The Tangled Web of Managing Trucking Licenses, Permits, and Tax Accounts

A critical pillar to the success of a company operating commercial trucks is Asset Management. Managing your rolling stock equipment effectively has implications in regulatory compliance, managing risk and controlling costs.

Effective asset management programs include tracking detailed equipment data used for proper registration, obtaining permits, calculating tax fees, ownership changes, and DOT safety violation measurement.

Below is a breakdown of from individual states or for special hauls: when they need to be renewed, how much they cost, and who they apply to.

Unified Carrier Registration (UCR):

Who: All interstate carrier, private carrier, freight forwarders, brokers, and leasing companies
When: Renews every January 1^st
How Much: Fees are based on the number of units crossing state lines

International Registration Plan (IRP):

Who: Commercial motor vehicle intended for use in multiple member jurisdictions applies to vehicles that have GVW more than 26,000 lbs, has three or more axels regardless of weight, and is used in combination when the GVW exceeds 26,000 lbs.
When: Renewed annually at year end or staggered schedule depending on jurisdiction
How Much: Fees vary depending on the weight of the vehicle and the jurisdiction in which vehicle or fleet operates

International Fuel Tax Agreement (IFTA):

Who: Commercial motor vehicle intended for use in multiple member jurisdictions applies to vehicles that have GVW more than 26,000 lbs, has three or more axels regardless of weight, and is used in combination when the GVW exceeds 26,000 lbs.
When: Obtained at the same time as annual vehicle registration and renews every January 1^st. Requires quarterly tax filings even if zero miles have been driven
How Much: Each state determines the price for its annual IFTA license and decals. The quarterly tax owed or is due in a refund depends upon the fuel tax rate in state where the fuel was purchased compared to the tax rates in the states where the fuel was used

New Mexico Tax Account:

Who: Any vehicle 26,000 lbs GVW or greater operating in New Mexico
When: Renews every January 1^st, quarterly filings required even with zero miles
How Much: $10.00 per truck at the time of registration. Quarterly taxes depends on the weight of the vehicle and miles traveled on New Mexico roads

New York Tax Account:

Who: Any vehicle in excess of 18,000 lbs GVW operating in New York
When: Renews, in time increments that New York identifies as a series, typically in three year times. These schedules are determined by the weight of vehicles and miles traveled in New York
How Much: $19.00 for the initial permit per truck. $1.50 for renewals per truck. Quarterly taxes depends on the weight of vehicles and miles traveled in New York

Oregon Tax Account:

Who: Commercial motor vehicles exceeding 26,000 lbs combined GVW operating in Oregon
When: Oregon tax account must be opened prior to operating in Oregon. Carriers must file Oregon weight mileage taxes monthly or may apply to the state to file quarterly. Monthly or quarterly files are required even with zero miles. Oregon tax accounts must be renewed by January 1^st.
How Much: $8.50 for each out of state truck registered to operate within Oregon. For Oregon based trucks, the fee is included in the registration fee. The monthly tax owed depends upon the weight of the truck and miles traveled in Oregon.

Standard Carrier Alpha Code (SCAC):

Who: Any carrier who crosses an international border between the U.S., Canada, and Mexico. Any carrier transporting goods on behalf of the Federal government or military. Carriers who haul specific types of freight.
When: Carriers must obtain a SCAC prior to crossing an international border or shipping freight for the Federal government. SCAC(s) must be renewed annually.
How Much: $87.00 for payment via check through mail or $76.00 online

Heavy Vehicle Use Tax (HVUT):

Who: Any vehicle exceeding 55,000 lbs GVW that operates on public roadways
When: This tax filing must be made and paid to the IRS within the first 60 days of registering a new truck with the state and must be renewed annually. For renewals, tax filings and payments are due August 31^steach year
How Much: For vehicles between 55,000 to 75,000 lbs GVW, the annual tax is $100.00 per truck per year, plus an additional $22.00 for every 1,000 lbs over 55,000 lbs GVW. For vehicles over 75,000 lbs GVW, there is an annual tax of $550 per truck

Whether an Owner Operator or a large, multi-terminal fleet, the experts at Glostone can insure your equipment is and stays road legal. For new vehicle and renewal registrations, we can establish a new registration account, obtain plates/tags and renew existing registrations, often within 24 hours.

Glostone’s Asset Management maintains and manages your entire equipment list. We can add, delete, perform title work and transfer fees as trucks and trailers come and go. We provide a complete permit book for every new truck added. Company or truck specific licenses or permits can be automatically obtained and renewed including: