TBS has the knowledge and experience to help you navigate required state and federal regulations before you hit the road. We provide services to ensure that you pay no more in permitting and taxes than is necessary. Following are our most commonly requested services.
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 freight forwarder must register with the FMCSA and must list the name and address of an agent from each state.
The 2290 tax year runs from July 1 to June 30, and the tax due date is August 31. If you purchase your vehicle after August 31 then you must pay your tax within 60 days of purchase. A Federal Employer Identification Number (see following) is required -- NO exceptions.
Federal Employer Identification Number (EIN)
An Employer Identification Number (EIN), also known as a Federal Tax Identification Number, is a nine-digit number used by the IRS to identify taxpayers required to file various business tax returns. These include employers, sole proprietors, corporations, partnerships, non-profit organizations, trusts and estates, government agencies, and other business entities.
The International Fuel Tax Agreement (IFTA) 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 to 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:
- Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
- Has three or more axles regardless of weight, or
- Is used in combination, when the weight is such combination exceeds 26,000 pounds.
Additional Weight Distance Travel (WDT) Permits Required:
Only required for travel
- New Mexico
All motor carriers operating vehicles in New Mexico with a gross vehicle weight over 26,000 pounds are required to have a New Mexico weight distance tax account. When the account is opened, quarterly reports must be filed. This permit is required in addition to your IFTA license.
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, and once the account is must file opened quarterly reports.
Motor carriers are no longer required to display the KYU number on their trucks. Vehicles are verified through USDOT numbers. However, as it changes, you are required to update your truck inventory list. This permit is required in addition to your 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. Motor carriers are required to open a HUT account and register each vehicle that travels in New York. This permit is required in addition to your IFTA license.
Oregon Highway Use Tax is a mileage tax which is assessed against all carriers with a gross vehicle weight over 26,000 pounds. Motor carriers planning to travel through Oregon need an Oregon Weight Receipt and Tax Identifier receipt. Once you post a $2,000 bond per truck, you can open an account and then file required monthly reports. Oregon does not charge a fuel tax fee in addition to its mile tax.
Additional Permits Possibly Required
Many states require a separate Intrastate Authority if you pick-up and deliver a load within the borders of one state. Please contact us for what -- if any --authority you will need for this type or work. This is in addition to an MC #.
IRP – International Registration Plan
IRP, also called Apportioned Registration, registers fleets of vehicles that travel in two or more member jurisdictions. All states (except Alaska and Hawaii) and ten 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 use SCACs in their freight bill audit and payment systems.
UCR - Unified Carrier Registration
UCR is the new annual registration system for interstate motor carriers. Five categories of interstate transportation operations require UCR:
- Operations requiring a USDOT number for interstate transportation
- Operations requiring a MC or MX number from the FMCSA
- Interstate brokers
- Interstate leasing companies
- Interstate freight forwarders
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 which includes completing your IFTA, Kentucky, New Mexico, New York, and Oregon reports. We can also provide a breakdown of the fuel tax cost associated with each truck, so you can allocate the cost on a per-truck basis.