Form TMT-1: New York HUT certificate and decal application guide
Form TMT-1 is New York's application for HUT and AFC certificates of registration and decals. New York directs carriers seeking immediate online credentials to OSCAR; TMT-1 is the form-based route when OSCAR cannot be used.
What Form TMT-1 is used for
TMT-1 applies for HUT or AFC certificates and decals. It is not the recurring tax return.
Use the current form and instructions from the New York Tax Department. Third-party copies may be obsolete.
Information the application requests
Accurate carrier, taxpayer, vehicle, and transaction information is required.
- ✓Taxpayer ID and USDOT number
- ✓Legal business name and address
- ✓Existing account details
- ✓VIN, year, make, plate, and jurisdiction
- ✓Vehicle type, weights, axles, and ownership
- ✓Requested credential transactions
TMT-1 versus OSCAR
OSCAR is the online route New York promotes for available immediate credential transactions. TMT-1 is the alternative form-based application.
Neither route bypasses unresolved returns, balances, identity verification, or account discrepancies.
TMT-1 versus MT-903
TMT-1 applies for credentials and decals. MT-903 reports Highway Use Tax activity and calculates tax for an assigned period.
Essential NY HUT compliance guides
NY HUT Permit
Temporary NY HUT Permit
NY HUT Registration
NY HUT Requirements
What Is NY HUT?
NY HUT Quarterly Filing Basics
NY HUT Renewal Timing
NY HUT vs. HVUT
Official New York Tax Department sources
NYHUT.com is an independent commercial service. Compliance content is reviewed against primary New York State Department of Taxation and Finance guidance. State rules and interpretations can change; the official sources control.
Official program overview, registration, temporary trip certificates, filing, and resources.
Official certificate, vehicle threshold, registration, and decal guidance.
Official guidance for occasional New York operation using a HUT trip certificate of registration.
Official filing guidance, including the distinction between regular registration and trip certificates.
Common questions about this topic
Is TMT-1 the quarterly HUT return?
No. TMT-1 is a credential application. MT-903 or HUT Web File is used for recurring returns.
Can I use OSCAR instead?
New York directs carriers seeking available online HUT credentials to OSCAR. Eligibility depends on the account and transaction.
Where should I obtain TMT-1?
Use the current form and instructions linked by the New York State Department of Taxation and Finance.
Does submitting TMT-1 guarantee approval?
No. Missing information, discrepancies, filing issues, or other account conditions can delay or prevent issuance.
Continue your NY HUT research
Understand how vehicle weight affects New York Highway Use Tax registration and what weight information to prepare before ordering.
A practical NY HUT guide for owner-operators entering or operating regularly in New York.
Learn when an out-of-state motor carrier may need New York HUT registration or a temporary trip certificate.
Help fleet managers organize New York HUT registration, vehicle data, replacements, and renewals.
Ready to get the correct NY HUT credential?
Review the available permit services and submit your carrier and vehicle information through the secure online order process.