For New York's truck mileage tax (gross weight method), do miles count as "laden" when my truck is only carrying my own tools and equipment, or hauling waste with no economic value, or has equipment permanently bolted on?

Plain-English summary

MARCOR of New York, Inc., an environmental contracting firm, hauls its own equipment (HEPA vacuums, respirators, tools, poly sheeting) and hazardous or regulated waste to and from job sites, and runs some trucks with equipment permanently mounted to the chassis (drill rigs, industrial "safe-vac" loaders used to vacuum up gravel and soil). It asked the Department four questions about how New York's Highway Use Tax truck mileage tax, computed under the gross weight method, treats these different kinds of cargo as "laden" (loaded) versus "unladen" mileage.

The gross weight method taxes miles based on the truck's "gross weight" (Tax Law § 501.4), which is unloaded weight plus the weight of the maximum load. "Unloaded weight" (§ 501.7, detailed in Regulation § 472.6) includes equipment necessary for the vehicle to function or be safe, equipment permanently attached to the vehicle, and equipment used exclusively to protect or load/unload the cargo — items like fuel tanks, spare tires, tool boxes, hoists, and concrete mixer drums are all folded into "unloaded weight," not counted as a separate "load."

Applying that framework, the Department answered:

1. Petitioner's own equipment/supplies carried to job sites — these count as laden miles, unless the specific item independently qualifies as part of the truck's unloaded weight (necessary for function/safety, permanently attached, or used exclusively to protect/load the cargo).
2. Hazardous or regulated waste hauled for a customer — laden miles, with no exemption, even though the waste itself has no economic value and is headed for disposal.
3. New York's "load" definition vs. the ICC's "property" definition — there is no connection; New York's own statute and regulation control, independent of any ICC standard.
4. Permanently mounted equipment (drill rigs, safe-vac loaders) — this is part of the truck's unloaded weight, not a "load," so miles traveled carrying only permanently attached equipment (and nothing else) are unladen miles.

What this means for you

Environmental contractors, drilling companies, and specialty haulers with permanently mounted equipment

Equipment that is bolted or permanently attached to your truck (drill rigs, mixers, vacuum loaders, hoists) is baked into "unloaded weight" and does not itself trigger laden-mile mileage tax. But loose tools, supplies, and materials you carry along with that equipment are laden miles unless they independently meet the narrow unloaded-weight criteria.

Waste haulers and disposal contractors

Don't assume waste with no resale value is tax-free mileage — the Department was explicit that hazardous or regulated waste destined for disposal is still a "load" for gross-weight-method laden-mile purposes; there's no economic-value carve-out.

Trucking companies using the gross weight method generally

The controlling test is entirely New York's own statutory/regulatory "unloaded weight" definition — don't look to federal ICC "property" definitions (which matter for other purposes, like the household-goods HUT exemption in TSB-A-09(1)M) when classifying laden vs. unladen miles here.

Common questions

Q: Is hauling my own tools and equipment to a job site tax-free mileage?
A: Only the portion that's permanently mounted to the truck and thus part of "unloaded weight." Loose tools and supplies carried along are laden miles.

Q: Does it matter that hazardous waste I'm hauling has no resale value?
A: No. There's no exemption for hazardous or regulated waste; it counts as a load and produces laden miles regardless of its economic value.

Q: Do federal ICC definitions of "property" apply to New York's laden-mile determination?
A: No. The Department found no connection between New York's own "load" definition (via §§ 501.4, 501.7 and Regulation § 472.6) and any ICC definition.

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

Citations and references

Statutes and regulations:

• Tax Law § 501.4 (definition of "gross weight")
• Tax Law § 501.7 (definition of "unloaded weight")
• Truck Mileage and Fuel Use Taxes Regulations § 472.6 (determination of unloaded weight; illustrative list of included equipment)

Related opinions

• TSB-A-09(1)M — a later Highway Use Tax opinion on the separate household-goods-carrier exemption, where (unlike here) a federal ICC/ICCTA definition does control the analysis.

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/misc/a95_2m.pdf

Original ruling text

New York State Department of Taxation and Finance
TSB-A-95 (2)M
Miscellaneous Tax
October 6, 1995

Taxpayer Services Division
Technical Services Bureau

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. M950525A

On May 25, 1995, a Petition for Advisory Opinion was received from MARCOR of New
York, Inc., P.O. Box 1043, Hunt Valley, Maryland 21030.
The issues raised by Petitioner, MARCOR of New York, Inc., are:
1.

Whether for purposes of the Highway Use Tax when computing the truck
mileage tax using the gross weight method, are miles traveled by a motor
vehicle that is transporting Petitioner's own equipment and/or supplies
considered to be laden miles.

2.

Whether for purposes of computing the truck mileage tax using the gross
weight method, are miles traveled by a motor vehicle that is transporting
hazardous or regulated waste for a customer considered to be laden miles.

3.

Whether the New York State Highway Use Tax Regulations define the term
"load" for purposes of computing the truck mileage tax on laden miles when
using the gross weight method, to mean the same as the ICe's definition of
"property."

4.

Whether equipment that is permanently mounted to a truck is considered a
"load" when computing the truck mileage tax using the gross weight method.

Petitioner is an environmental contracting firm. Petitioner carries its own equipment and/or
supplies such as HEPA vacuums, respirators, tools, poly sheeting, etc. on its trucks going to and
from job sites. Moreover, Petitioner carries hazardous or regulated waste which has no economic
value and is destined for disposal. Petitioner has trucks with equipment permanently mounted to the
chassis such as drill rigs and industrial safe-vac loaders. The safe-vac loader is a large vacuum used
to vacuum up gravel, soil, etc. The safe-vac loader does not transport the materials that it vacuums
up.
Section 501.4 of the Tax Law defines the term "gross weight" to mean "the unloaded weight
of the motor vehicle plus the unloaded weight of the heaviest motor vehicle, trailer, semitrailer, dolly
or other device to be drawn by such motor vehicle (determined in a manner similar to the method
for determining the unloaded weight of a motor vehicle) plus the weight of the maximum load,
exclusive of the weight of the driver and his helper, to be carried or drawn by such motor vehicle."
Section 501.7 of the Tax Law defines the term "unloaded weight" to mean "the actual weight
of the motor vehicle, which includes all equipment necessary for the performance of the function of

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TSB-A-95 (2)M
Miscellaneous Tax
October 6, 1995
the vehicle as a vehicle, necessary for the safety of the vehicle, permanently attached to the vehicle,
used exclusively for the protection of the load carried by the vehicle or used exclusively for the
loading or unloading of the vehicle.
Section 472.6 of the Truck Mileage and Fuel Use Taxes Regulations provides as follows:
472.6 Determination of unloaded weight. (Tax Law § 501, subd. 7) (a) As
heretofore indicated, every truck having an unloaded weight of more that 8,000
pounds and every tractor having an unloaded weight of more than 4,000 pounds is
required to have a permit, if the carrier elects the unloaded weight method of
computing the tax (see § 481.9, infra). It is necessary, therefore, to determine the
meaning of "unloaded weight."
(b) The unloaded weight of the motor vehicle is the actual weight of the
vehicle plus the following equipment:
(1)

all equipment necessary for the performance of the function
of the vehicle as a vehicle;

(2)

all equipment necessary for the safety of the vehicle;

(3)

all equipment permanently attached to the vehicle;

(4)

all equipment used exclusively for the protection of the load
carried by the vehicle; and

(5)

all equipment used exclusively for the loading or unloading
of the vehicle.

(c) The following equipment is therefore included in the unloaded weight:
(1)

oil pumps used on trucks for delivering gasoline and oil;

(2)

hoists on dump and coal trucks;

(3)

transit concrete mixers;

(4)

tool boxes;

(5)

oil, gasoline, diesel and other fuel and water in attached
receptacles ordinarily provided by the manufacturer for such
purposes;

(6)

tires, including spare tires;

(7)

icing units on refrigerator trucks;

(8)

pads, quilts, excelsior, planks, rollers, etc.

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TSB-A-95 (2)M
Miscellaneous Tax
October 6, 1995
(9)

skid chains.

With respect to issue "1", pursuant to Sections 501.4 and 501.7 of the Tax Law and Section
472.6 of the Truck Mileage and Fuel Use Taxes Regulations, the transportation of Petitioner's own
equipment and supplies to and from job sites would be considered laden miles when computing the
truck mileage tax using the gross weight method unless such equipment and supplies are part of the
"unloaded weight" of the motor vehicle (i.e., are either necessary for the performance of the function
of the vehicle as a vehicle, for the safety of the vehicle, are permanently attached to the vehicle, used
exclusively for the protection of the load being carried by the vehicle, or used exclusively for the
loading or unloading of such vehicle). Therefore, Petitioner's drill rigs and industrial safe-vac loaders
that are permanently mounted to the motor vehicles would be considered part of the unloaded weight
of the motor vehicle.
Concerning issue "2", there is no exemption for the transportation of hazardous or regulated
waste material. Therefore, since the hazardous or regulated waste material is not part of the
unloaded weight of the motor vehicle, pursuant to Sections 501.4 and 501.7 of the Tax Law and
Section 472.6 of the Truck Mileage and Fuel Use Taxes Regulations, the transportation of such
waste for a customer would be considered laden miles traveled by Petitioner's motor vehicle.
With respect to issue "3", Sections 501.4 and 501.7 of the Tax Law and Section 472.6 of the
Truck Mileage and Fuel Use Taxes Regulations are relied on to determine laden and unladen miles
when computing the truck mileage tax using the gross weight method. There is no connection with
any ICC definitions.
As for issue "4", pursuant to Section 501.7 of the Tax Law and Section 472.6 of the Truck
Mileage and Fuel Use Taxes Regulations, equipment that is permanently attached to a motor vehicle
is included in the unloaded weight of the motor vehicle. Therefore, such permanently attached
equipment is not considered "a load." Thus, when the motor vehicle is transporting only equipment
that is permanently attached, the miles traveled are considered unladen miles for purposes of
computing the truck mileage tax using the gross weight method.

DATED: October 6, 1995

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

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