As a licensed household-goods mover, can I haul the packing debris and cardboard boxes left over from a move to the dump without needing a Truck Mileage Tax permit?

Plain-English summary

The Movers, Inc., a New York State DOT-certificated household goods carrier, regularly generates trash — leftover cardboard boxes and packing materials — while moving customers' belongings, and disposes of that trash after the move. The Town of Guilderland cited the company for hauling that trash without a Truck Mileage Tax permit. The Movers asked the Department whether hauling this move-generated trash is covered by the highway use tax exemption for vehicles used exclusively to transport household goods (Tax Law § 504.5).

The Department got input from the state Department of Transportation, which confirmed that packing materials and boxes are not normally "household goods" on their own, but when they're used in an actual household-goods move and the carrier's tariff (New York State Movers Rules and Regulations Tariff No. 24) provides for unpacking and disposing of them at the customer's request, they become a "byproduct" of the move — and transporting that byproduct to the nearest landfill is not an unreasonable extension of the carrier's household-goods authority.

Based on that, the Department ruled that hauling containers and packaging material generated by a household-goods move, taken directly to a waste facility immediately following that same move at the customer's request, is a continuation of the household-goods transportation and stays within the § 504.5 exemption. But the exemption is fragile: hauling anything else along with the debris, or making the disposal trip separately from — rather than directly following — the household-goods delivery, "contaminates" the exemption because the vehicle would no longer have been used exclusively for household goods. The carrier bears the burden of proving each trash-hauling trip meets these conditions.

What this means for you

Household goods movers

You can extend your highway-use-tax exemption to post-move debris disposal, but only if the trip goes directly from the move to the disposal site with nothing but that move's own packing materials on board. Document each disposal trip's connection to a specific move — the burden of proof is on you if questioned.

Movers combining routes or batching trash pickups

Combining trash from multiple moves, running a trash route later in the day, or hauling any other cargo alongside the debris will break the "exclusively household goods" requirement and expose that trip to truck mileage and fuel use tax.

Common questions

Q: Does hauling packing debris automatically count as "household goods"?
A: Not standing alone — but when it's generated by an actual household-goods move and your tariff covers unpacking/disposal at the customer's request, it's treated as a byproduct of that move, extending the exemption to its disposal.

Q: What breaks the exemption?
A: Carrying anything other than that specific move's containers/packaging, or hauling the trash at a time other than directly following the household-goods transport.

Q: Who has to prove the exemption applies?
A: The carrier. The Department was explicit that the burden of proof is solely on the petitioner to show the disposal trip directly followed a single household-goods move.

Q: Can I rely on this ruling for my own moving company?
A: No. This advisory opinion binds the Department only as to the petitioner and the specific facts described.

Citations and references

Statutes:

• Tax Law § 504.5 (exemption for vehicles used exclusively to transport household goods, as defined by the state Transportation Commissioner or the ICC)

Related opinions

• TSB-A-09(1)M — a later ruling on the same § 504.5 household-goods exemption, addressing what counts as "household goods" itself rather than a byproduct-disposal extension.

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/highway_use_ao.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/highway/a92_1m.pdf

Original ruling text

New York State Department of Taxation and Finance

Taxpayer Services Division
Technical Services Bureau

TSB-A-92(1)M
Highway Use Tax
June 11, 1992

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. M920422A

On April 22, 1992, a Petition for Advisory Opinion was received from The Movers, Inc., PO
Box 244, Northeast Industrial Park, Building 1, Route 146, Guilderland Center, New York 12085.
The issue raised by Petitioner, The Movers, Inc., is whether the hauling and transportation
of trash generated as a result and continuation of the exclusive household goods moving operation
by Petitioner is exempt from truck mileage and fuel use taxes imposed under Article 21 of the Tax
Law.
Petitioner, as a New York State Department of Transportation Certificated Household Goods
Carrier, often generates trash requiring disposal from its household goods operation. Currently, this
trash is disposed of at the Albany A.N.S.W.E.R.S. Program. Recently, Petitioner was cited by the
Town of Guilderland for hauling trash out of class, with no Truck Mileage Tax Permit.
Petitioner does not engage in any business other than the exclusive transportation of
household goods. The hauling of the trash is a continuation of the service of transporting household
goods.
New York State Movers Rules and Regulations Tariff No. 24 provides that unpacking rates
include that service of unpacking containers furnished and packed by mover and disposal of such
containers and materials if requested by consignee. Unpacking service, if ordered, must be performed
at time of delivery unless consignee requests otherwise. (emphasis added)
Petitioner received a letter dated May 12, 1992, from Gary E. Collins, Chief Transportation
Rates Examiner, Carrier Certification and Compliance Bureau of the New York State Department
of Transportation. The text of the letter states as follows:
Your May 1, 1992 letter requested an advisory opinion regarding whether or not
packing materials, cardboard boxes and similar items are considered household
goods.
Normally these items are not considered household goods. However, as you describe
the situation these packing materials and cardboard boxes are used in the
transportation of household goods. You hold authority from this Department as a
household goods carrier. These items would be considered as part of a household
goods shipment when they were transported with other household goods. Your tariff
provides for the unpacking of these items and their disposal. Thus if you have used
these items in a household goods move, and performed unpacking services and you
are requested to dispose of them by the shipper then I would consider them to be a
"by product" of the move.

-2­
TSB-A-92(1)M
Highway Use Tax
June 11, 1992
The transportation of these commodities to the nearest land fill does not appear to be
an unreasonable extension of your household goods authority.
Section 504 of the Tax Law provides exemption from highway use taxes, permit
requirements and fees imposed by Article 21 of the Tax Law and the tax relating to carriers imposed
by Article 13-A, Section 301-h of the Tax Law as follows:
Sec. 504. Exemptions.- - The provisions of this article shall not apply to any
vehicular unit:
*

*

*

5.
Used exclusively in the transportation of household goods (as defined
by the commissioner of transportation of this state or the interstate commerce
commission) by a carrier under authority of the commissioner of transportation of
this state or of the interstate commerce commission.
Since the transportation of containers and packaging material generated as a result of the
transportation of household goods at the request of the consignees directly to waste facilities
following the transport of household goods constitutes the continuation of the transportation of the
household goods pursuant to the letter of May 12, 1992, from the Department of Transportation,
supra, and New York State Movers Rules and Regulations Tariff No. 24, supra, such transportation
activity is exempt from the truck mileage and fuel use taxes pursuant to Section 504.5 of the Tax
Law. The transportation to a waste facility of anything other than containers and packaging material
generated as a result of the transportation of household goods or at any time other than directly
following the transportation of household goods will contaminate the motor vehicle's exemption
afforded by Section 504.5 of the Tax Law since the vehicle will not have been used exclusively in
the transportation of household goods.
It is noted that the burden of proof is solely upon the Petitioner to show that the transportation
of containers and packaging material to the waste facility is the result of a single transportation of
household goods which directly follows such transportation of said goods.

DATED: June 11, 1992

/s/
PAUL B. C0BURN
Deputy Director
Taxpayer Services Division

NOTE: The opinions expressed in Advisory Opinions
are limited to the facts set forth therein.