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Licensing & Permitting

TBS has the knowledge and experience to help you navigate the numerous state and federal regulations required before you can hit the road. We provide top quality services, designed to ensure that you pay no more in permitting and taxes than is absolutely necessary for compliance. Your bottom-line is our main concern. Below are our most commonly requested services. However, if you need it done; more than likely we can help. Just call and ask.

BOC-3 Form/Process Agents
A process agent is a representative upon whom court papers may be served in any proceeding brought against a motor carrier, broker, or freight forwarder. Every motor carrier, or forwarder registered with the Federal Highway Administration must list the name and address of an agent from each state. Brokers are required to list process agents in each state in which they have an office and in which they write contracts.
Form 2290
The 2290 tax year runs from July 1 to June 30 and the due date to pay the tax is August 31. If you purchase your vehicle after August 31 then you must pay your tax by the last day of the month following the month you put your truck on the road. Also, you must have a EIN to file the 2290, you may not use your social security number.
Federal Employer Identification Number (EIN)
An Employer Identification Number (EIN), also known as a Federal Tax Identification Number, is a nine-digit number that the IRS assigns to business entities. The IRS uses this number to identify taxpayers that are required to file various business tax returns. EINs are used by employers, sole proprietors, corporations, partnerships, non-profit organizations, trusts and estates, government agencies, certain individuals and other business entities.
IFTA
The International Fuel Tax Agreement is an agreement between forty-eight states and ten Canadian provinces requiring interstate motor carriers to report how much fuel they use within the boundaries of a state, and pay fuel taxes based upon those reports. The fuel tax enables jurisdictions to levy taxes on motor carriers who travel on their roads, not just on motor carriers who purchase fuel within the state. Quarterly IFTA reports must be filed in your base jurisdiction.

A motor carrier is required to have an IFTA license if the motor vehicle is used, designed, or maintained for transportation of persons or property and;

  1. Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
  2. Have three or more axles regardless of weight, or
  3. Is used in combination, when the weight is such combination exceeds 26,000 pounds registered gross vehicle weight.

 

New Mexico
All motor carriers operating vehicles in New Mexico with a gross vehicle weight over 26,000 pounds need a New Mexico weight distance tax account. When the account is opened quarterly reports must be filed. This is in addition to an IFTA license.
Kentucky
All motor carriers operating in Kentucky with a combined weight of 60,000 pounds or more are subject to weight distance tax. Such carriers are required to open a KYU account. Once the account is opened quarterly reports must be filed.

The motor carrier is no longer required to display the KYU number on their truck. Vehicles are verified through your USDOT number. However, you are required to update your inventory list of trucks with Kentucky as it changes. This is in addition to an IFTA license.

New York
New York Highway Use Tax (HUT) is a weight distance tax imposed on all carriers operating in motor vehicles in excess of 18,000 pounds on New York highways. You are required to open a HUT account and register each vehicle that travels in New York. This is in addition to an IFTA license.
Oregon
Oregon Highway Use Tax is a mileage tax which is assessed against all carriers with a gross vehicle weight over 26,000 pounds. You need an Oregon Weight Receipt and Tax Identifier receipt if you plan to travel through Oregon. Once you have the account you will have to file monthly reports. Oregon will also require a bond be filed to open the account. Oregon does not charge a fuel tax fee in addition to their mile tax.
Intrastate Authorities
Many states require a separate authority if you pick-up and deliver a load within the borders of one state. The type of authority you will need is Intrastate Authority. If you are doing this type of work please contact us, so that we can tell you what, if any authority you will need for this type or work.
IRP – International Registration Plan
IRP, also called Apportioned Registration, is a method of registering fleets of vehicles that travel in two or more member jurisdictions. All states (except Alaska and Hawaii) and 10 Canadian provinces are members of the plan.

Motor carriers that qualify for IRP must register fleets of vehicles in their home or “base” jurisdiction. A fleet, for IRP purposes, is comprised of one or more vehicles that pay registration fees in multiple states. The base jurisdiction collects the appropriate registration fees and distributes them to the other jurisdictions in which the carrier requested IRP registration. IRP registration fees are determined by the type of operation requested (private, for-hire, or rental) and by the:

  • Percentage of miles traveled in each member jurisdiction
  • Registered gross weight of each vehicle

IRP distributes the registration revenue among the member jurisdictions. Each member jurisdiction receives its proportional share of registration fees for each vehicle registered under the IRP fleet. Cost varies by state.

Standard Carrier Alpha Codes (SCAC)
SCACs are required when doing business with all U.S. Government agencies and with many commercial shippers including, but not limited to, those in the automobile, petroleum, forest products, and chemical industries as well as suppliers to retail businesses and carriers engaged in railroad piggyback trailer and ocean container drayage. Carriers who use the Uniform Intermodal Interchange Agreement (UIIA) are required to maintain a valid SCAC. The petroleum industry uses SCACs in their integrated software programs that expedite the movement of bills of lading, pipeline tickets, product transfer orders, and inventory data. Many commercial shippers and receivers utilize SCACs in their freight bill audit and payment systems.
UCR - Unified Carrier Registration
UCR is the new annual registration system for interstate motor carriers. There are basically five (5) categories of interstate transportation operations that require UCR:
  1. Operations requiring a USDOT number for interstate transportation
  2. Operations requiring a MC or MX number from the FMCSA
  3. Interstate brokers
  4. Interstate leasing companies
  5. Interstate freight forwarders

UCR replaces the Single State Registration system (SSRS) along with the Interstate Exempt registrations, D-1 cab cards or bingo stamps and Interstate Private Carrier registration required by some states.

USDOT Number
Companies that operate commercial vehicles transporting passengers or hauling cargo in interstate commerce must be registered with the FMCSA and must have a USDOT Number. Also, commercial intrastate hazardous materials carriers who haul quantities requiring a safety permit must register for a USDOT Number. The USDOT Number serves as a unique identifier when collecting and monitoring a company’s safety information acquired during audits, compliance reviews, crash investigations, and inspections.
Quarterly Fuel Tax Reporting
TBS offers quarterly fuel tax reporting for our clients. This includes the completion of your IFTA, Kentucky, New Mexico, New York, and Oregon reports. We will also be happy to provide you with breakdown of the fuel tax cost associated with each truck, so that you can allocate the cost on a per truck basis.