N.Y. Comp. Codes R. & Regs. tit. 20 § 474.7

Current through Register Vol. 46, No. 25, June 18, 2024

Section 474.7 - Special permit and sticker

Tax Law, § 502(1)(b)

(a) In the place of the highway use permit and plate or sticker (see sections 470.1 and 473.1 of this Title), the emergency permit (see section 473.2 of this Title), and the trip-lease permit (see section 473.3 of this Title), carriers who are engaged in the business of transporting motor vehicles by saddle or full mount mechanism, or a combination of both, may secure special permits and stickers by application to the Miscellaneous Tax Bureau. (See section 470.1[a] of this Title.) Form TMT-1.4, Application to Secure Special Highway Use Tax Permits and Stickers, must be completed by the carrier and forwarded to the Miscellaneous Tax Bureau with a fee of $200 payable to the State Tax Commission.

(b) Upon approval of the aforementioned application, the Miscellaneous Tax Bureau will forward to the carrier form TMT-1.5, Application for Special Highway Use Permits and Stickers, and form TMT-2.1, Special Highway Use Permit. The application should list the unloaded weight and maximum gross weight for each motor vehicle for which a special permit and sticker is needed. A sufficient number should be shown to take care of all simultaneous movements of motive powered vehicles carrying or hauling another vehicle or vehicles under saddle or full mount mechanism, or a combination of both. A fee of $5 for each special permit and sticker should accompany the application. The fee should be paid by check or money order payable to the State Tax Commission. There must also be submitted with the application, the permit form (TMT-2.1) for each special sticker listed in the application. The permit form consists of two parts, each of which must be completed. All the required information must be set forth in the application blank.

(c) The application, fee and permit forms should be mailed or delivered to the Miscellaneous Tax Bureau. (See section 470.1[a] of this Title.)

(d) The State Tax Commission will approve or reject all applications. If approved, the special permits and stickers will be mailed to the applicant at the address shown on the application blank, unless the applicant furnishes a different mailing address.

(e) Special permits and stickers are to be used only by the carrier to whom issued and are transferable among those of the vehicles furnishing the motive power in the transportation of another vehicle or vehicles under saddle or full mount mechanism, or a combination of both. They may not be used by any other carrier or entity.

(f) Under this section maximum gross weight is the maximum combined unloaded weights of all vehicles involved in a saddle or full mount operation, or a combination of both, exclusive of the weight of the driver and his helper.

(g) Any such special permits and stickers shall be valid until revoked, suspended, cancelled, surrendered, or superseded by a replacement series of permits and stickers. (See section 474.9 of this Part.) All of the other provisions of this Subchapter with respect to permits and stickers shall be applicable to special permits and stickers issued hereunder, with the exception that special permits and stickers should remain with the driver so that they are available for inspection by enforcement authorities.

(h) Nothing contained in this section shall in any way exempt such carrier from the payment of the tax levied pursuant to article 21 of the Tax Law.

(i)

Examples.

Example 1:

Carrier A operates tractor-trailer combinations used to transport new cars. Special permits and stickers do not apply to this operation since the trailer, on which the new cars are carried, is not part of a saddle or full mount mechanism, or combination of both.

Example 2:

Carrier B delivers new trucks "piggy back." The unloaded weight of each trunk involved is 10,000 pounds. This is a saddle mount operation to which special permits and stickers would apply. The declared maximum gross weights for this carrier's special permits and stickers should be 20,000 pounds and the unloaded weight should be 10,000 pounds. Highway use tax should be reported on the tax return at $.006 per mile if reported on maximum gross weight basis or $.005 if reported on unloaded weight basis. (See section 481.1 of this Title.)

Example 3:

Carrier C has an operation whereby three vehicles are delivered under simultaneous movements. The motive powered vehicle in this operation has fully mounted on it a second vehicle. The third vehicle's front wheels rest on the rear chassis of the first vehicle and its rear wheels are on the highway. This is a combination saddle and full mount mechanism, to which a special permit and sticker applies.

Example 4:

Carrier D transports two vehicles "piggy back." The motive-powered vehicle and the vehicle carried thereon each weigh 8,500 pounds. A special highway use permit and sticker must be used for the motive-powered vehicle if the carrier elects to compute the tax on the unloaded weight method. (See section 481.9 of this Title.) Its unloaded weight is 8,500 pounds and its maximum gross weight is 17,000 pounds. If carrier D reports on the maximum gross weight basis, no permit is required for this vehicle and the mileage for this movement is not taxable since the maximum gross weight of the vehicle involved is not over 18,000 pounds. Under the unloaded weight method, the mileage over New York State public highways is taxable at the rate of $.004 per mile.

(j) It should be noted that the provisions of this section are not mandatory and any carrier engaged in the business of transporting motor vehicles by saddle or full mount mechanism, or a combination of both, may secure emergency permits or trip-lease permits in lieu of the special permits and stickers described above. (See sections 473.2 and 473.3 of this Title.)

N.Y. Comp. Codes R. & Regs. Tit. 20 § 474.7