Trucking compliance, state by state
Every state has its own mix of UCR, registration, fuel-tax (IFTA), apportioned plates (IRP) and permit rules. Pick yours for a complete breakdown and calendar.
Alabama-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for intrastate operation, register through the Alabama Department of Revenue and Public Service Commission. Alabama has no separate weight-distance or highway-use tax, so IFTA fuel reporting and standard apportioned registration cover most carriers.
Alaska-based carriers and any truck running heavy loads on Alaska highways must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT), but Alaska is unusual: it has no statewide weight-distance tax, no state sales or income tax, and is not road-connected to the lower 48, so most interstate work moves through Canada or by barge. Alaska is an IFTA and IRP member jurisdiction, and the biggest practical issues are oversize/overweight permits, seasonal road and frost-law restrictions, and the long-haul logistics of the Alaska Highway corridor.
Arizona-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle Arizona registration and permitting through ADOT's Motor Vehicle Division. Arizona has no separate weight-distance or highway-use mileage tax, so IFTA fuel reporting and standard apportioned registration cover most carriers, with port-of-entry checks at state ports handling enforcement.
Arkansas-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle apportioned registration, IFTA, and motor carrier permits through the Arkansas Department of Finance and Administration (DFA). Arkansas has no separate weight-distance or highway-use tax, so IFTA fuel reporting plus standard registrations cover most carriers running through or based in the state.
California-based motor carriers must keep UCR, IFTA, IRP, and the biennial MCS-150 current, file federal Form 2290 (HVUT) for trucks 55,000 lbs and over, and obtain a CA Motor Carrier Permit (MCP) plus a CA number from the DMV to operate intrastate. QuickTruckTax helps you understand, prepare, and validate these filings before you submit them to the IRS, FMCSA, or California agencies yourself.
Colorado-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for intrastate-only operation, register for state authority through the Colorado Public Utilities Commission (PUC). Colorado charges no separate weight-distance or highway-use tax, so IFTA fuel reporting and standard apportioned registration cover most carriers, though the state's Ports of Entry actively enforce credentials, weight, and safety.
Connecticut-based and out-of-state carriers running heavy trucks in Connecticut must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) AND register for Connecticut's own Highway Use Fee (HUF), a per-mile tax on heavy commercial trucks that took effect January 1, 2023. The Highway Use Fee is the single biggest thing that sets Connecticut apart from neighboring no-mileage-tax states.
Delaware-based motor carriers must keep their federal filings (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) current and base their apportioned (IRP) registration and IFTA license with the Delaware DMV Motor Fuel Tax / Motor Carrier Services. Delaware charges no separate weight-distance or highway-use mileage tax, but if your routes cross into New York, Kentucky, New Mexico, or Oregon you still owe those states' separate per-mile taxes.
Florida-based carriers must keep UCR current, file federal Form 2290 (HVUT) for trucks 55,000 lbs or more, renew MCS-150 biennially, and—if running interstate—hold IFTA and IRP credentials issued through Florida. Florida has no separate weight-distance or mileage tax, so the core obligations are the standard federal-plus-IFTA/IRP set, handled through the Florida Department of Highway Safety and Motor Vehicles (FLHSMV).
Georgia-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for intrastate operation, register through the Georgia Department of Revenue and Department of Public Safety. Georgia has no separate weight-distance or highway-use tax, so IFTA fuel reporting and standard apportioned registration cover most carriers.
Hawaii-based carriers file federal Form 2290 (HVUT) for trucks 55,000 lbs and over and keep their USDOT number and MCS-150 current, but because Hawaii is a group of islands with no land routes to other states, the interstate-travel programs (UCR, IFTA, IRP) generally do not apply to trucks that operate only within the islands. QuickTruckTax helps you understand, prepare, and validate these filings before you submit them to the IRS, FMCSA, or Hawaii state agencies yourself.
Idaho-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle apportioned registration, fuel permits, and oversize/overweight permits through the Idaho Transportation Department (ITD). Idaho does not levy a separate weight-distance or highway-use tax, so IFTA fuel reporting plus standard apportioned registration cover most carriers, but ITD ports of entry actively check credentials.
Illinois-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for in-state operation, register apportioned plates and IFTA through the Illinois Secretary of State's Commercial and Farm Truck Division and pay fuel taxes via the Illinois Department of Revenue. Illinois has no statewide weight-distance or highway-use tax, so standard IFTA fuel reporting and apportioned registration cover most carriers.
Indiana-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT), and for in-state intrastate operation they register through the Indiana Department of Revenue Motor Carrier Services. Indiana imposes no separate weight-distance or highway-use tax, so quarterly IFTA fuel reporting and standard registrations cover most carriers.
Iowa-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle apportioned registration and fuel licensing through the Iowa DOT Office of Vehicle & Motor Carrier Services. Iowa imposes no separate weight-distance or highway-use tax, so quarterly IFTA reporting and standard registrations cover most carriers.
Kansas-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle apportioned registration and fuel licensing through the Kansas Department of Revenue, while intrastate operating authority runs through the Kansas Corporation Commission (KCC). Kansas imposes no separate weight-distance or highway-use tax, so quarterly IFTA reporting plus standard registrations cover most carriers.
Kentucky-based and out-of-state carriers running heavy trucks on Kentucky highways must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) AND register for the Kentucky Weight Distance Tax (KYU), a per-mile weight-distance tax on vehicles with a combined gross weight of 60,000 lbs or more. The KYU number and its quarterly mileage return are the single biggest thing that sets Kentucky apart from states with no mileage tax.
Louisiana-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for in-state operation, meet Louisiana intrastate authority and registration rules through the Office of Motor Vehicles and the Department of Transportation and Development. Louisiana has no separate weight-distance or highway-use tax, so IFTA fuel reporting and standard registrations cover most carriers.
Maine-based and out-of-state carriers running heavy trucks in Maine must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle Maine's own state credentials through the Bureau of Motor Vehicles and Maine Revenue Services. Maine does not impose a weight-distance/mileage tax, but it does have distinctive overweight/oversize permitting and special fuel registration rules worth understanding before you run the state.
Maryland-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for intrastate-only operation, register with the Maryland MVA and Public Service Commission for state authority. Maryland has no separate weight-distance or highway-use tax, so IFTA fuel reporting and standard apportioned registration cover most carriers, but nearby New York (HUT), Kentucky (KYU), New Mexico, and Oregon add per-mile taxes if your lanes reach them.
Massachusetts-based and out-of-state carriers running heavy trucks in Massachusetts must keep the core federal and multistate filings current: USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT. Unlike Connecticut, New York, Kentucky, New Mexico, or Oregon, Massachusetts does not impose a separate weight-distance or per-mile highway use tax, so the main job is keeping your federal credentials, IFTA, IRP, and any oversize/overweight permits accurate.
Michigan-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for intrastate-only operation, register with the Michigan Department of Transportation/Michigan Public Service Commission as required. Michigan charges no separate weight-distance or highway-use tax, so IFTA fuel reporting plus apportioned IRP registration cover most carriers — but Michigan's heavy multi-axle weight limits and oversize/overweight permitting are a distinct part of doing business here.
Minnesota-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle apportioned registration and fuel licensing through Minnesota Driver and Vehicle Services (DVS). Minnesota imposes no separate weight-distance or highway-use tax, so quarterly IFTA reporting plus standard registrations cover most carriers.
Mississippi-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle apportioned registration, IFTA, and most permits through the Mississippi Department of Revenue (DOR). Mississippi has no separate weight-distance or highway-use tax, so IFTA fuel reporting and standard apportioned registration cover most carriers.
Missouri-based and out-of-state carriers running heavy trucks in Missouri must keep the core federal filings current: USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT, plus any Missouri intrastate authority and oversize/overweight permits. Missouri does NOT charge a weight-distance or mileage tax like New York, Kentucky, New Mexico, or Oregon, which keeps its compliance stack simpler than those states.
Montana-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle apportioned registration, the state Gross Vehicle Weight (GVW) fee, fuel and trip permits, and oversize/overweight permits through the Montana Department of Transportation (MDT) Motor Carrier Services Division. Montana has no general sales tax and no separate weight-distance or highway-use mileage tax, so IFTA fuel reporting plus apportioned registration and the GVW fee cover most carriers.
Nebraska-based carriers and any out-of-state truck running on Nebraska highways must keep the core filings current: USDOT/MCS-150, UCR, the federal Form 2290 HVUT, plus IFTA and IRP credentials based in Nebraska. Nebraska does NOT charge a weight-distance or mileage tax, so the compliance stack is lighter than in New York, Kentucky, New Mexico, or Oregon, but trip and fuel permits still apply if you cross the state without IFTA/IRP credentials.
Nevada-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle Nevada registration and permitting through the Nevada DMV Motor Carrier Division. Nevada does NOT charge a separate weight-distance or highway-use mileage tax, so IFTA fuel reporting plus standard apportioned registration cover most carriers, with the state's port-of-entry inspection stations handling enforcement on major routes.
New Hampshire-based and out-of-state carriers running heavy trucks in New Hampshire must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle New Hampshire's own credentials through the Division of Motor Vehicles. New Hampshire does not impose a weight-distance/mileage tax, but its oversize/overweight permitting, road toll (fuel) rules, and seasonal posted-road limits are worth understanding before you run the state.
New Jersey-based motor carriers must keep federal filings (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) current and register apportioned trucks and IFTA through the NJ Motor Vehicle Commission (MVC) as their base jurisdiction. New Jersey itself charges no separate weight-distance or highway-use tax, but if you run into neighboring New York you still owe NY HUT, so most NJ fleets crossing into NY need that extra return.
New Mexico-based and out-of-state carriers running heavy trucks on New Mexico highways must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) AND deal with New Mexico's own Weight Distance Tax (WDT), a per-mile weight-distance tax that requires a NM weight distance tax permit and a quarterly mileage return. The Weight Distance Tax plus New Mexico's port-of-entry system are what set the state apart from no-mileage-tax states like Texas or Arizona.
New York-based and any out-of-state carrier running heavy trucks on New York highways must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) AND register for New York's own Highway Use Tax (NY HUT), a weight-distance tax that requires a HUT certificate, decal, and a per-mile return filed with the NY Department of Taxation and Finance. The HUT is the single biggest thing that sets New York apart from states like Texas or Florida.
North Carolina motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for intrastate operation, obtain intrastate authority and register apportioned or in-state plates through the NC Division of Motor Vehicles. North Carolina has no statewide weight-distance or highway-use tax, so IFTA fuel reporting and standard registrations cover most carriers.
North Dakota-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle apportioned registration, fuel licensing, and oversize/overweight permits through the North Dakota Department of Transportation (NDDOT) Motor Carrier Section. North Dakota imposes no separate weight-distance or highway-use tax, so quarterly IFTA reporting plus standard registrations cover most carriers.
Ohio-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for intrastate-only operation, register with the Public Utilities Commission of Ohio (PUCO) for state authority. Ohio itself charges no weight-distance or highway-use tax, so IFTA fuel reporting and standard apportioned registration cover most carriers.
Oklahoma-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle apportioned registration and fuel licensing through the Oklahoma Tax Commission and Service Oklahoma, while intrastate operating authority runs through the Oklahoma Corporation Commission (OCC). Oklahoma imposes no separate weight-distance or highway-use tax, so quarterly IFTA reporting plus standard registrations cover most carriers.
Oregon-based and out-of-state carriers running heavy trucks in Oregon must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) AND deal with Oregon's signature program: the Weight-Mile Tax, a per-mile tax administered by the Oregon Department of Transportation that replaces fuel tax on heavy vehicles. Because Oregon does not charge a diesel fuel tax to weight-mile carriers, Oregon is the single biggest exception in the country to how truck taxes usually work.
Pennsylvania-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for intrastate-only operation, register with PennDOT for state authority. Pennsylvania has no separate weight-distance or highway-use tax, so IFTA fuel reporting and standard apportioned registration cover most carriers, but neighboring New York (HUT) and nearby Kentucky add per-mile taxes if you run there.
Rhode Island-based and out-of-state carriers running heavy trucks in Rhode Island must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT). Rhode Island does NOT levy a weight-distance or per-mile highway use tax like New York, Kentucky, New Mexico, or Oregon, so the bulk of your obligations are the standard federal programs plus RI registration, oversize/overweight permits, and any intrastate authority.
South Carolina motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and register apportioned or in-state plates through the SC Department of Motor Vehicles, with fuel tax handled by the SC Department of Revenue. South Carolina has no statewide weight-distance or highway-use mileage tax, so IFTA fuel reporting and standard registrations cover most carriers.
South Dakota-based carriers and any out-of-state truck running on South Dakota highways must keep the core filings current: USDOT/MCS-150, UCR, the federal Form 2290 HVUT, plus IFTA and IRP credentials based in South Dakota. South Dakota does NOT charge a weight-distance or mileage tax, so the compliance stack is lighter than in New York, Kentucky, New Mexico, or Oregon, but trip and fuel permits still apply if you cross the state without IFTA/IRP credentials.
Tennessee-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and register apportioned plates and IFTA through the Tennessee Department of Revenue. Tennessee has no separate weight-distance or highway-use tax, so IFTA fuel reporting plus standard registrations cover most carriers running through or based in the state.
Texas-based motor carriers must keep federal filings (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) current and, for in-state intrastate operation, register with the Texas DMV Motor Carrier Division for TxDMV authority. Texas has no statewide weight-distance or highway-use tax, so IFTA fuel reporting and standard registrations cover most carriers.
Utah-based and out-of-state carriers running heavy trucks in Utah must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and meet Utah's state credential rules, which are administered partly by the Utah State Tax Commission (IFTA and IRP) and partly by the Utah DMV Motor Carrier Services and the Department of Transportation. Utah does not charge a separate weight-distance mileage tax, so the Utah stack is lighter than mileage-tax states like New Mexico or Oregon, but its port-of-entry enforcement and special-fuel rules still matter.
Vermont-based and out-of-state carriers running heavy trucks in Vermont must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle Vermont's own credentials through the Department of Motor Vehicles. Vermont does not impose a separate weight-distance or mileage tax, but its oversize/overweight permitting, fuel/trip permits, and spring posted-road weight limits are worth understanding before you run the state.
Virginia-based and out-of-state carriers running heavy trucks in Virginia must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle Virginia DMV credentials through the Virginia DMV Motor Carrier Services office. Virginia does not charge a separate weight-distance or mileage tax, so the compliance stack is lighter than in states like Kentucky, New York, New Mexico, or Oregon, but you still need accurate apportioned registration, fuel tax reporting, trip and overweight permits, and any required Virginia intrastate operating authority.
Washington-based and out-of-state carriers running heavy trucks in Washington must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle Washington-specific items through the Department of Licensing (DOL) and the Washington State Patrol. Washington does NOT have a weight-distance or mileage tax like Oregon, New York, Kentucky, or New Mexico, so your fuel taxes flow through ordinary IFTA, but the state does have its own intrastate authority, fuel/trip permits, and Combined Licensing/oversize-overweight permitting to manage.
West Virginia-based and out-of-state carriers running heavy trucks in the Mountain State must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and, for purely in-state for-hire work, obtain intrastate operating authority from the West Virginia Public Service Commission. West Virginia does not have a separate weight-distance or mileage tax, so the compliance stack is lighter than mileage-tax states like Kentucky or New York, but its mountainous terrain makes oversize/overweight permitting especially important.
Wisconsin-based motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and handle apportioned registration, fuel licensing, and oversize/overweight permits through the Wisconsin Department of Transportation (WisDOT). Wisconsin imposes no separate weight-distance or highway-use tax, so quarterly IFTA reporting plus standard registrations and any oversize permits cover most carriers.
Wyoming-based and out-of-state carriers running heavy trucks in Wyoming must keep the core federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT). Good news for owner-operators: Wyoming does NOT have a separate weight-distance or mileage tax like New Mexico, Kentucky, New York, or Oregon, so the compliance stack is mostly the standard federal programs plus Wyoming registration, fuel/trip permits, and its ports of entry.