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What are fuel taxes?
Each state/province collects fuel taxes based on the miles travel in each state/province. The federal government mandated that all states/provinces belong to IFTA (International Fuel Tax Agreement) which allows your base state/province to collect the taxes due to each state/province and disperse them to other states/provinces based on your report. It is required that every "qualified" motor vehicle maintain records of this information using a trip report or similar form. A fuel tax return needs to be made every quarter, whether there was activity or not.
A trip report is a record of the activity of a qualified motor vehicle.
A trip report must include the following information: Trip reports need to be kept for four years for IFTA requirements, but if the same records are used to fulfill IRP requirements, they need to be kept for seven years.
What's a qualified motor vehicle? A qualified motor vehicle means a motor vehicle used, designed or maintained for transportation of persons or property and: Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 or 11, 797 kilograms; or Having 3 or more axles regardless of weight: or is used in combination, when such combination exceeds 26,000 pounds or 11,797 kilograms. This definition refers to fueltaxes only and is not applicable to U.S. DOT requirements. This does not include recreational vehicles.
Do I need an IFTA license/decal? Any person based in a member jurisdiction operating a qualified motor vehicle in two or more member jurisdictions is required to license.
Do I need to do log book audits? The U.S. DOT (Department of Transportation) states that the motor carrier is liable for violations whether the motor carrier knew of the violations or not, because the motor carrier should have known. The only way to know if violations exist is to do an audit. The motor carrier is liable for the actions of it's employees also.
Do I need Single State Registration(SSRS)? All motor carriers authorized to engage in interstate transportation of passengers or property are required to register with their base state. A copy of the RS3 receipt must be kept in all vehicles registered under SSRS. This registration is not to be confused with the registration of the motor vehicle under IRP (International Registration Program). SSRS is the registration of your authority and insurance with your base state; IRP is the motor vehicle registration of your truck(s).
Do I need Federal Motor Carrier Safety Administration (FMCSA) Authority? If you are:
Do I need intrastate authority? If you are a for hire motor carrier transporting passengers or property totally within a State's boundaries, never crossing the boundaries into another state/province for any reason, the answer is yes if that state/province requires intrastate authority. Each state/province has different regulations and requirements. Call us to determine what the requirements are.
Under what conditions would I NOT need operating authority? If you are: EXCEPTIONS: NOT EXEMPT- INTRASTATE A number of states/provinces do not require operating authority for transporting goods in intrastate commerce. Each state/province has its own regulations regarding intrastate authority. Call us or each individual state/province to determine what the requirements are for an Intrastate carrier.
Anyone who operates a commercial vehicle with a gross vehicle weight
over 10,001 lbs. is required to have a USDOT number.
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