The Connecticut Highway Use Tax is a weight-based tax that applies to carriers operating commercial motor vehicles with a gross weight of 26,000 pounds or more. The tax is calculated based on the number of miles traveled on Connecticut roadways and the vehicle’s gross weight.

This tax is separate from federal HUT and is required even if you are already registered under IFTA, IRP, or UCR.

You must register if you:

• Operate vehicles with a gross weight of 26,000 lbs or more

• Travel on Connecticut public roads

• Engage in interstate or intrastate commerce