REVIEW OF FEDERAL & STATE CREDENTIALS
Here is an annual review of the permits that must be obtained from federal and state governments. Fuel tax, mileage tax, authority registration, license plates, and other requirements are as follows:
All 48 continental states and most Canadian provinces are in the International Fuel Tax Agreement - IFTA. The IFTA requirement is to have the IFTA decal on both sides of each vehicle that has 3 or more axles or is over 26,000 GVW. A copy of the IFTA fuel tax license needs to be in the vehicle.
Five states have mileage taxes: Connecticut, Kentucky, New Mexico, New York, and Oregon. These taxes need to be paid monthly or quarterly.
Connecticut has a mileage tax for vehicles 26,000 GVW and over. This mileage tax needs to be filed monthly.
The state of Kentucky requires that all vehicles over 60,000 GVW be registered in the state before driving in the state. If you have vehicles that need to be registered, contact our office.
New Mexico requires highway use registration for vehicles that are over 26,000 GVW.
The state of New York has a TMT registration and decal for all combinations over 18,000 GVW and trucks with an empty weight of over 8,000 GVW.
Oregon requires vehicles over 26,000 GVW to be registered for their mileage tax. There is a bonding requirement. The amount of the bond is based on the number of vehicles registered.
New Mexico and Oregon have ports of entry where carriers may purchase temporary HUT permits if you are not set up for the state mileage tax.
Federal Interstate Authority is required for carriers that operate for hire across any state border, which requires liability insurance and resident agent filings to be maintained. This authority is for any type and size of the vehicle.
DOT Numbers are required for all companies or individuals that have commercial motor vehicles (any single vehicle or combination over 10,000 GVW).
Unified Carrier Registration – UCR is required for all private, for-hire, and exempt carriers; freight brokers, freight forwarders, and leasing companies. An annual fee is charged based on the number of units the company operates and will allow the carrier to operate in all 48 states.
If you pick up and deliver in one state in the same movement you must obtain that state’s intrastate authority. Companies will only have to renew their intrastate authorities if they do not have federal interstate authority and do not file under the UCR. State insurance filings will need to be filed and maintained for the intrastate operating authority.
Also, all towing companies operating in Michigan must renew their intrastate authority annually.
All 48 continental states along with the lower provinces of Canada are in the International Registration Plan - IRP. Under Full Reciprocity, all the states and provinces are listed on your vehicle license registration. The apportioned plate is required for any vehicle or combination over 26,000 GVW.
There are other documents in addition to the items mentioned above that should be carried in the vehicle. You must have copies of your liability insurance certificate, your interstate and intrastate operating authorities, your ELD manual, ELD download instructions, and 7 or more blank driver’s logs. Carriers must also have any specialized permits such as alcoholic beverage transporter, fuel transporter, oversize, and hazardous material permits.
MICHIGAN During springtime, seasonal weight restrictions are in effect on frost-restricted routes. Axle loads are reduced by 25% on rigid-based roads and 35% on flexible-based roads. Most restricted state highways and county roads reduce axle loading by 35%. Speed limits on frost-restricted routes are reduced to 35 MPH for every vehicle over 10,000 GVW. For Michigan frost law information, call (800) 787-8960 or 517-373-6256.
MORE TAXES
The chart below indicates the specialized tax returns, reports, and due dates that are required by states for trucking operations. These tax returns and reports must be filed by all carriers that operate vehicles on the roads of each of these states:
FEB 10 - OHIO COMMERCIAL ACTIVITY TAX (Quarterly Payment)
MARCH 31 - ARKANSAS MOTOR CARRIER REPORT
APRIL 15 - NEBRASKA CORPORATION INCOME TAX
APRIL 15 - NEW YORK FRANCHISE TAX
APRIL 15 - NEW JERSEY CORPORATION BUSINESS TAX
APRIL 15 - PENNSYLVANIA CORPORATE INCOME REPORT
APRIL 15 - VIRGINIA CORPORATION TAX RETURN
APRIL 15 - MICHIGAN BUSINESS TAX RETURN
MAY 10 - OHIO COMMERCIAL ACTIVITY TAX (Quarterly Payment)
AUG 10 - OHIO COMMERCIAL ACTIVITY TAX (Quarterly Payment)
NOV 10 - OHIO COMMERCIAL ACTIVITY TAX (Quarterly Payment)
** Please note that we will not automatically file these returns. We will file the returns that are mailed to us or the ones we are requested to file.