HB 6688 - Highway Use Fee Summary

• Imposes a monthly tax on carriers operating heavy-duty motor vehicles (26,000+ pounds, Classes 8-13) on Connecticut highways, effective January 1, 2023, measured by miles traveled within the state.

• Tax rates range from $0.0250 per mile for vehicles weighing 26,000-28,000 pounds to $0.1750 per mile for vehicles over 80,001 pounds, with graduated increments based on gross weight.

• Exempts vehicles carrying or transporting milk or dairy products to/from licensed dairy farms; excludes state, political subdivisions, and federal government vehicles.

• Requires carriers to obtain permits from the Commissioner of Revenue Services, file monthly returns by the last day of each month, and pay taxes electronically; permits can be revoked or suspended for non-compliance.

• Tax revenue deposited into the Special Transportation Fund; establishes penalties for non-compliance including interest at 1% per month, negligence penalties of 10% or $50 (whichever is greater), and fraud penalties of 25% of deficiencies.