highway Use Fee, effective January 1, 2023

As of January 1, 2023, a Highway Use Fee will be imposed on certain carriers for the privilege of operating, or causing to be operated, certain heavy, multi-unit motor vehicles on any highway (i.e., public road) in Connecticut.

The Highway Use Fee is applicable to calendar months beginning on or after January 1, 2023. The first Highway Use Fee Return is due on or before February 28, 2023.

Certain carriers will be required to register with DRS for the Highway Use Fee by January 1, 2023. After registering, a Highway Use Fee Permit will be available in myconneCT.

See Taxpayer Services Special Bulletin 2022-7Frequently Asked Questions Concerning the Highway Use Fee.

In addition, DRS has established a dedicated telephone number for questions related to the Highway Use Fee that is available Monday through Friday, between the hours of 8:30 a.m. and 4:30 p.m., at 860-297-5677.


Who Must Complete a Registration Application and File a Highway Use Fee Return

Any person that operates or causes to be operated on any highway in this state any eligible motor vehicle. An eligible motor vehicle has a gross weight of twenty-six thousand pounds or more and carries a classification between Class 8 and Class 13, inclusive, under the Federal Highway Administration vehicle classification system must register for a Highway Use Fee Permit.

Certain carriers will be required to register with DRS for the Highway Use Fee by January 1, 2023. After registering, a Highway Use Fee Permit will be available in myconneCT.

If you are already registered through the DRS for IFTA and Motor Carrier Road Tax, please view this video "Highway Use Fee for Motor Carriers already Registered with DRS" for more information on the Highway Use Fee and how to add a Highway Use Fee account.

 

Please watch the video "Highway Use Registration for New Motor Carriers" to learn more about the Highway Use Fee and how to register with the DRS for a Highway Use Fee account.


How to Register for the Highway Use Fee

To register for the Highway Use Fee, a carrier must complete and submit an application electronically on DRS’ online portal myconneCT.

A tutorial is available for carriers already registered with DRS for IFTA or Motor Carrier Road Tax: Click here

A tutorial is also available for carriers not already registered with DRS: Click here


How to File and Pay the Highway Use Fee

Carriers must file and pay the Highway Use Fee electronically using myconneCT.

For a tutorial on how to file: Click here

If you are already registered through the DRS for IFTA and Motor Carrier Road Tax, please view this video "Highway Use Fee for Motor Carriers already Registered with DRS" for more information on the Highway Use Fee and how to add a Highway Use Fee account.

Please watch the video "Highway Use Registration for New Motor Carriers" to learn more about the Highway Use Fee and how to register with the DRS for a Highway Use Fee account.

Importing Schedule 1

While filing the Highway Use Fee Return in myconneCT, if you are importing your Schedule 1 from a .csv file, click the Import Schedule 1 button.

Submit Schedule 1 using a Pre-defined Comma Separated Value (csv) file format. To import a file using this method:

  1. Download the .csv file layout and prepare the spreadsheet with your figures as specified in the instructions.
  2. Arrange the columns in the correct order and verify the layout matches the predefined Comma-Separated Value before submitting the file through myconneCT.

    Note: Larger attachments may take longer to import.

  3. Once the file is imported, myconneCT will review the file for errors in real time.
  1. If the file is accepted, you will receive a confirmation number for your records
  2. if the file fails, you will receive a list of the failed records with an explanation. Simply correct the file and submit. There is no limit on the number of file import attempts.

Click the links below for more information:

Forms/Schedules
CSV Layout
Import Example File
Schedule 1 File layout Example file

How to Calculate the Highway Use Fee

The Highway Use Fee is calculated based on an eligible motor vehicle’s weight and the number of miles driven in Connecticut. The per‑mile fee rate increases based on the carrier’s gross weight, ranging from (1) 2.5 cents per mile for vehicles weighing 26,000-28,000 pounds (lbs.) to (2) 17.5 cents per mile for vehicles weighing more than 80,000 lbs.

Highway Use Fee Rates (per mile) 
Gross Weight (lbs)
Rate (cents per mile)
Gross Weight (lbs)
Rate (cents per mile)
26,000-28,000 0.025 54,001-56,000 0.0654 
28,001-30,000 0.0279 56,001-58,000 0.0683
30,001-32,000 0.0308 58,001-60,000 0.0712
32,001-34,000 0.0337 60,001-62,000 0.074
34,001-36,000 0.0365 62,001-64,000 0.0769
36,001-38,000 0.0394 64,001-66,000 0.0798
38,001-40,000 0.0423 66,001-68,000 0.0827
40,001-42,000 0.0452 68,001-70,000 0.0856
42,001-44,000 0.0481 70,001-72,000 0.0885
44,001-46,000 0.051 72,001-74,000 0.0913
46,001-48,000 0.0538 74,001-76,000 0.0942
48,001-50,000 0.0567 76,001-78,000 0.0971
50,001-52,000 0.0596 78,001-80,000 0.1
52,001-54,000 0.0625 80,001 and over 0.175

Federal Highway Administration 13-vehicle category classification

Federal Highway Administration 13 vehicle category classification

Specific categories included in the 13-vehicle system are described below:

  • Class 1 vehicles consist of Motorcycles which are defined two or three wheeled motorized vehicles. This includes motorcycles, mopeds, motor-powered, bicycles and three-wheel motorcycles. 
  • Class 2 vehicles consist of sedans, coupes, and station wagons that are manufactured to be used to transport passengers but also may be used to tow recreational or other light trailers. All these vehicle types are considered passenger cars in the 13-vehicle system. 
  • Class 3 vehicles are all four-tire, single-unit vehicles not considered to be passenger cars. These include pick-up trucks, panels, vans, campers, motor homes, ambulances, hearses, carryalls, and minibuses. 
  • Class 4 vehicles are all buses, including school buses used as passenger carrying vehicles. 
  • Class 5 vehicles consist of two-axle, six-tire, single-unit trucks. It includes all vehicles with a single frame, including trucks, camping and recreational vehicles, and motor homes with two axles and dual rear wheels. 
  • Class 6 vehicles are single-unit vehicles with three axles. They include all vehicles on a single frame, including trucks, camping and recreational vehicles, and motor homes. 
  • Class 7 vehicles are single-unit vehicles with four or more axles. This category includes all trucks on a single frame with four or more axles. 
  • Class 8 vehicles are single-trailer trucks with four or fewer axles. This category includes all vehicles consisting of two units, one of which is a tractor or straight truck power unit. 
  • Class 9 vehicles are those with five axles and two units, one of which is a tractor or straight truck power unit. 
  • Class 10 vehicles are those with six or more axles consisting of two units, one of which is a tractor or straight truck power unit. 
  • Class 11 vehicles are all vehicles with five or fewer axles and three or more units. One of the three units in class 11 vehicles is a tractor or straight truck power unit. 
  • Class 12 vehicles are all vehicles with six axles and consist of three more units. One of the units is a tractor or straight truck power unit. 
  • Class 13 vehicles are those with seven or more axles and three or more units. One of the units is a tractor or straight truck power unit. 

When to File and Pay the Highway Use Fee

The Highway Use Fee Returnis due on or before the last day of the month following the end of the monthly filing period. The first Highway Use Fee Return is due on or before February 28, 2023.


Interest and Penalties

In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.

Interest

If the 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.

Penalties

The penalty for an incomplete return or late filing is calculated at 10% (.10) of the amount of the tax due and unpaid or $50, whichever is greater.