Connecticut State Department of Revenue Services

Highway Use Fee Tax Information

What’s New

In accordance with Section 366 of 2023 Conn. Pub. Acts 204, the filing and payment frequency change from monthly to quarterly is effective with the calendar quarter commencing October 1, 2023.  As the quarter covers the period from October 1, 2023, through December 31, 2023, under the legislation, a return for that quarter would be due January 31, 2024.  Under the legislation, the last monthly return is for September of 2023 and that return is due October 31, 2023.

The chart below displays the filing and payment frequency change from monthly to quarterly:

Filing Frequency Periods
 Time reported on return
 Due Date
Monthly January 2023 – August 2023
 File once for each month
 Last day of the month following the period end
Quarterly October 2023 to present File once for each quarter

Last day of the month following the period end

For questions related to the Highway Use Fee, call 860-297-5677 Monday through Friday, between the hours of 8:30 a.m. and 4:30 p.m.

The Highway Use Fee

Effective January 1, 2023, Section 1 of 2021 Conn. Pub. Acts 177 imposed a Highway Use Fee 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.

At the time Section 1 of 2021 Conn. Pub. Acts 177 was passed and signed into law by Governor Lamont, it was applicable to calendar months beginning on or after January 1, 2023. The first Highway Use Fee Return was due on or before February 28, 2023.

Certain carriers were required to register with DRS for the Highway Use Fee by January 1, 2023. 

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.

It is important to note that all carriers registered for the Connecticut Highway Use Fee are required to file a Connecticut Highway Use Fee Return for all quarterly periods, regardless of whether or not said carriers operated vehicles in Connecticut during a particular quarter.

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

Click here to File, Pay, or Register Now on myconneCT!

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

The Highway Use Fee Return is due on or before the last day of the month following the end of the quarterly filing period.

Where to File

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

For a tutorial on how to file: Click here

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:

Updated December 16, 2022

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

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 in Pounds
 Rate in Dollars
 Gross Weight in Pounds
 Rate in Dollars
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

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.