To maintain your New York Highway Use Tax (HUT) permit, you will be required to keep records for every vehicle with a HUT certificate of registration/sticker, as well as file your taxes with the state on a quarterly basis.
Records you would need to keep include all of the information pertaining to the vehicle itself (certificate number, license plate number and state, VIN, and name of owner), along with details of its operation, including the date and distance for each trip, the points of origin and destination, and the total miles traveled with and without a load.