Researcher: HP Page 1 5/4/23
OLR Bill Analysis
sHB 6931
AN ACT CONCERNING THE REPORTING FREQUENCY FOR THE
HIGHWAY USE TAX.
SUMMARY
This bill requires carriers subject to the highway use tax (i.e., highway
use fee or HUF) to file returns and submit payments quarterly, rather
than monthly as current law requires, starting with the third quarter of
2023. Under the bill, the quarterly returns and payments are due by the
last day of the month following a calendar quarter (i.e., January 31, April
30, July 31, and October 31).
The bill also makes technical and conforming changes. These include
requiring the Department of Revenue Services to order a permit
cancellation hearing if a carrier files a return for two successive calendar
quarters (rather than four successive months as under current law)
indicating that none of the carrier’s motor vehicles used roads in the
state.
EFFECTIVE DATE: July 1, 2023
BACKGROUND
Highway Use Fee
The HUF took effect on January 1, 2023. By law, it applies to carriers
operating, or causing to be operated, certain heavy, multi-unit motor
vehicles on public roads in the state. It is calculated based on a vehicle’s
gross weight (i.e., the vehicle’s light weight plus its load) and the
number of miles driven in the state. The applicable rates range from (1)
2.5 cents per mile for vehicles weighing 26,000 to 28,000 pounds to (2)
17.5 cents per mile for vehicles weighing more than 80,000 pounds.
Vehicles transporting milk or dairy products to or from a dairy farm that
holds a license to ship milk are exempt. 2023HB-06931-R000717-BA.DOCX
Researcher: HP Page 2 5/4/23
COMMITTEE ACTION
Finance, Revenue and Bonding Committee
Joint Favorable
Yea 51 Nay 0 (04/19/2023)