State of Vermont
Agency of Transportation
Department of Motor Vehicles
120 State Street
Montpelier, Vermont 05603-0001
www.dmv.state.vt.us
802.828.2071 IRP
802.828.2070 IFTA
TABLE OF CONTENTS
INTRODUCTION 2
WHO SHOULD OBTAIN APPORTIONED REGISTRATION 7
IRP EXEMPTIONS 7
ESTABLISHED PLACE OF BUSINESS 8
OWNER OPERATOR / LESSEE MOTOR CARRIER 9
HOUSEHOLD GOODS CARRIER / BUSES / RENTAL VEHICLES 10
GENERAL INFORMATION ON APPLICATIONS 13
VERMONT PURCHASE & USE TAX / TITLE REQUIREMENTS 15
ADDING JURISDICTIONS 16
ADDING AND DELETING VEHICLES 16
GUIDELINE FOR APPLYING FOR APPORTIONED REGISTRATION IN VERMONT 18
RENEWAL APPLICATIONS 19
INSTRUCTIONS FOR COMPLETING ORIGINAL APPLICATION A/E 21
INSTRUCTIONS FOR COMPLETING ORIGINAL DISTANCE SCHEDULE B 25
INSTRUCTIONS FOR COMPLETING SUPPLEMENTAL APPLICATION C/E 28
INSTRUCTIONS FOR COMPLETING SCHEDULE F – ADD A JURISDICTION 32
INSTRUCTIONS FOR COMPLETING SCHEDULE G – ESTIMATED DISTANCE 36
TRIP PERMITS AND TEMPORARY AUTHORITY 40
REPLACEMENT CREDENTIALS / LOST OR DESTROYED CREDENTIALS 43
AUDITS AND RECORD REQUIREMENTS 48
DEFINITIONS 51
ESTIMATED DISTANCE CHART 57
INTERNATIONAL FUEL TAX AGREEMENT 61
IFTA LICENSING REQUIREMENTS 63
IFTA TAX REPORTING 67
RECORD RETENTION AND MAINTENANCE 69
REFUNDS AND CREDITS 70
HOW VERMONT TAXES DIESEL FUEL 71
VERMONT DIESEL FUEL REFUNDS 72
AUDITS AND RECORD REQUIREMENTS 75
JURISDICTIONAL LISTING 76
Page 1
TA-VP-181 INTERNET 10/06 MTC
VERMONT APPORTIONED REGISTRATION PLAN (IRP) &
INTERNATIONAL FUEL TAX AGREEMENT (IFTA) INTRODUCTION
The International Registration Plan (IRP) is a registration reciprocity agreement between all jurisdictions
(except Alaska & Hawaii) of the United States and several Canadian provinces for payment of license fees
for highway transport vehicles. The fee is based on fleet distance operated in member jurisdictions.
The unique feature of this plan is that even though license fees are paid to member jurisdictions in which
fleet vehicles are operated, only one state issues the plates and cab card for each fleet vehicle when registered
under the plan. A fleet vehicle is an apportionable vehicle and this vehicle, so far as registration is
concerned, may be operated both interstate and intrastate.
The International Fuel Tax Agreement (IFTA) is an agreement among jurisdictions of the uniform collection
and distribution of fuel tax revenues. Jurisdictions continue to set their own tax rates according to local and
state highway construction and maintenance needs, and are only required to notify other base jurisdictions of
the proper tax rates to collect.
For truckers the universal adoption of IFTA by all jurisdictions will mean savings of hundreds of millions of
dollars in complying with different fuel tax reporting requirements. The motor carrier will only need to deal
with a single jurisdiction for fuel use tax licensing and reporting.
The purpose of this manual is to present general information about the IRP & IFTA and your responsibilities
as a participant in these programs. This manual does not replace the law, regulations, or administrative
documents under which the IRP & IFTA programs are administered, nor does it constitute a legal
interpretation of the Intermodal Surface Transportation Efficiency Act of 1991 or any other legislation or
state or federal law.
Vermont’s Motor Carrier One-Stop Shop
Vermont’s Motor Carrier One-Stop Shop is located at 120 State Street, Montpelier, Vermont.
Employees can assist you with:
All applications and tax forms needed
All required decals, permits, and credentials
Information on the status of your tax accounts
Oversize/Overweight Permits
IRS Form 2290 – Federal Heavy Vehicle Use Tax
MCS-150 Applications & Updates (DOT #’s)
You can access the Motor Carrier One-Stop Shop in person, or:
Phone: IRP...................... (802) 828-2071 Oversize...................... (802) 828-2064
℡ IFTA …………... (802) 828-2070
---------------------------------------------------------------------------------------------------------
Fax: IRP/IFTA ……… (802) 828-3577 Oversize...................... (802) 828-5418
Websites: VT Department of Motor Vehicles…………www.dmv.state.vt.us
IRP, Inc. …………………………………… www.irponline.org
IFTA, Inc……………………………………www.iftach.org
Page 2
HISTORY OF THE INTERNATIONAL
REGISTRATION PLAN
A registration reciprocity agreement, which would be fair to the motor transportation industry and be
acceptable to all jurisdictions, has been an objective of the American Association of Motor Vehicle
Administrators (AAMVA).
In 1958, an AAMVA Sub-committee was formed to develop a plan that would incorporate all theories of
reciprocity, and attract all jurisdictions of the United States and Canada into one uniform agreement. The
Sub-committee which was made up of motor vehicle administrators and transportation industry
representatives set out to draft a suitable agreement.
Two programs already in existence were studied – the Uniform proration and Reciprocity Agreement and
Multi-State Reciprocity Agreement. Both contained some good ideas, but both been found lacking by some
jurisdictions, and neither one had provided a means of bringing all the jurisdictions together under a single
plan. Portions of both agreements were used by the subcommittee as a foundation for designing the new
plan. The Uniform Proration and Reciprocity Agreement contained proration provisions that were simplified
and included in the Sub-committee report. Portions of the Multi-State Reciprocity Agreement – particularly
the “one plate per vehicle” and the license fee distribution concepts were also included.
The report by the Sub-committee was examined at the 1971 AAMBA Vehicle Reciprocity Workshop and
was referred back to the Sub-committee for further development. The draft agreement, “Standard Reciprocal
Agreement Governing the Operation of Vehicles Between Jurisdictions”, was considered as the AAMVA
went on record as endorsing the concept of proportional distribution of registration fees of inter jurisdiction
vehicles.
An Ad Hoc Committee for National Proportional Registration was formed at the 1972 conference, and was
assigned the task of developing the proposed plan into an agreement acceptable to both industry and the
licensing jurisdictions. The Committee was made up of motor vehicle administrators from AAMVA’s four
regions.
Four meetings of the Ad Hoc Committee were held over the next year. Some areas of the plan were re-
worked or expanded, and the plan gained favor among jurisdictions studying the feasibility of the agreement.
A “Pilot Agreement” was made between the states of Kentucky, Missouri, and Tennessee to put into effect a
prototype of the agreement based on the work of the Ad Hoc Committee. With little difficulty, the states
initiated the “Pilot Agreement” beginning with the 1973 registration year.
Page 3
PRISM
PERFORMANCE REGISTRATION INFORMATION SYSTEMS AND MANAGEMENT
PRISM OVERVIEW:
PRISM is a federal/state partnership to identify motor carriers with deficient safety records, and to tie a
carrier’s safety fitness to the ability to register trucks. PRISM links the Federal Motor Carrier Safety
Administration’s (FMCSA) motor carrier safety information with the state’s motor vehicle registration
process to achieve two purposes:
1. To determine the motor carrier’s safety fitness prior to issuing a registration plate.
2. To cause the unsafe carrier to improve its safety performance through an improvement process and,
where necessary, the application of registration sanctions.
The PRISM program includes two major processes: The commercial vehicle registration process (IRP
registration), and enforcement. These programs work in tandem to identify motor carriers and to hold them
responsible for the safety of their operations. The performance of unsafe motor carriers is improved through
a comprehensive system of identification, education, awareness safety monitoring, and treatment.
Commercial Vehicle Registration Process
The IRP registration process provides the framework for PRISM. The registration process serves two
basic functions: First, it establishes a system for identifying the carrier responsible for the safe operation of
trucks. Second, the use of registration denial and suspension provides a powerful incentive for unsafe
carriers to improve their safety performance.
The USDOT number is used to identify both the motor carrier responsible for safety and the individual
vehicle registrant (if different). The carrier’s safety fitness is checked prior to issuing vehicle registrations.
Unfit carriers may be denied the ability to register their vehicles.
Carriers, registrants, and owner-operators are given information on safety performance. Concerned
personnel can take steps to improve carrier safety. If an owner-operator or a registrant leases to an unsafe
motor carrier, the owner-operator or registrant is notified of the carrier’s MCSIP status.
Enforcement
Enforcement is the process by which carrier safety is systematically tracked and improved. The process is
designed to improve the safety performance of carriers with demonstrated poor safety performance through
accelerated identification, performance monitoring, and treatment. When a carrier is identified as needing
improvement in safety practices, the carrier enters the Motor Carrier Safety Improvement Process (MCSIP).
Under MCSIP, carriers with potential safety problems are identified and prioritized for on –site reviews
using the Motor Carrier Safety Status (SAFESTAT) program. SAFESTAT makes maximum use of crash,
driver, vehicle and safety management data to develop an overall indicator of carrier fitness that is used to
prioritize carriers for possible on-site reviews.
Page 4
PRISM BENEFITS
PRISM has demonstrated the following benefits: PRISM improves carrier safety by identifying the party
responsible for the safe operation of commercial motor vehicles. Safety events such as inspections, crashes,
and violations involving a PRISM vehicle can be tied back to the responsible motor carrier.
The principal means of identifying a potentially poor performing carrier is through the accumulation of
carrier, vehicle, and driver-specific events that are linked to the USDOT number. Carriers are identified,
treated and released from a safety improvement program based on demonstrated highway performance after
the safety treatment has been applied.
A motor carrier’s performance is evaluated using all available data including roadside inspections,
compliance reviews, crashes, and enforcement history. This safety information is updated continuously.
Data Quality Improvement
PRISM is a data-driven process. Increasing the quality and accuracy of available data improves the accuracy
and efficiency and effectiveness of the program. The USDOT number will be used at the vehicle, registrant,
and carrier level to track safety events. Warning letters provide effective feed back to carriers. Carriers will
have the opportunity to dispute and correct their safety-related information.
Summary
PRISM is a federal/state partnership designed to improve highway safety by identifying motor carriers with
unsatisfactory safety ratings. It is data-driven program. Only those few carriers determined to by unsafe will
be affected by PRISM. PRISM will be administered as a part of the International Registration Program.
Page 5
VERMONT APPORTIONED REGISTRATION
SUMMARY
Vermont became a member of the International Registration Plan (IRP) effective with the 1988 registration year.
The IRP is a program for apportioned registration, based on mileage for commercial vehicles engaged in
interstate operations. This is applicable for Vermont based carriers going into jurisdictions that are members of
the International Registration Plan as well as for carriers based in these jurisdictions who operate in Vermont.
IRP MEMBER JURSIDICTIONS (listed by date approved)
Kentucky April 1, 1974 Wisconsin January 1, 1978 Georgia January 1, 1991
Alberta January 1, 1975 Iowa January 1, 1978 Ohio June 1, 1991
Arkansas July 1, 1976 Alabama October 1, 1980 Maine July 1, 1993
Colorado January 1, 1975 Arizona May 9, 1980 Massachusetts January 1, 1994
Idaho January 1, 1976 North Dakota January 1, 1981 Saskatchewan October 1, 1993
Illinois January 1, 1977 Kansas January 1, 1981 Delaware January 1, 1995
Louisiana April 1, 1976 Pennsylvania June 1, 1983 British Columbia January 1, 1996
Minnesota January 1, 1975 Michigan March 1, 1985 Rhode Island September 1, 1996
Mississippi November 1, 1975 Florida December 1, 1986 New Jersey April 1, 1996
Missouri January 1, 1974 Connecticut May 1, 1985 District of Columbia April 1, 1997
Montana January 1, 1976 California January 1, 1985 New Brunswick April 1, 2001
Nebraska January 1, 1975 West Virginia July 1, 1986 Quebec April 1, 2001
North Carolina January 1, 1977 South Carolina January 1, 1986 Ontario April 1, 2001
Oklahoma January 1, 1978 Indiana March 1, 1987 Manitoba March 1, 2001
Oregon January 1, 1975 Vermont May 1, 1988 Prince Edward Island April 1, 2001
South Dakota January 1, 1975 Maryland May 1, 1988 Newfoundland & Labrador April 1, 2001
Tennessee March 1, 1974 Washington January 1, 1988 Nova Scotia April 1, 2001
Texas April 1, 1974 New York March 1, 1989
Utah January 1, 1975 New Hampshire May 1, 1989
Virginia March 1, 1975 New Mexico January 1, 1990
Wyoming January 1, 1976 Nevada January 1, 1992
It is the purpose of this program to promote and encourage the fullest possible use of the highway system by
authorizing the proportional registration of fleets of vehicles and the recognition of vehicles proportionally
registered in other jurisdictions, thus contributing to the economic and social development and growth of the
jurisdiction.
Under the program the interstate carrier is required to file an application with the jurisdiction in which the carrier
is based. The base jurisdiction issues a base “apportioned” license plate and cab card. The base plate and cab
card are the only registration credentials required to qualify the carrier to operate interstate for intrastate in
member jurisdictions. The cab card will list those jurisdictions to which the operator has paid apportioned
registration fees. The base jurisdiction collects the registration fees (“apportioned fees”) for each jurisdiction at
one time and divides them among the other jurisdictions according to distance traveled in each state.
Apportioned Registration Does Not:
• Waive, or exempt a truck operator from, obtaining authority from any State/Province in which the
apportioned vehicle travels (either inter or intra); or
• Waive, or replace the requirements of the International Fuel Tax Agreement (IFTA); or
• Waive, or exempt the payment or reporting of other taxes (income tax, sales tax, etc.); or
• Allow registrants to exceed the maximum length, width, height or axle limitations; or
• Allow registrants to violate “bridge laws”, or
• Waive, or exempt the payment or reporting of, the Federal Heavy Vehicle Use Tax (Form 2290)
Page 6
WHO SHOULD OBTAIN APPORTIONED REGISTRATIONS and EXEMPTIONS:
You must register your fleet apportionally if the fleet travels in Vermont and any other IRP jurisdictions and:
Is used for the transportation of persons for hire or is designed, used, or maintained primarily for the
transportation of property, and
Is a power unit having two axles and a gross weight or registered weight in excess of 26,000 pounds;
or
Is a power unit having three or more axles regardless of weight and/or is used in combination when
the weight of such combination exceeds 26,000 pounds gross vehicle weight.
Is a commercial vehicle operating intrastate in 2 or more jurisdictions regardless of weight.
Vehicles, or combination thereof, having a gross vehicle weight of 26,000 pounds or less and two axle
vehicles may be apportion registered at the option of the registrant.
26,000 pounds = 11,793.401 Kilograms
In Vermont the only fleet vehicles that must obtain apportioned registrations, are the power units and
that is generally true of other jurisdictions.
EXEMPTIONS:
The following vehicles are exempt from the apportioned registration program:
1. Government owned vehicles.
2. City pick up and delivery vehicles.
3. Buses used in transportation of chartered parties.
4. Recreational vehicles (defined as a vehicle used for personal pleasure or travel by an individual or
family).
5. Vehicles operating with a restricted plate** that has time (less than a year registration), geographic
area, mileage or commodity restrictions.
** In Vermont, vehicles operating with a restricted plate are exempt from the IRP requirements. Further
definition of a Restricted Plate is one that has time (less than a registration year), geographic area, mileage or
commodity restriction (example - Farm Plate/Dealer Plate). Plates considered restricted in Vermont may not
be recognized as so in other jurisdictions. If leaving the State of Vermont or purchasing a vehicle outside of
Vermont for delivery to Vermont, and displaying a dealer plate, you must contact each state in which you
anticipate travel in order to determine if they honor Vermont's dealer plate. Numerous jurisdictions do not
honor dealer plates if the vehicle is hauling a load.
Page 7
ESTABLISHED PLACE OF BUSINESS
Registrants must have an "Established Place of Business" in Vermont, which means a physical structure that
is owned, leased or rented by the fleet registrant. Business location will be verified by providing the
following:
• Copy of most recent Phone Bill
• Copy of most recent Electric Bill
• Copy of most recent Rental Receipt/Lease Agreement
• Copy of most recent State Tax Return
The physical structure shall be designated by a street number or road location. A post office box is not
sufficient to satisfy this requirement. This physical structure must be open during normal business hours and
have located within it:
• A telephone(s) publicly listed in the name of the fleet registrant.
• A person(s) in the permanent employment of the registrant conducting the fleet registrant's
trucking related business.
• The operational records of the fleet and the maintenance of such records (unless such records can
be made available in accordance with provisions of Section 1602).
The trucking-related business within the base jurisdiction must constitute more than just credentialing,
distance and fuel reporting, and/or answering a telephone. Employees in the permanent employment of the
registrant, not contractual labor, must be performing the trucking-related duties. A jurisdiction may require
whatever information the jurisdiction deems pertinent to show that the registrant has an established place of
business within the jurisdiction and that all proper fees and taxes are paid.
REGISTRANT FROM NON-MEMBER JURISDICTION
Carriers based in any jurisdiction that is not a member of the IRP, and who have been registering vehicles in
any jurisdiction under the basing point, allocation or proration, may declare the member jurisdiction where
the most distance have been operated as a base jurisdiction for purposes of this agreement until such time as
the registrant’s base jurisdiction becomes a member of this agreement.
LICENSE PLATES:
The concept of one license plate and one cab card means, that only one legal registration will be required.
The state of Vermont like several other IRP jurisdictions will actually be issuing two license plates each
bearing the same registration number. They are to be attached to the front and back of Vermont base
registered power units.
Enforcement personnel in all jurisdictions will be aware that both plates are required for a vehicle to be
legally registered.
Page 8
SAMPLE FEE APPORTIONMENT
To give a very simplified example of how registration fees are apportioned, we’ll take a tractor/trailer
(Vermont based for hire operator), which operates in Vermont, Connecticut, New Hampshire, New York and
Pennsylvania. The total preceding year mileage for the tractor/trailer combination was 100,000 miles, with
an exact 20,000 miles in each jurisdiction. Under apportioned registration, the license fee will be computed
as follows:
Jurisdiction Percent of Total Mileage x Full Year Fees
Jurisdiction Mileage (by Jurisdiction) Apportion Fees
Connecticut 20,000 20% $1,360.00 $272.00
New York 20,000 20% $ 840.00 $168.00
New Hampshire 20,000 20% $ 630.86 $126.18
Pennsylvania 20,000 20% $1.125.00 $225.00
Vermont 20,000 20% $1,639.00 $327.80
Totals 100,000 100% $5,594.86 $1,118.98
OWNER-OPERATOR VEHICLES
Proportional registration for owner-operators may be accomplished in one of the following procedures:
1. The owner-operator (lessor) may be the registrant and the vehicle may be registered in the name of the
owner-operator. The allocation of fees shall be according to the operational records of the owner
operator. The plate and cab card shall be the property of the lessor. A copy of the lease agreement must
be remitted with your IRP applications.
2. The lessee may be the registrant at the option of the lessor and the vehicle may be registered by the
carrier, but in both the owner-operator’s name and that of the carrier as lessee, with allocations of fees
according to the records of the carrier. The plates and cab cards shall be the property of the lessee. A
copy of the lease agreement must be remitted with your IRP applications.
LESSEE MOTOR CARRIER AS REGISTRANT
The lessee motor carrier may be registrant at the option of the owner operator, and the vehicle may be
registered by the motor carrier, but in both the owner-operator’s name and that of the motor carrier as lessee.
The allocation of fees shall be according to the records of the motor carrier. The identification plates and cab
cards shall be the property of the lessee motor carrier and may reflect both the owner-operator’s name and
that of the motor carrier as lessee. Should an owner-operator, registered in this manner, leave the fleet of the
lessee motor carrier, the lessee motor carrier may proceed in accordance with Article VII of the IRP
Agreement.
REGISTRATION RESPONSIBILITY
The lessee motor carrier, except as provided for service representatives in Sections 1200 & 1202, is
responsible for the vehicle’s proper registration. However, a lessor may be an apportioned registrant and
may lease a vehicle to another apportioned registrant lessee. The lessor shall report the leased vehicle’s total
distance on the lessor’s distance schedule.
Page 9
HOUSEHOLD GOODS CARRIER
1. A Household Goods Carriers shall register an owner-operator’s vehicle, except one owned by a
service representative, when the vehicle is used to transport cargo exclusively for a Household Goods
Carrier. The vehicle shall be registered in the Household Good Carrier’s base jurisdiction. The
vehicle shall be registered in both the owner-operator’s and the Household Good Carrier’s names.
The Household Goods Carrier’s records shall be used to determine apportioned fees.
2. If the carrier elects to base in the carrier’s base jurisdiction, and the jurisdiction is a member
jurisdiction, the base jurisdiction shall register the vehicle(s) in the carrier’s name. The service
representative shall be listed as the lessor. The carrier’s and the service representative’s combined
records shall be used to determine apportioned fees. Records must be kept or made available in the
carrier’s base jurisdiction. Service representatives properly registered under this election shall be
fully registered for operations under their authority as well as the authority of the carrier.
3. If the base jurisdiction of the Household Goods Carrier is selected, the equipment shall be registered
by the carrier and the service representative shall be designated as lessor. The apportionment of fees
shall be according to the distance records of the carrier and the service representatives, which must
include the intrastate distance operated by those vehicles. The records must be kept or made
available in the base jurisdiction of the carrier. Service representatives properly registered under this
selection shall be fully registered for operations under their own authority as well as under the
authority of the carrier.
BUSES
1. Common carriers of passengers must apportion register unless the bus is used exclusively for
charter.
2. The registrant shall file an application for apportioned registration with the base jurisdiction listing
buses assigned in pools.
3. The apportionment of motorbus registration fees shall be based solely on the relationship of base
jurisdiction distance versus total distance operated.
4. At the option of the registrant, total distance may be the sum of all actual in-jurisdiction distance or a
sum equal to the scheduled route distance per jurisdiction from the farthest point of origination to the
farthest point of destination of the scheduled pool. After determining the total distance, in-
jurisdiction distance percentage factors shall be derived by dividing the total distance into the in-
jurisdiction distance. Distance generated outside the designated pool is deemed to be reciprocity
distance and the base jurisdiction may add such distance to the base jurisdiction’s distance total.
RENTAL VEHICLES
A rental owner has the option of licensing a rental fleet in the name of the rental owner or in the name of
each lessee. The following definitions are applicable:
Rental Owner
Someone who rents vehicles to others with or without drivers.
Page 10
Rental Fleet
Vehicles the rental owner designates as a rental fleet and which are offered for rent with or without drivers.
Renting and Leasing
The giving of possession and control of a vehicle for valuable consideration for a specified period of time.
Rental Transaction
Occurs in the jurisdiction where a rental vehicle first comes into possession of the user.
Vermont registrants engaged in the business of renting and/or leasing such apportionable vehicle without
drivers into or through one or more other member jurisdiction, as well as any person or firm (registrants) of
any other jurisdiction electing to base a fleet of such rental apportionable vehicle in Vermont must pay
apportionable registration fees based on distance using forms Schedule A, Schedule B and supplement if
needed. Every fleet registered in the name of the rental company must consist of at least five vehicles.
Any vehicles based in Vermont for use only in Vermont or nonmember jurisdictions would continue to be
registered in Vermont on a non-apportioned full plate basis.
Rental Vehicle-Base Jurisdiction
The jurisdiction from or in which the vehicle is most frequently dispatched, garaged, serviced, maintained,
operated, or otherwise controlled. Rental fleets owned by any person or firm engaging in the business of
renting such vehicles shall be extended full interstate and intrastate privileges, provided:
1. The owner of the rental company maintains the operational records of the fleet.
2. Such vehicles are part of a rental fleet which are identifiable as being a part of such fleet
3. Such person or firm has received approval from the jurisdiction to apportion such rental fleet;
4. Such person or firm registers the vehicles in accordance with Article XI.
Rental Fleets of Tractors, Single Trucks and Truck-Tractors (Excluding One way Vehicles)
Registrants engaged in the business of renting and/or leasing such apportionable vehicle with or without
drivers into member jurisdictions must pay apportionable registration fees based on mileage using forms
Schedule A, Schedule B and Supplement, if needed.
Rental Passenger Cars by Allocation
Registrants engaged in the business of renting or leasing rental (U-Drive-It) passenger cars in more than one
jurisdiction shall prepare and maintain monthly and yearly records that will reflect gross revenue earned in
each jurisdiction where such passenger cars are rented. The monthly summaries shall be supported by rental
settlement contracts. The yearly earnings shall be supported by company financial statements and/or copies
of income tax returns (in-jurisdiction and/or federal).
Registrants of rental (U-Drive-It) passenger cars shall prepare and maintain monthly inventories of each
vehicle owned and operated. These inventories shall be taken on, or as near as possible, the first day of each
month of each year. These monthly inventories shall be supported by the actual inventory reports. See
Section VII for allocation of fees.
Page 11
If equipment is added to the fleet after the first day of any licensing year, the same percentage used at the
beginning of that licensing year shall be used in determining the number of additional vehicles subject to
registration in each jurisdiction during a particular quarter. A listing of license numbers and dates purchased
each year must be prepared and maintained for audit.
Rental Trailers and Semi-Trailers (Pool Fleets) by Allocation
Registrants engaged in the business of renting or leasing trailers and/or semi-trailers in pool fleets in more
than one jurisdiction shall prepare and maintain monthly and yearly records that will reflect gross revenue
earned in each jurisdiction where such trailers and/or semi-trailers are rented. The monthly summaries shall
be supported by rental settlement contracts. The yearly earnings shall be supported by company financial
statements and/or copies of income tax returns (in-jurisdictional and/or federal).
Registrants of pool fleet trailers and/or semi –trailers shall prepare and maintain monthly inventories of each
vehicle owned and operated. These inventories shall be taken on, or as near as possible, the first day of each
month of each year. These monthly inventories shall be supported by the actual inventory reports.
If equipment is added to the fleet after the first day of any licensing year, the same percentage used at the
beginning of that licensing year shall be used in determining the number of additional vehicles subject to
registration in each jurisdiction during a particular quarter.
A listing of license numbers and dates purchased and/or renewed must be prepared and maintained. Such
registration records and canceled checks representing payment of pool fleet trailer license plates purchased
and/or renewed, shall be available for audit review.
Rental Utility Trailers by Allocation
Owners of rental utility trailers 6,000 pounds (2,721.554 kilograms) gross vehicle weight shall register
trailers equal to the average number of trailers rented in or through the jurisdiction during the preceding year.
1. An inventory count of such vehicles located in each jurisdiction (not rented) at time of
inventory count;
2. Total inventory count of all such vehicle located in all jurisdictions (not rented) at time of
inventory count; and
3. An inventory count of entire fleet of such vehicles owned and/or operated (whether rented or not
rented) at time of inventory count.
Such inventories shall be supported by the actual inventory reports, and inventories shall be taken on the
same day each month.
Every owner of such trailers shall allocate and register in each jurisdiction during the renewal period of each
registration year. The number of trailers equal to no less than the average number of trailers rented in or
through each jurisdiction during the preceding year shall be allocated and registered.
If equipment is added to the fleet after the first day of any licensing year, the same percentage used at the
beginning of that licensing year shall be used in determining the number of additional vehicles subject to
registration in each jurisdiction during a particular quarter.
A listing of license numbers and dates purchased and/or renewed must be prepared and maintained. Such
registration records and canceled checks representing payment of utility trailer license plates purchased and/
or renewed, shall be available for audit review.
Page 12
Rental One – Way Vehicles by Allocation – See Section 1122 of the IRP
The owner of trucks registered for 26,000 pounds (11,793.401 kilograms) or less, identified as a part of a
one-way fleet must:
1. Allocate all one-way vehicles to the respective member jurisdictions as determined in Section
300(1) and must (full plate) register a proportionate number of one-way rental vehicles in each
member jurisdiction; or
2. Apportion all one-way rental vehicles pursuant to Section 204 and Article V.
Any truck registered pursuant to this section may be used in interjurisdictional and intrajurisdictional
operation.
GENERAL INFORMATION ON APPLICATIONS
Initial application forms for apportioned registration are available from the Department of Motor Vehicles,
Commercial Vehicle Operations – IRP Unit, 120 State Street, Montpelier, VT 05603-0001.
℡ IRP Telephone Number is (802) 828-2071, or they can also be accessed through our web site at
www.dmv.state.vt.us.
Vermont is required to ensure that there has been continuous registration from base to base for all new
registrations when the applicant is changing base jurisdiction. Prior to licensing new carriers, Vermont must
verify that there are no outstanding registration fees in another jurisdiction for a previous registration year;
also if the carrier has operated previously in another jurisdiction, the actual distance must be reported rather
than allowing the carrier to estimate. Fees must be paid for all months including those in a grace period from
another jurisdiction. The IRP registration is valid for one year and expires on the last day of the previous
month of the original registration. Renewal notices will be sent a month prior to the expiration date.
THE FOLLOWING FORMS MUST BE COMPLETED:
1. Vermont Schedule A/E (Registrant info, vehicle description, jurisdictions & weight requested).
2. Schedule B (Distance Information)
3. Schedule G – New applicants or when Adding Jurisdictions with estimated distance
4. Vermont Registration Application TA-VD-119
Vermont Schedule F (Supplemental Application to Add a Jurisdiction) must be used to add jurisdictions to
an existing fleet during the registration year.
Vermont Schedule G when estimating distance in that jurisdiction.
Instructions for completing the forms are found on the back of the forms and in the “Instructions for
Completing Applications Section” of this manual.
The applicant is responsible for properly completing all forms necessary to register a vehicle under the
apportioned registration program. If required information is missing from submitted applications, the
applicant will be contacted or the application will be returned.
Page 13
All applications for apportioned registration will be processed through the Vermont Department of Motor
Vehicles, IRP Unit, 120 State, Montpelier, VT 05603-0001. Other transactions required for apportioned
registration such as Purchase and Use Tax and application for Vermont Title will also be processed by the
IRP Unit.
Please do not send fees for apportioned registration with the application. Vermont will send a billing
invoice for payment due. This will ensure correct payment, avoid over or under payment, and will speed the
mailing of credentials to the applicant. It is possible to obtain an IRP registration at the Commercial Vehicle
Counter in Montpelier but the processing time may be one hour or more.
Completing the registration process by mail is highly recommended, but if you do come to Montpelier it will
take time to complete the registration, please be prepared to wait.
Even though an application has been filed, a vehicle is not legal to operate in Vermont or other IRP
jurisdictions without a trip permit or temporary authorization, in lieu of the permanent registration
credentials. Information concerning trip permits and temporary registration can be found in the “Temporary
Registration Section” of the manual.
US DOT NUMBER
The US DOT number is an identification number issued to motor carriers, registrants and shippers by the
United States Department of Transportation.
FEDERAL EMPLOYEE ID NUMBER (TIN)
The Federal ID Number is the number issued to your business by the IRS. Are you required to have an TIN?
This information can be obtained through the IRS web site at www.irs.gov/businesses
FEDERAL HEAVY VEHICLE TAX
Under the provision of the Surface Transportation Assistance Act of 1982 (Federal Law), effective January,
1985, the United States Internal Revenue Service now requires all states to verify proof of payment or
exemption from the Federal Heavy Vehicle Use Tax before registering vehicles at 55,000 lb or more
GVW (gross vehicle weight).
Proof of payment, as prescribed by the Secretary of Treasury, shall be Form 2290, Schedule 1, validated by
the Internal Revenue Service. Please note that Schedule 1 will only accommodate 21 motor vehicles. If the
fleet is more than 21 vehicles, the Schedule 1 form should make reference to the “attached list”. In this
instance the fleet owner will be permitted to attach to the validated Schedule 1 a separate list of vehicles to
be registered including the vehicle identification number, taxpayers name and Employee Identification
number. If the number of vehicles in total column of Part II of Schedule 1 is more than 9, attached listings
are acceptable and must be validated by the IRS.
If you have not received a validated Schedule 1 (Form 2290) by the time you wish to register, you may
present the following three documents: a photocopy of Form 2290, a photocopy of the Schedule, and a
photocopy of both sides of your check that has been canceled or validated by the IRS.
Or to reduce the burden on taxpayers the Internal Revenue Service has authorized the Vermont
Department of Motor Vehicles to accept Heavy Vehicle Use Tax Returns (Form 2290). On behalf of the
IRS, Vermont DMV will accept the form 2290 with required fees, which will be forwarded to the IRS.
DMV will accept a copy of this form 2290 as proof of tax paid. Separate checks made payable to the US
Treasury must be submitted. The receipt and transmission of Forms 2290 reduces taxpayer burden by
Page 14
providing them with the opportunity to register vehicles prior to the filing of the related Form 2290 with the
IRS. There is an informational handout available at DMV, which can be provided upon request.
Your application will not be processed unless accompanied by the required proof of payment or exemption
from payment of the Federal Heavy Vehicle Use Tax. If you have questions concerning the Heavy Vehicle
Use Tax contact your local office of the United States Department of Treasury, Internal Revenue Service.
VERMONT PURCHASE & USE TAX
All vehicles being registered in the State of Vermont are subject to a 6% Purchase and Use Tax. Vehicle
Registration, Tax and Title Application Form (TA-VD-119), must be submitted with the application for IRP
registration. There is a maximum Purchase and Use Tax of $1,680.00 on trucks registered over 10,099 lbs.
The 6% Purchase and Use Tax is imposed on new and transfer transactions. The tax is based on the purchase
price or actual value of the purchased vehicle whichever is higher, minus the value of any trade-in vehicle or
other credit. Credit for trade-in, insurance settlement, or private sale is allowable if the time between date of
sale and date of purchase does not exceed 3 months.
If you are registering a vehicle that was registered in another state, you will be allowed the trade-in credit,
regardless of when the trade-in occurred. You must provide proof of ownership of the traded vehicle, such
proof being a registration certificate or title in your name; or a copy of the Bill of Sale showing the purchase
of the new/current vehicle and the trade-in value given on the old vehicle.
VERMONT TITLE REQUIREMENTS
The State of Vermont has a 15-year title law. This means Vermont will title all vehicles 15 years old or
newer except trailers with empty weight of 1,500 lb. or less, mopeds, motorcycles with engines smaller than
300 cubic centimeters, and tractors with registered weight of 5,099 lb. or less. If a lien holder is indicated,
the Title Certificate will be sent to the lien holder rather than the owner. The new title will be mailed to the
owner/lien holder within 6 weeks of application. The fee for a Vermont Title is $28.00 plus $7.00 per lien.
The manufacture’s Statement of Origin or Original titles are acceptable supporting documents to submit with
the Application for Vermont Title Certificate. A copy of a title is not acceptable.
MANDATORY INSURANCE and INSPECTION
No motor vehicle shall be operated in Vermont without liability insurance in force. Persons convicted of
operating or permitting operation of a motor vehicle without liability insurance will be fined $136.00 and
assessed two points on their driver’s license. The Commissioner of Motor Vehicles shall require proof of
insurance coverage to satisfy any claim for damages, by reason of personal injury to or death of any person,
of at least $25,000 for one person and $50,000 for two or more persons killed or injured and $10,000 for
damages to property in any one accident. An insurance ID card must be carried in the vehicle. Insurance
coverage will be verified during initial and annual inspection of vehicle.
All vehicles must be inspected within 15 days of initial registration in the State of Vermont at a licensed
Inspection Station and annually thereafter.
ADDING JURISDICTIONS
A registrant may, after filing an original apportioned application for a particular registration year, expand his
operation into or through a jurisdiction not previously included on Schedule A/E and B by showing desired
weight in new member jurisdiction and estimated distance on Schedule G.
Page 15
Registrants will, for this expanded operation, pay in excess of 100% registration fees because the fees will
not be recalculated when a jurisdiction is added during a registration year. Registrants may, in-lieu of
estimating distance for these expanded operations, elect to operate with trip permits. (Refer to Trip Permit
Section).
Registrants estimating distance in any jurisdiction for a second consecutive registration year will pay in
excess of 100% registration fees.
Example: Fleet is registered as follows:
Connecticut 20,000 miles
Kentucky 20,000 miles
Pennsylvania 20,000 miles
West Virginia 20,000 miles
Vermont 20,000 miles
Total 100,000 miles
Fees are calculated at 1/5 of the total for each state since there are five states. If you wish to add 20,000
estimated miles in Virginia, the additional fees are calculated on 1/6 of the fees due Virginia. The original
calculations will not be refigured because the distance is an estimate. Therefore the carrier will pay 116.66%
of registration fees when a jurisdiction is added or if a jurisdiction is estimated for a second consecutive year.
ADDITIONS and DELETIONS
Supplemental Application
A registrant may, after filing an original application, add vehicles to a fleet, delete vehicles, or change
vehicle weights by filing a Supplemental Application, (Form C/E) in the same manner as the original. These
forms should be filed within 72 hours after a vehicle has been added or deleted from the fleet so that proper
credentials can be issued and credits given. Vehicles may also be transferred from one fleet owned by the
registrant to another fleet owned by the registrant.
Registration fees for supplemental applications are calculated from the date of addition or increase, prorated
by full month, according to the existing expiration date of the fleet. When a Supplemental Application is
filed to add a unit and delete a similar unit, the registrations fees will be credited from the deleted unit for a
$20.00 transfer fee plus any fees due other jurisdictions. However, if a Supplemental Application is not filed
within ten days after a new unit receives a temporary registration, the carrier may be subject to a penalty.
Additions and deletions must be filed on the same supplement for credit to be given.
To obtain credit for registration fees, the cab card for the deleted vehicle must be returned with the
Supplemental Application.
A refund for a deleted vehicle may be obtained only when credentials are returned unattached within 30
days of issue and no temporary registration was issued, a $5.00 administrative fee will be required. A refund
for remaining registration fees from a deleted vehicle may only be obtained if the vehicle is wrecked or
destroyed and replaced by an additional vehicle to which the proportional registration can be transferred. No
refund is given if the vehicle is stolen, sold, retired, or a lease is broken, and the vehicle is not replaced. A
credit will be given if the vehicle is replaced by an addition to a fleet on the same supplement. Any balance
remaining from an Add-Delete transaction will be refunded to the carrier. Any additional fees due will be
billed to the carrier. A $20.00 transfer fee will also be due for the Add-Delete Transaction.
Page 16
If a vehicle is replacing a vehicle presently part of the fleet and the vehicles are of like gross weight, no
additional registration fee is due for most jurisdictions. Some jurisdictions do not allow transfer credit. If
the additional vehicle is of greater gross weight than the vehicle removed from the fleet, additional
registration fees are due, based upon the difference between the registration fees applicable for the two gross
weights and the difference multiplied by your distance percentage. A transfer fee of $20.00 will also be
charged. The cab card for the deleted vehicle must be returned with the supplement or certification that the
credentials have been destroyed lost or stolen. The supplement cannot be processed until this old card or
certification is received. The new vehicle CANNOT be operated on the transferred license until the new cab
card is in the vehicle, except by temporary authorization.
Credit will not be allowed for any vehicle, which is not permanently removed from the fleet. A vehicle
removed for repair or rebuilding is not considered “permanently” removed. Upon audit, if vehicle deleted
are found to be still operating, additional moneys will be due the state.
A registrant may use a Supplemental Application to increase the registered weight of a vehicle. Fees are
calculated from the date of increase prorated by full month. Credit from a deleted vehicle may be applied to
increase the weight of another fleet vehicle with any remaining credit being refunded.
The registered weight of a vehicle may be decreased, but NO credit or refund is given for fees paid.
A registrant may transfer a vehicle from one fleet to another fleet. Credit for fees paid for the transferred
vehicle may remain with the old fleet or be transferred to the new fleet with any balance being refunded.
Additional registration fees may occur as a result of the fleet-to-fleet transfer, due to the difference in fleet
mileages.
Because of the registration system requirements, different transactions cannot be combined on one
supplemental application. A separate supplemental form should be used for each of the following:
1. To show deletions only
2. To show additions only
3. To show Adds-Deletes (one vehicle being added for a vehicle being deleted)
4. For increasing and decreasing weights
5. To transfer and change weight
6. To correct or change a lessor, unit number, VIN, year, Make, etc.
A fleet-to-fleet transfer will require more than one Supplemental Application.
When a vehicle is sold, the apportioned license plates must be removed from the vehicle. A Supplemental
Application must be filed with the IRP Unit, with the original cab card attached. The license plates must be
returned unless the registration is being transferred to another vehicle within 72 hours.
Again, when the vehicle is junked or destroyed, the license plate must be removed from the vehicle. The
Supplemental Application must be filed with the IRP Unit with the original cab card of the junked or
destroyed vehicle attached or certification that the cab card has been destroyed, and the license plate returned
unless being transferred.
GUIDELINE FOR APPLYING FOR APPORTIONED REGISTRATION IN VERMONT
1. Obtain the necessary forms: VT Schedule A/E, VT Schedule B and VT Schedule G, if required. Vt.
Registration Application TA-VD119 from the IRP Unit of the Vermont Department of Motor
Vehicles.
Page 17
2. Complete Schedule A/E, B and G according to instructions for each form. Instructions are on the
back of the form and also included in this manual.
3. Provide proof of Established Place of Business.
4. Check each vehicle to be sure it meets the following pre-registration requirements.
a) If the vehicle is presently titled in any state (must be state of current registration), list the state and
title number on Schedule A/E or C/E (Supplemental Application). The title must be submitted if
the vehicle is not presently registered in Vermont.
b) If the vehicle is new, include the Manufacturer’s Statement of Origin with Schedule A/E, B and
G, if required, and a completed Vermont registration application TA-VD-119.
c) If the vehicle is a newly acquired used vehicle include the previous title signed over to the new
owner and bill(s) of sale if necessary. A completed TA-VD-119, Vermont Vehicle Registration,
Tax and Title Application is also required.
d) For each Title Application submitted, a $28.00 title fee must be sent plus a $7.00 fee for each lien
holder to be listed on the title.
e) Payment of Vermont Purchase and Use Tax of 6% or a claim that the vehicle is exempt from
Purchase and Use Tax must accompany the Schedule A/E for each vehicle not previously
registered in your name in Vermont. Form TA-VD-119, Vermont Vehicle Registration Tax &
Title Application should be used.
f) Send no payment for registration fees. The IRP Unit of the Vermont Department of Motor
Vehicles will bill you for registration fees. All registration fees for apportioned registrations
require payment in cash, check or money order. Credit cards, bankcards and third party checks
will NOT be accepted. Do not send cash through the mail. All fees must be made payable in
U.S. funds.
g) Federal Heavy Vehicle Use Tax (HVUT) – Proof of compliance with this tax will be required
prior to registration, if registered weight of the vehicle is 55,000 lbs. or more.
h) Federal Employee Identification Number (TIN) issued by the IRS is required. Are you required
to have a TIN? This information can be obtained through the IRS web site at
www.irs.gov/businesses
i) US DOT number, the identification number issued to motor carriers, registrants and shippers,
issued by the Department of Transportation must be indicated.
Page 18
RENEWAL APPLICATIONS
To renew a prorate fleet:
Motor carriers registered in the state of Vermont under IRP apportioned registration program will receive a
computer produced listing of each fleet at renewal time. This listing is used to renew your prorate
registration on existing vehicles in each fleet.
IRP registrations must be renewed annually. All necessary forms will be sent to you prior to the expiration.
Forms should be completed and returned as soon as possible to ensure completion of the registration process.
Applications must be legible and must contain correct information or they will be returned to the registrant
without being processed.
Renewal Listing – Schedule A/E
Each vehicle, which was registered in Vermont at the time the listing was produced, will be listed in order by
equipment numbers beginning at the top of Schedule A/E, Page 1. Information on each vehicle can be
verified as correct, delete, or changed as directed. Please send proof of payment of Heavy Vehicle Use Tax
on any vehicle 55,000 lbs. or over.
Please use Renewal Listing – Schedule A/E to list any new vehicle that you may be adding at the time of
renewal. Return plates and cab cards for vehicles, which you have deleted from the renewal application. If
credentials have been lost or destroyed you must complete the certification for Lost or Destroyed IRP
Credentials. When renewing your fleet and adding new IRP jurisdictions to distance Schedule B, the correct
weight must be indicated on Schedule A/E.
Renewal Listing – Schedule B (Distance Report)
Complete the computer generated Distance Schedule B. The total fleet distance will be the distance
generated by power units, which were part of the apportioned fleet.
Distance from any power unit either added or deleted from the IRP fleet shall be the distance generated by
the power unit while the vehicle was part of the fleet during the reporting period and should be included in
the total distance.
If you did not previously travel in a jurisdiction but plan to this year, you may estimate the distance but mark
them as such and complete Schedule G indicating the reason for estimating distance.
NOTE: The IRP allows estimated distance in a jurisdiction for only one year. Any second year estimates
are charged at a rate exceeding 100%.
It is very important to list all jurisdictions accurately on the original or computer printed renewal
because as under the rules of IRP, once a percentage has been established we cannot adjust it.
Therefore, any additions of states later must be charged at a rate exceeding 100%.
Be certain to X only the IRP jurisdiction that you would like to be prorated. For all prorated jurisdictions we
must have a distance figure, in actual or estimated distance.
Page 19
RENEWALS MAILING CHECKLIST
HAVE YOU:
__________ Verified information and noted any changes and inserted the correct information. Use
Schedule A/E to add vehicles.
_________ Completed Schedule B, Distance Schedule and explain any estimated distance. Write the fleet
and account number on all applications and any other correspondence or documents
submitted.
_________ Enclosed proof of Heavy Vehicle Use Tax paid. (IRS Form 2290)
_________ Verified Federal Employee Identification Number (FEIN/TIN)
_________ Verified US DOT # and indicated who is responsible for vehicle safety.
_________ Updated US DOT information, form MCS-150, for all DOT #’s associated with your fleet,
within the past 12 months.
_________ Retain the second copy for your records
Mail To:
Vermont Department of Motor Vehicles
Commercial Vehicle Operations – IRP Unit
120 State Street
Montpelier, Vermont 05603-0001
PLEASE REMEMBER:
The information you write on an application must be clear and understandable to the IRP Processing Unit.
Page 20
INSTRUCTIONS FOR COMPLETING ORIGINAL APPLICATION A/E, B AND G
SCHEDULES C/E AND F
SCHEDULE A/E – ORIGINAL APPLICATION
FLEET INFORMATION
Name of Registrant Name of person, firm or corporation requesting Vermont apportioned
registration.
Business Address (Street, city, state, zip code) – where applicant has an established
place of business in Vermont, a telephone, and will maintain and/or
make records available for audit. Post Office Box Is Unacceptable
Proof of business location will be required, see page 8.
Mailing Address (Street, city, state, zip code) – registration plates, credentials and all
correspondence will be sent to this address.
Person to Contact Name of person to be contacted to answer any questions concerning
the application – include telephone number.
Type of Operation Please check, indicating type of fleet operation.
Federal ID #/TIN Enter the Federal Employer Identification Number (FEIN)/Tax Payer
Identification Number (TIN)
US DOT NUMBER Enter number assigned by the United States Department of
Transportation.
WEIGHT SCHEDULE
List weights to be carried in each jurisdiction. A weight must be specified for each jurisdiction in which the
fleet will be apportioned. Limit vehicles on each page to vehicles of the same type and weight group (i.e. all
tractors, all trucks, etc.) and use a separate page if weights in all jurisdictions do not follow the same pattern
for each vehicle.
VEHICLE INFORMATION
1. Equipment Number Unique number assigned by applicant to each vehicle in fleet.
2. Vehicle ID Number Complete VIN as listed on the Manufacturer’s Certificate of
Origin or Title.
3. Year Manufacturer’s model year
4. Make Manufacturer of vehicle
5. Vehicle Type See Vehicle type abbreviations at top of Schedule A/E.
6. Axles/ Seats Enter the number of axles for each truck or tractor combination,
number of seats for each bus.
Page 21
7. Unladen Weight Weight of the vehicle without a load
8. Fuel See top of Schedule A/E for fuel type abbreviations
9. Combined or Gross Weight Unladen weight of the vehicle plus weight of trailer and heaviest load
carried on that vehicle.
10. Purchase Price Actual purchase price of the vehicle paid by the current owner
11. Factory Price Manufacturer’s list price of the fully equipped vehicle when new
12. Date of Purchase Month/day/year of purchase
13. Date of Lease Month/day/year lease initiated
14. Horse Power Buses Only
15. Current License Plate Current plate number and state registration
16. US DOT # Indicate the US DOT number of the carrier responsible for the safety
of this power unit. (Vehicle Level)
17. Y/N Indicate if the control and responsibility for the safety of this vehicle
will be assigned to a different motor carrier during the registration
year by lease.
18. Federal ID #/TIN Indicate the Federal Employee Number (FEIN)/Taxpayer
Identification Number (TIN) of the carrier responsible for the safety
of each power unit being registered. (Vehicle Level)
SIGNATURE Application will be returned if not signed by applicant
Page 22
Page 23
Page 24
SCHEDULE B – ORIGINAL DISTANCE SCHEDULE
Name of Registrant Name of the person, firm or corporation requesting apportioned registration
Business Address (Street, city, state, zip code) where applicant has an established place of
business in Vermont, a telephone, and will maintain and/or make available
records for audit. Post Office Box Is Unacceptable. Proof of Business
location will be required, see page 8.
Federal ID #/TIN Enter the Federal Employer Identification Number (FEIN) Tax Payer
Identification Number (TIN)
US DOT Number The US DOT number is issued to motor carriers, registrants and shippers by
the United State Department of Transportation
Mailing Address (Street, city, state, zip code) Registration plates, credentials, and all
correspondence will be sent to this address.
Distance Report List distance in each jurisdiction in which this fleet traveled during the year
preceding the license year for which you are applying. Enter distance whether
the jurisdiction is an IRP member or not. Do not combine the distance of any
jurisdiction.
IRP Apportionment Place an “X” beside each IRP member jurisdiction that you require the
apportion registration.
Estimated Distance All estimated distance must be clearly marked “estimate”. Estimated distance
must be explained by giving type of operation, routes, frequency, and any
additional information, which will explain the basis for the estimated distance,
or complete Schedule G. Estimated distance must be reasonable in comparison
to total operations. The base jurisdiction Commissioner may adjust the
estimate on the application if he/she is not satisfied with its correctness.
Penalties may be added if distance is estimated for 2 or more consecutive
years.
Signature Signature and title of person authorized by company to apply for registration,
and date signed. Application must be signed or it will be returned.
Page 25
Page 26
Page 27
SCHEDULE C/E – SUPPLEMENTAL APPLICATION
This form is to be used to ADD or DELETE vehicles from a fleet after an original application has been filed.
FLEET INFORMATION
Account Number Enter IRP Account Number assigned by Vermont DMV when your original
application Schedule A/E was filed.
Fleet Number Different fleets registered under the same company name, should be numbered
001, 002 etc.
Supplemental Number Number each additional supplement consecutively starting with “001”.
Registration Year Last two digits of the registration year.
Name of Registrant Name of the person, firm, or corporation with existing Vermont apportioned
registration.
Business Address Place of business in Vermont – Can not be a Post Office Box.
Federal ID #/TIN Enter the Federal Employer Identification Number (FEIN) Tax Payer
Identification Number (TIN)
US DOT Number The US DOT number is issued to motor carriers, registrants and shippers by
the United State Department of Transportation
Mailing Address Address to be used by Department of Motor Vehicles for all correspondence.
Type of Operation Please check type of fleet operation.
Weight Schedule Indicate the weight at which you wish to register for each IRP jurisdiction
requested.
ADDED VEHICLE INFORMATION
1. Equipment Number Unique number assigned by applicant to each vehicle in fleet.
2. Vehicle ID Number Complete VIN as listed on the Manufacturer’s Certificate of Origin
(MCO) or Title.
3. Year Manufacturer’s model year.
4. Make Manufacturer of vehicle.
5. Vehicle Type See vehicle type abbreviations at top of Schedule C/E.
6. Axles or Seats Enter the number of axles for each truck or tractor combination or
number of seats for each bus.
7. Unladen Weight Weight of the vehicle without a load.
8. Fuel See top of Schedule C/E for fuel type abbreviations.
Page 28
9. Combined or Gross Weight Unladen weight of the vehicle plus weight of trailer and heaviest load
carried on that vehicle.
10. Purchase Price Actual purchase price of the vehicle paid by the current owner.
11. Factory Price Manufacturer’s List price of the fully equipped vehicle when new.
12. Date of Purchase Month/Day/Year of purchase.
13. Date of Lease Month/Day/Year lease initiated.
14. Horse Power Buses only.
15. Current License Plate Current plate number and state registered in.
16. US DOT # Indicate the US DOT number of the carrier responsible for the safety of
(Vehicle Level) this power unit.
17. Y/N Indicate if the control and responsibility for the safety of this vehicle
will be assigned to different motor carrier during the registration year
by lease.
18. Federal ID #/TIN Enter the Federal Employer Identification Number (FEIN)/Tax Payer
Identification Number (TIN) of the carrier responsible for the safety
of each power unit being registered.
DELETED VEHICLE INFORMATION
1. Equipment Number Unique number assigned by applicant to each vehicle in fleet.
2. Vehicle ID Number Complete VIN as listed on the Manufacturer’s Certificate of Origin or
Title.
3. Year Manufacturer’s model year.
4. Make Manufacturer of vehicle.
6. Replacement Unit Number Unit number of the vehicle being added in place of the deleted vehicle.
7. Reason Removed Enter the reason vehicle is being deleted from the fleet (i.e. sold,
wrecked, junked, fleet transfer etc.)
8. Signature Application will be returned if not signed.
When deleting a vehicle the original cab card and license plate must be returned to the IRP Unit, or
certification that the cab card has been destroyed, and the license plate returned unless being transferred.
Page 29
Page 30
Page 31
SCHEDULE F – ADD A JURISDICTION
Note: Schedule F (add a jurisdiction) should only be used to add a jurisdiction to the cab cards of a fleet,
which has already filed an original application (Schedule A/E) and registered under the International
Registration Plan.
FLEET INFORMATION
Account Number Enter IRP Account Number assigned by Vermont DMV when your
original application Schedule A/E was filed.
Fleet Number Different fleets registered under the same company name, should be
numbered 001, 002, etc.
Supplemental Number Number each additional supplement consecutively starting with 001.
Registration Year Last two digits of registration year.
Name of Registrant Name of person, firm, or corporation having Vermont apportioned
registration.
Business Address Physical location of business in Vermont Cannot Be A Post Office
Box
Federal ID #/TIN Enter the Federal Employer Identification Number (FEIN) Tax Payer
Identification Number (TIN)
US DOT Number The US DOT number is issued to motor carriers, registrants and
shippers by the United State Department of Transportation
Mailing Address Address to be used by the Department of Motor Vehicles for all
correspondence.
Type of Operation Please check type of fleet operation.
JURISDICTION INFORMATION
1. Vermont Plate Number Indicate the VT IRP (International Registration Plan) plate number that
is currently on the vehicle.
2. Equipment Number Unique number arbitrarily assigned to each unit (vehicle) in a fleet.
Vehicles should be listed in the same order as original application.
3. Vehicle Identification Number Complete VIN as listed on the Title or Manufacturer’s Certificate of
Origin (MCO).
4. Jurisdiction to be added IRP member jurisdiction (state or province) to be added to the cab
cards of a fleet already apportioned under IRP registration. The
jurisdiction to be added should be the same for all vehicles on page.
Use a separate page to add a second jurisdiction, etc.
Page 32
5. Weight in Jurisdiction Maximum weight to be carried in the added jurisdiction by the listed
vehicle. Should correspond to the weight group for the vehicle on the
original application.
6. Estimated Fleet Distance An estimate of the total fleet distance to be traveled in the added
jurisdiction. All estimated distance must be clearly marked “estimate”.
Estimated distance must be explained by giving type of operation,
routes, frequency, and any additional information, which will explain
the basis for the estimated distance, or complete Schedule G.
Estimated distance must be reasonable in comparison to total
operations.
7. Basis of Distance Estimate Brief statement of why jurisdiction is to be added to fleet territory.
Distance estimate based on travel in the added jurisdiction.
8. Signature Application must be signed or it will be returned.
Page 33
Page 34
Page 35
Page 36
Page 37
Page 38
Page 39
TRIP PERMITS AND TEMPORARY AUTHORITY
TRIP PERMITS
Trip permits will be required of Vermont based registrants who are eligible for apportioned registration when
entering any IRP jurisdiction unless they have an apportioned registration and that jurisdiction is listed on
the cab card.
With a trip permit, and provided you meet other requirements of the member jurisdiction, your vehicle is
entitled to be operated intrastate and interstate for the period allowed under such permit except in Arizona,
Iowa, Kansas, Nebraska, North Dakota and Utah where trip permit operation is limited to interstate
movement. Trip permits are available from all IRP jurisdictions except Colorado.
Out of state vehicle, eligible for apportioned registration and not apportioned with Vermont will be required
to purchase a 72 hour trip permit for a fee of $15.00 plus additional permit service fees. Trip permits can be
obtained by contacting either of the following:
℡ Comdata - 1-800-749-6058
℡ Xerofax - 1-800-833-3762
IRP – Temporary Registration Authorization
A Temporary Registration Authorization may be obtained by a Vermont based carrier to add a vehicle to an
existing fleet for a fee of $15.00.
Temporary authorization constitutes registration of the vehicle and obligates the carrier to complete the
registration of the vehicle. A Supplemental Application (Schedule C/E) for permanent apportioned
registration must be filed within 10 days of issuance of the temporary authority or the registrant’s privilege to
operate in Vermont will be suspended.
Temporary apportioned registration authorization allows a Vermont based fleet vehicle to operate in the
listed jurisdictions and at the listed weights for a period of 45 days pending issuance of permanent IRP
registration. Prior to issuing a temporary IRP Registration, tax, title, and registration fees must be paid.
Application for Temporary authorization may be obtained from the Department of Motor Vehicles, IRP Unit
120 State Street Montpelier Vermont 05603-0001.
HUNTER PERMIT/UNLADEN WEIGHT PERMIT
An owner-operator may obtain a temporary registration known as a "Hunter Permit" when not operating as a
lessor and searching for a carrier with whom they may lease. The Hunter Permit authorizes operation of an
unloaded vehicle by the owner-operator for a period of not longer than 30 days. Prior to hauling a load with
the vehicle, it must be properly registered. Hunter Permits will only be issued to Vermont based carriers.
Page 40
VERMONT AGENCY OF TRANSPORTATION
DEPARTMENT OF MOTOR VEHCLES
COMMERCIAL VEHICLE OPERATIONS – IRP UNIT (802) 828-2071
120 STATE STREET
MONTPELIER VT 05603-0001
APPLICATION FOR TEMPORARY REGISTRATION AUTHORIZATION
INTERNATIONAL REGISTRATION PLAN
A temporary apportioned registration authorization will allow a Vermont based fleet vehicle to operate in the
jurisdictions and at the weights listed below for a period of 45 days pending issuance of a permanent Vermont
IRP registration.
APPLICATION FOR PERMANENT APPORTIONED REGISTRATION MUST BE FILED WITHIN 10 DAYS OF ISSUANCE OF THE
TEMPORARY AUTHORITY OR REGISTRANT’S PRIVILEGE TO OPERATE IN VERMONT WILL BE SUSPENDED.
Complete all information. Please print in ink or type.
This application must be accompanied by tax and title fees plus a temporary registration fee of $15.00 made payable in U.S. Funds to
the Vermont Department of Motor Vehicles. DO NOT send cash.
Effective Date:_______________________________ Expiration Date:________________________________
Registrant’s Name Account Number Fleet Number Unit Number
VT-
Registrant’s Address (Business Address in Vermont. Do Not use P.O. Box)
Mailing Address (If different from Business Address)
Vehicle Identification Number Vehicle Type Year Make Gross Weight
Signature (Must Be Signed) Identification Number – TIN/FEIN
Printed Name Title U S DOT Number
The applicant certifies that all information given is true and correct and that this authorization will be used in accordance with Vermont Statutes.
LIST JURISDICTIONS AND GROSS WEIGHTS BELOW:
State Weight State Weight State Weight State Weight
THIS AUTHORIZATION MUST BE IN THE POSSESSION OF THE VEHICLE OPERATOR AT ALL TIMES.
AUTHORIZATION IS NOT VALID IF APPLICANT IS CURRENTLY UNDER SUSPENSION.
FOR DMV USE ONLY
PLATE NUMBER:_____________________
VALIDATION
TA-VP-170 (d) 08/03 1T SWR
Page 41
STATE OF VERMONT
DEPARTMENT OF MOTOR VEHICLES
AGENCY OF TRANSPORTATION
120 State Street
Montpelier, VT 05603-0001
30 DAY HUNTER PERMIT
This Permit Valid Only For The Dates and Times Shown Below
Beginning Date: Beginning Time:
Ending Date: Ending Time:
Owner: State Titled In:
Address: Unladen Weight:
City: State: Zip:
Vehicle Year: Vehicle Make:
Vehicle Identification Number (17 Characters):
Date Issued: Issued By:
THIS PERMIT VALID FOR OPERATING AT UNLADEN WEIGHT ONLY.
THIS PERMIT MUST BE IN THE POSSESSION OF THE VEHICLE OPERATOR AT ALL TIMES.
ANY ALTERATION VOIDS THIS PERMIT.
Signature Of Owner or Representative:
VALIDATION STAMP REQUIRED
TA-VP-224 (LV) (d) 09/05 GBN
Page 42
REPLACEMENT CREDENTIALS
Lost, stolen, or damaged IRP apportioned registration credentials may be replaced by filing Vermont Form
TA-VP-169, Application for Replacement Credentials together with the required fees. A sample application
can be found on the next page of this manual.
REPLACEMENT CREDENTIALS
Plate - $10.00 one plate / $20.00 two plates
Cab Card - $12.00
Make checks payable in US funds to the Vermont Department of Motor Vehicles. Please do not send cash in
the mail.
The application must include an adequate statement of circumstances of the loss. The application must be
signed and dated or it will be returned.
LOST OR DESTROYED IRP CREDENTIALS CERTIFICATION
When withdrawing, deleting, transferring your IRP registration, you must return the IRP Plates and Cab
Card. In the event that the IRP Plates and/or Cab Card has been lost or destroyed, you must complete
Vermont Form TA-VP-225, Lost Or Destroyed IRP Credentials.
Page 43
INTERNATIONAL REGISTRATION PLAN
APPLICATION FOR REPLACEMENT CREDENTIALS
CHECK APPROPRIATE BOXES
Payable To: VT DMV – US Funds
VT Apportioned Registration Plate $10.00
Cab Card - $12.00
Renewal Stickers Only – No Fee
DMV VALIDATION
REASON: Lost Stolen Damaged Other
IRP ACCT #:________________FLEET#: __________ REGISTRATION
EXPIRATION:_______________
(2 DIGITS)
(MONTH/YEAR)
NAME OF
APPLICANT:___________________________________________________________________
MAILING
ADDRESS:_____________________________________________________________________
VEHICLE INFORMATION
EQUIPMENT VEHICLE IDENTIFICATION NUMBER GROSS WEIGHT PLATE NUMBER
NUMBER
THE APPLICANT CERTIFIES THAT ALL INFORMATION GIVEN IS TRUE AND CORRECT.
STATEMENTS AND WARRANTS MADE HEREIN ARE CERTIFIED UNDER PENALTY OF 23 V.S.A.
SECTION 202.
SIGNATURE PRINTED NAME DATE
VALIDATION LINE ABOVE VALIDATES THIS APPLICATION AS A TEMPORARY VERMONT
REGISTRATION CREDENTIAL THIS AUTHORIZATION MUST BE IN POSSESSION OF THE
VEHICLE OPERATOR AT ALL TIMES. TEMPORARY IS NOT VALID IF OPERATOR IS
CURRENTLY UNDER SUSPENSION.
TA-VP-169 (d) 10M 01/05 VC
Page 44
STATE OF VERMONT
DEPARTMENT OF MOTOR VEHICLES
AGENCY OF TRANSPORTATION
120 State Street
Montpelier, VT 05603-0001
LOST OR DESTROYED IRP CREDENTIALS
INSTRUCTIONS:
In the event that you are withdrawing, deleting or transferring your IRP registration, and your IRP
Plates/Cab Card has been lost or destroyed, please complete the following information.
I do not have my IRP Registration Certificate IRP Plates for the following vehicle(s):
VEHICLE YEAR VEHICLE MAKE PLATE NUMBER EXPIRATION DATE
VEHICLE IDENTIFICATION NUMBER (17 DIGITS)
If the vehicle is being transferred and a purchase and use tax credit is being requested, credit will
be based upon the amount actually received by the person whose name appears on the certificate.
Complete section 6 of the registration application.
The vehicle cannot be transferred to yourself. If it was sold to a junk dealer, give the dealer’s
name and address. If you have received payment from an insurance company on a claim against
the vehicle, give the company’s name and address. The fact that the vehicle has been junked,
discarded, is not in use, or is out of operation, does not allow the owner to apply for transfer.
TO TRANSFER YOUR REGISTRATION CERTIFICATE, THE OWNERSHIP OF THE ORIGINAL
VEHICLE REGISTERED MUST BE RELINQUISHED TO ANOTHER PARTY.
I hereby report that ownership of this vehicle has been transferred by me on _____________________
MONTH / DAY / YEAR
to
NEW OWNERS NAME (FIRST, MIDDLE, LAST)
NEW OWNERS ADDRESS (CITY, STATE, ZIP)
This declaration is made under the penalties of 23 V.S.A. §202.
SIGNATURE DATE
TA-VP-225 (LV) (d) 09/05 GBN
Page 45
ENFORCEMENT
1. Vermont credentials (cab card and apportioned license plates (2) with validation stickers) must be on
the registered vehicle on the first day of the registration month.
2. Vermont carriers going into other jurisdictions should learn the requirements of those states or
provinces before entering. A vehicle operating in a jurisdiction without being properly registered may
be required to pay double the fee for full registration in that jurisdiction or other penalties may be
imposed. For your information, the appendix to this manual contains a list of all foreign jurisdictions
and their telephone numbers.
3. Enforcement personnel look to the cab card for verification that vehicles are properly registered and
registration fees have been paid to the base jurisdiction and other jurisdictions listed. This cab card
must be carried in the vehicle described and must not be mutilated or altered in any way. Enforcement
personnel in some jurisdictions will consider the cab card void if there is even the slightest irregularity,
so each cab card should be carefully examined upon receipt and protected while in the operator’s
possession.
NOTE:
Enforcement personnel will be noting the vehicle identification number (VIN) on the vehicle itself and
on the cab card. Exercise extreme care in listing those numbers correctly on your application for
apportioned registration. (Schedule A/E and C/E). A sample VT cab card is shown on the next page of
this manual.
Page 46
VERMONT APPORTIONED REGISTRATION CAB CARD
OWNER (LESSOR)
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
YEAR MAKE TYPE FUEL PLATE NO.
XXXX XXXX XX X XXXXXXXXXX
DATE REGISTERED UNLADEN WGT. GROSS WGT.
XX/XX/XX XXXXXXX XXXXXXX
VEHICLE IDENTIFICATION NO. TOTAL FEES PAID
XXXXXXXXXXXXXXXXXX XXXXXXXXXXXXX.XX
ACCOUNT NO. FLEET NO. UNIT NO.
XXXXXX XXX XXXXXXXXXX
VEHICLE USDOT VEHICLE TIN
XXXXXXX XXXXXXX
THE VEHICLE DESCRIBED HAS BEEN PROPORTIONALLY REGISTERED BETWEEN THE STATE OF VERMONT
AND THE JURISDICTIONS SHOWN BELOW. EXPIRES: XXX 99
NO JURISDICTIONS ARE TO BE LISTED AFTER THE ROW OF ASTERISKS OR CARD IS INVALID. THIS CARD
MUST BE CARRIED IN THE VEHICLE TO WHICH IT IS ISSUED OR BE SUBJECT TO CONFISCATION. COPIES ARE
NOT VALID.
CT 080000 DE 080000 NH 080000 NJ 080000 NY 080000 VT 080000
** ******* ** ******* ** ******* ** ******* ** ******* ** *******
** ******* ** ******* ** ******* ** ******* ** ******* ** *******
** ******* ** ******* ** ******* ** ******* ** ******* ** *******
** ******* ** ******* ** ******* ** ******* ** ******* ** *******
** ******* ** ******* ** ******* ** ******* ** ******* ** *******
** ******* ** ******* ** ******* ** ******* ** ******* ** *******
** ******* ** ******* ** ******* ** ******* ** ******* ** *******
** ******* ** ******* ** ******* ** ******* ** ******* ** *******
** ******* ** ******* ** ******* ** ******* ** ******* ** *******
AUTHORITY GRANTED UNDER 23 V.S.A. SEC. 305(a). RECEIPT LINE IS YOUR RECORD OF FEE PAID AND
VALIDATES THIS CAB CARD.
REGISTRANT’S (OPERATOR/LESSEE) NAME/ADDRESS LISTED BELOW
TA-VP-173
Bar Code Information
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX
Page 47
AUDITS AND RECORD REQUIREMENTS
AUDITS
Apportioned carriers shall be required to preserve the “Operational Records” on which the registration
application is based, plus the operational records for the three prior distance-reporting periods. Notice of
intent to audit will be given to the carrier. Authenticity of distance and registration will be verified and
assessment made for any deficiency found due. Any apportioned carrier, who refuses to comply with the
distance-reporting requirement, shall not be entitled to apportioned registration privileges.
In the event that the registrant’s operational records are not located in the base jurisdiction or are not made
available in the base jurisdiction and it becomes necessary for the base jurisdiction to send auditors to the
place where such records are normally kept, the base jurisdiction may require the registrant to reimburse the
base jurisdiction for per diem and travel expense of its auditors incurred in the performance of such audit.
Upon audit, the Commissioner shall assess for any deficiency found to be due. No assessment for deficiency
or claim for credit may be made for any period for which records are no longer required.
Assessments based on audit, interest on assessments, refunds, or credits on any other amounts including
auditor’s per diem and travel shall be made in accordance with the statute of each jurisdiction involved with
such audit of a registrant.
Every effort will be made by the audit staff of the Vermont Department of Taxes to schedule the IRP
registration audit in conjunction with International Fuel Tax Agreement Audit to avoid duplication of effort
by all parties.
RECORDS
Operational records kept for the carrier shall be documents supporting total distance traveled in each
jurisdiction and total distance traveled, such as fuel reports, trip sheets, logs, or computer runs that can be
supported by source documents when requested. An acceptable source document to verify fleet distance is
some type of “Individual Vehicle Distance Record.” (I.V.D.R.) which shall include the following basic
information:
1. Date (Starting and Ending).
2. Trip origin and destination.
3. Route of Travel.
4. Beginning and ending odometer or hubometer reading of the trip.
5. Total trip distance (including all movement, loaded, empty, deadhead and/or bobtail miles).
6. Distance traveled by jurisdiction
7. Unit number or vehicle identification number.
8. Vehicle Fleet number
9. Registrant’s name.
10. Trailer number
11. Driver’s signature and/or name.
Page 48
An I.V.D.R. must be completed for each movement of a vehicle. Registrants must be able to explain any
unaccounted time lapse of vehicle movement. Any “off road” distance must be accounted for and supporting
documents available (trip permit, daily driver logs, etc.)
Computer printouts and monthly reports such as fuel reports are merely recaps and are not acceptable at face
value. These must be supported by an I.V.D.R. in order to be of any use during an audit. Trip leases during
the distance reporting period should be attached to the I.V.D.R. Total distance operated under trip permits
should be included.
Registrants shall accumulate I.V.D.R.s and prepare a monthly recap in which miles are broken down by unit
and by state. From this the yearly recap can be prepared.
All registrants are liable for the proper maintenance of their distance records. Odometer/hubometer reading
are mandatory and must be in proper working order. Distance records are required to be maintained as
follows:
Distance records supporting the current registration year and the three previous registration years must be
available for audit. Any registrant failing to maintain adequate records for a unit or units qualified in
registrant’s fleet during the reporting period must provide evidence of non-use or the registrant is subject to
possible full fee assessment for each unit involved. Inadequate records may result in a carrier being
prohibited from obtaining apportioned registrations for one year.
Total fleet distance includes all distances operated in all jurisdictions (state and provinces) and this distance
shall conform to the following definition:
Total fleet distance shall mean the distance generated by any truck or truck-tractor, which was part of the
apportioned fleet during the reporting period preceding the year for which the registration is sought. The
total distance to be reported for any truck or truck-tractor, which was deleted from or added to the
proportional fleet during the distance-reporting period, shall be only the distance generated by such vehicle
while it was part of the proportional feet during the reporting period.
Total distance in relation to trailers or semi-trailers, which are part of a proportional fleet, shall mean the
distance generated by the power units of the fleet.
Page 49
APPENDIX
Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 51
Estimated Distance Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
IRP Jurisdiction Maximum Weights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
IRP Member Jurisdictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 77
Page 50
DEFINITIONS
ALLOCATED VEHICLE A vehicle to which a particular jurisdiction’s basic registration plate or
apportioned registration plate is attached upon payment of the
jurisdiction’s full basic registration fee. A portion of each fleet of one-
way vehicles is “allocated” to each jurisdiction into or through which
the fleet travels (each vehicle of the fleet need not enter every
jurisdiction).
APPORTIONABLE FEE Any periodic recurring fee required for licensing or registering
vehicles, such as, but not limited to, registration fees, license or weight
fees.
APPORTIONABLE Any vehicle, except recreational vehicles, vehicles displaying restricted
VEHICLES plates, city pick up and delivery vehicles, buses used in transportation
of chartered parties, and Government owned vehicles, used or intended
for use in two or more member jurisdictions that allocate or
proportionally register vehicles and used for the transportation of
persons for hire or designed, used or maintained primarily for the
transportation of property and;
1. Is a power unit having two axles and a gross vehicle weight or
registered gross vehicle weight in excess of 26,000 pounds or
11,793.401 kilograms; or
2. Is a power unit having three or more axles, regardless of weight; or
3. Is used in combination, when the weight of such combination
exceeds 26,000 pounds or 11,793.401 kilograms gross vehicle
weight.
4. Trucks and truck tractors, and combinations of vehicles having a
gross vehicle weight of 26,000 pounds or 11,793.401 kilograms or
less and buses used in transportation of chartered parties may be
proportionally registered at the option of the registrant.
AXLE An assembly of a vehicle consisting of two or more wheels whose
centers are in one horizontal plane by means of which a portion of the
weight of a vehicle and its load, if any, is continually transmitted to the
roadway. For purpose of registration, an “axle” is any such assembly
whether or not it is load bearing only part of the time. For example, a
single unit truck with a steering axle and two axles in a rear-axle
assembly is an apportionable vehicle even though one of the rear axles
is so-called “dummy”, “drag”, “tag”, or “pusher” type axle.
AXLE WEIGHT The weight transmitted to the surface by one axle or a combination of
axles in a tandem assembly.
BASE JURISDICTION For purposes of fleet registration, the jurisdiction where the registrant
has an established place of business, where distance is accrued by the
fleet and where operational records of such fleet are maintained or can
be made available.
Page 51
BASE PLATE The plate issued by the base jurisdiction and the only registration
identification plate issued for the vehicle by any member jurisdiction.
Base plate shall be identified by having the word “APPORTIONED”,
APP” or “PRP”and the jurisdiction’s name on the plate.
BUS A vehicle designed for carrying more than 10 passengers and used for
the transportation of persons
CAB CARD A registration card issued by the Base Jurisdiction for a vehicle of an
apportioned fleet, which identifies the vehicle, base plate, registered
weight by jurisdiction and showing the jurisdiction where the vehicle is
properly registered.
CARRIER An individual, partnership, or corporation engaged in the business of
transporting goods or persons.
CHARTERED PARTY A group or person who, pursuant to a common purpose and under a
single contract, and at a fixed charge for the vehicle in accordance with
the carrier’s tariff, lawfully on file with the Interstate Commerce
Commission, have acquired the exclusive use of a passenger-carrying
motor vehicle to travel together as a group to a specified destination or
for a particular itinerary, either agreed upon in advance or modified by
the chartered group after having left the place of origin.
COMBINATION A power unit used in combination with trailers and semi-trailers.
COMMERCIAL VEHICLE Any vehicle operated for the transportation of persons or property in
furtherance of any commercial or industrial enterprises – for hire or not
for hire.
COMMISSIONER The jurisdiction official in charge of registration of vehicles. In
Vermont this is the Commissioner of the Department of Motor
Vehicles.
COMMON CARRIER Any motor carrier that hires itself out to the general public to engage in
transportation by motor vehicle of passengers or property for
compensation.
CONTRACT CARRIER Any motor carrier transporting persons or property for compensation or
hire under control to a particular person, firm or corporation.
CONVERTER DOLLY An auxiliary undercarriage assembly with a fifth wheel and tow bar
used to convert a semi-trailer to a full trailer. (Sometimes called
“Converter Gear”.)
CREDENTIALS The cab card and apportioned plate issued for vehicles registered under
the apportioned registration program.
DEADHEAD To operate a commercial vehicle from one point to another without
transporting any type of cargo.
DOUBLE-BOTTOM A combination of a power unit pulling two (2) semi-trailers or a semi-
Page 52
COMBINATION trailer and full trailer.
ESTABLISHED PLACE OF A physical structure shall be designated by a street number or road
BUSINESS IS CONSTRUED location. A post office box is not sufficient to satisfy this requirement.
TO MEAN This physical structure must be open during normal business hours and
have located within it:
1. A telephone(s) publicly listed in the name of the fleet registrant,
2. A person(s) in permanent employment of the registrant conducting
the fleet registrant’s trucking related business. The trucking-related
business must constitute more than just credentialing, distance and
fuel reporting, and/or answering a telephone. Employees in the
permanent employment of the registrant, not contractual labor, must
be performing the trucking-related duties.
3. The operational records of the fleet and the maintenance of such
records (unless such records can be made available in accordance
with the provisions of Section 1602.)
EXEMPT CARRIER An individual, partnership, or corporation engaged in the business of
transporting exempt goods or person for compensation.
FEDERAL EMPLOYEE The number issued to your business by the IRS
ID(FEIN) (TIN)
FIFTH WHEEL A device used to connect a truck tractor or converter dolly to a semi-
trailer.
FLEET An apportionable vehicle or group of apportionable vehicles traveling
in the same set of IRP states
FULL TRAILER A vehicle without motive power, designed for carrying persons or
property for being drawn by a motor vehicle and so constructed that no
part of its weight rests upon the towing vehicle.
ICC An abbreviation for the United States Interstate Commerce
Commission.
HUNTER PERMIT / A permit issued to owner-operators to allow the movement of an
UNLADEN WEIGHT unloaded vehicle that does not have a current registration.
PERMIT
INTERNATIONAL An agreement between member jurisdictions for prorating fees between
REGISTRATION PLAN jurisdictions based on distance traveled by a fleet in each jurisdiction.
INTERSTATE Vehicle movement between or through two or more jurisdictions.
OPERATIONS
INTRASTATE Vehicle movement from one point within a jurisdiction to another point
OPERATIONS within the same jurisdiction.
I.V.D.R. Individual Vehicle Distance Record
Page 53
JURISDICTION A state, territory or possession of the United States, the District of
Columbia, or a province of Canada.
LEASE A written document vesting exclusive possession, control of and
responsibility for the operation of the vehicle to the lessee for a specific
period of time.
LESSEE A person, firm or corporation which has the legal possession and
control of a vehicle owned by another under the terms of a lease
agreement.
LESSOR A person, firm or corporation which under the terms of a lease, grants
the legal right of possession, control of and responsibility for the
operation of the vehicle to another person, firm or corporation.
LONG TERM LEASE A lease which covers 30 days or more.
MEMBER JURISDICTION States of the United States and Provinces of Canada, which are
members of the IRP.
DISTANCE IN-JURISDICTION DISTANCE – The total distance operated by a
fleet of proportionally registered vehicles in a jurisdiction during the
preceding year. In those cases where the registrant operated a fleet of
proportionally registered vehicles in a jurisdiction during the preceding
year. In those cases where the registrant operated a fleet of
proportionally registered vehicles in jurisdictions that require no
apportionment and grant reciprocity, Vermont adds such distance to the
Vermont in-jurisdiction distance.
MOTOR CARRIER An individual, partnership, or corporation engaged in the transportation
of goods or person.
MOTOR VEHICLE TYPES Power units (see trailers for non-powered units)
OPERATIONAL RECORDS Documents supporting distance traveled in each jurisdiction and total
distance traveled such as fuel reports, trip sheets and logs.
OWNER OPERATOR A person, firm or corporation leasing an apportioned motor vehicle
with driver to a motor carrier. Verification shall be made that a lease
exists between the owner-operator and the motor carrier.
POWER TAKE-OFF (PTO) Vehicle-mounted equipment that is powered by the main engine that
EQUIPMENT also propels a motor vehicle. Examples of PTO equipment are trash
compactors, concrete mixers, sewage pumps, and conveyors or other
loading/unloading devices on vehicles.
PRISM Performance Registration Information Systems and Management
PRECEDING REPORTING July 1 –June 30 period, which immediately precedes the registration, or
YEAR license year for which proportional registration is sought.
Page 54
PRIVATE CARRIER A person, firm or corporation which utilizes its own trucks to transport
its own freight.
PROPORTION A part, share, etc., in its relation to the whole (same meaning as
apportion which means to divide and distribute proportionally).
RECREATIONAL VEHICLE A vehicle designed or converted and used for personal pleasure or
travel by an individual or family.
RECIPROCITY Exemption from further registration by a bilateral jurisdiction of an
apportionable vehicle properly registered under the agreements
REGISTRANT A person, firm or corporation in whose name or names a vehicle is
properly registered.
REGISTRATION YEAR The twelve-month period during which the registration plates issued by
the base jurisdiction are valid according to the laws of the base
jurisdiction. The Vermont registration year is staggered.
RESTRICTED PLATE One that has time (less than a registration year), geographic area,
distance or commodity restriction (example – Farm Plate, Dealer Plate).
ROAD TRACTOR – Every motor vehicle designed and used for drawing other vehicles and
(MOBILE HOME TOTER) not so constructed as to carry any load thereon either independently or
any part of the weight of a vehicle or load so drawn.
SEMI-TRAILER A vehicle without motive power designed for carrying person or
property and for being drawn by a motor vehicle and so constructed
that some part of its weight, and that of its load, rests upon or is carried
by the towing vehicle.
SERVICE One who furnishes facilities and services including sales, warehousing,
REPRESENTATIVE motorized equipment and drivers under contract or other arrangements
to a carrier for transportation of property by a household goods carrier.
SHORT TERM LEASE A lease which covers less than 30 days.
TOTAL DISTANCE The total number of miles operated by a fleet of proportionally
registered vehicles in all jurisdictions during the preceding year. When
a jurisdiction needs to be added back during the registration year, the
carrier must use as a minimum the number of miles traveled in that
state in the preceding year; the original application percentages will not
reflect these changes.
TRACTOR A motor vehicle designed and used primarily for drawing other vehicles
but not so constructed as to carry a load other than a part of the weight
of the vehicles and load so drawn.
TRAILERS non-powered units
TRIP PERMIT A temporary permit issued by a jurisdiction in lieu of regular
apportioned registration.
Page 55
TRUCK Every motor vehicle designed, used or maintained primarily for the
transportation of property.
TRUCK TRACTOR A motor vehicle designed and used primarily for drawing other vehicles
but so constructed as to carry a load other than a part of the weight of
the vehicle loads drawn.
US DOT NUMBER The US DOT number is issued to motor carriers, registrants and
shippers by the United State Department of Transportation.
UTILITY TRAILER A full trailer or semi-trailer constructed solely for the purpose of
carrying property and not to exceed 6,000 lbs. (2,721.554 kilograms)
Page 56
ESTIMATED DISTANCE CHART
AB Alberta 50 NV Nevada 812
AL Alabama 227 NL Newfoundland/Labrador 50
AR Arkansas 408 NB New Brunswick 32
AZ Arizona 952 NH New Hampshire 5275
BC British of Columbia 59 NJ New Jersey 1706
CA California 2496 NM New Mexico 958
CO Colorado 268 NY New York 8251
CT Connecticut 3254 NC North Carolina 978
DE Delaware 180 ND North Dakota 153
DC District of Columbia 56 NS Nova Scotia 34
FL Florida 1022 OH Ohio 2174
GA Georgia 633 OK Oklahoma 770
IA Iowa 646 ON Ontario 858
ID Idaho 572 OR Oregon 1041
IL Illinois 1284 PA Pennsylvania 3122
IN Indiana 1506 PEI Prince Edward Isle 21
KS Kansas 192 PQ Quebec 3752
KY Kentucky 253 RI Rhode Island 480
LA Louisiana 201 SC South Carolina 754
MA Massachusetts 6798 SD South Dakota 126
MB Manitoba 50 SK Saskatchewan 50
MD Maryland 675 TN Tennessee 815
ME Maine 2516 TX Texas 1053
MI Michigan 627 UT Utah 526
MN Minnesota 318 VA Virginia 2392
MO Missouri 633 WA Washington 293
MS Mississippi 119 WI Wisconsin 673
MT Montana 426 WV West Virginia 265
NE Nebraska 1105 WY Wyoming 1156
This estimated distance chart has been designed to assist you when registering as a new carrier or adding
new states to your existing fleet.
The distance shown for each state is an average derived from the mileage that is reported through the IRP
renewal process for the calendar year 2005.
When calculating distance, it is required that total distance in one year be reported.
You must state on the renewal form or application how and why you estimated your distance.
Page 57
IRP Jurisdiction Maximum Weights
Max. Operating Max. Cab Card
Jurisdiction Exceptions/Conditions
Weight (in lbs.) Weight (in lbs.)
80,000 lbs. (4 axle combination)
Alabama 80,000 88,000
84,000 lbs. (5 axle combination)
Alberta 139,992 139,992
Arizona 80,000 80,000 Overweight Permit over 80,000 lbs.
Arkansas 80,000 80,000
British Columbia 141,100 139,994
California 80,000* 80,000 *Without Overweight Permit
Colorado 85,000* 80,000 *Without Overweight Permit
Connecticut None None* *80,000 lbs. with overweight permit
Delaware 80,000 80,000
District of Columbia 80,000 80,000
Florida 80,000 80,000
Georgia 80,000 80,000
*82,000 – 106,000 With permit
Idaho 129,000* 130,000
*108,000-129,000 with special route vehicle permit
Illinois 80,000 80,000
Indiana 80,000 80,000
Iowa No Maximum Unlimited
Kansas 85,500 85,500 Max 80,000 lbs on KS Interstate System
Kentucky 80,000* 80,000 Special Permit over 80,000
Louisiana 88,000 88,000 83,400 lbs on Interstate/88,000 lbs non Interstate
Maine 100,000 100,000
Manitoba 137,700 137,700
Maryland 80,000 80,000
Page 58
Massachusetts None None
Michigan 160,001 160,001
Minnesota 80,000* Unlimited *Overweight Permit for over 80,000 lbs.
Mississippi 80,000 80,000
Missouri 80,000 80,000
Montana 132,000 132,000
Nebraska 94,000 94,000
Nevada 129,000 80,000
Newfoundland and
Labrador
New Brunswick
New Hampshire 80,000* 80,000 *Overweight permit over 80,000
New Jersey
80,000 80,000
New Mexico 86,400 80,000
New York None* None Overweight Permit for over 80,000 lbs.
North Carolina 80,000 80,000 Overweight permit for over 80,000 lbs.
North Dakota 105,500 105,500
Nova Scotia
Ohio 80,000 80,000
Oklahoma 90,000 90,000 Annual permit required for over 80,000 lbs
Ontario
Special permit over 80,000
Oregon 105,500* 105,500
Pennsylvania 80,000 80,000
Overweight permits are issued for indivisible loads.
Prince Edward Island 137,788 137,788 Carriers must apply. Permits not issued for divisible
Registration based on d
l d d
i i d number of laxles. Overweight i h
Quebec
permit needed over 137,500 lbs.
Rhode Island 80,000 80,000
Page 59
Saskatchewan 137,787 137,787
South Carolina 80,000 80,000
*Must meet SD bridge weight laws. Overweight
South Dakota None* None*
permit required over 80,000 GVW on interstate.
Tennessee 80,000 80,000
Texas 80,000 80,000
On divisible loads w/overweight permit
Utah 129,000* 80,000
On non-divisible loads
Vermont 80,000 90,000 90,000 milk haulers only
Virginia 80,000 80,000
Washington 105,500 105,500
West Virginia 80,000 80,000
Wisconsin 80,000 80,000
Wyoming 117,000 117,000
Page 60
Page 61
International Fuel Tax Agreement (IFTA)
The International Fuel Tax Agreement is an agreement among jurisdictions for the uniform collection and
distribution of fuel tax revenues. Jurisdictions continue to set their own tax rates according to local and state
highway construction and maintenance needs, and are only required to notify other base jurisdictions of the
proper tax rates to collect.
For truckers the universal adoption of IFTA by all jurisdictions will mean savings of hundreds of millions of
dollars in complying with different fuel tax reporting requirements. The motor carrier will only need to deal
with a single jurisdiction for fuel use tax licensing and reporting.
Vermont became an IFTA member jurisdiction effective
January 1, 1997 and began issuing IFTA license credentials and decals on
December 1, 1996
The purpose of this publication is to present general information about the IFTA and your responsibilities as
a participant in the program. This booklet does not replace the law, regulation, or administrative documents
under which the IFTA program is administered, nor does it constitute a legal interpretation of the Intermodal
Surface Transportation Efficiency Act of 1991 or any other legislation or state or federal law.
For further information about IFTA or application assistance, please contact: Vermont Department
of Motor Vehicles, Commercial Vehicle Operations at (802) 828-2070, visit our web site at
www.dmv.state.vt.us
OR WRITE TO:
VT Department of Motor Vehicles
CVO Unit – IFTA
120 State Street
Montpelier, VT 05603-0001
IFTA INC. Links
The International Fuel Tax Association Inc. (IFTA Inc.) is a nonprofit corporation organized under the laws
of the State of Arizona. It is an association of all of the member jurisdictions that have entered into the
International Fuel Tax Agreement. IFTA, Inc. serves as a repository of information for IFTA. This includes
jurisdiction contact lists, information on jurisdiction fuel tax rates, and IFTA newsletters. The IFTA Articles
of Agreement, Procedures Manual, and Audit Manual are also maintained and updated by IFTA, Inc.
IFTA Inc. Home Page www.iftach.org
Articles of Agreement www.iftach.org/manual1.php
Procedures Manual www.iftach.org/manual1.php
Audit Manual www.iftach.org/manual1.php
Page 62
IFTA LICENSING REQUIREMENTS
Any person based in a member jurisdiction operating a qualified motor vehicle(s) in two or more member
jurisdictions is required to license under this Agreement.
To license under the IFTA in Vermont a carrier must meet all of the following requirements:
Your qualified motor vehicle(s) is registered in Vermont and travel in two or more jurisdictions.
(See definition of qualified motor vehicle below).
You have an established place of business in Vermont from which you maintain operational control
of your vehicle fleet.
You maintain records of your qualified motor vehicle(s) in Vermont or will make your records
available to officials or agents of the Commissioner of Motor Vehicles for audit purposes.
Your qualified motor vehicles travel in Vermont and at least one other IFTA member jurisdiction.
QUALIFIED MOTOR VEHICLES
“Qualified Motor Vehicle” means a motor vehicle used, designed, or maintained for transportation of person
or property and:
1. Having two axles and a gross weight or registered gross vehicle weight exceeding 26,000 pounds or
11,797 kilograms; or
2. Having 3 or more axles on the power unit regardless of weight; or
3. Is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797
kilograms gross vehicle or registered gross vehicle weight.
“Qualified Motor Vehicle” does not include recreational vehicles.
General Provisions:
A. The IFTA license and decals are valid for the calendar year only and must be renewed annually.
There is a grace period until the last day of February for all vehicles with previous year expired
decals with accounts that are in good standing.
B. IFTA tax return periods are concurrent with the calendar quarter periods of January 1st – March 31st;
April 1st – June 30th; July 1st – September 30th and October 1st - December 31st.
C. Payment of taxes must accompany the quarterly return or it will be returned and considered not filed.
D. It is the responsibility of the base jurisdiction to perform all tax audits. Another jurisdiction may re-
examine a base jurisdiction’s audit finding if the member jurisdiction reviews the audit work papers
and within 45 days of receipt of the audit findings by the member jurisdiction, notifies the base
jurisdiction of any errors found during such review and of its intention to conduct the re-examination.
Such re-examination by a member jurisdiction must be based exclusively on the audit sample period
utilized by the base jurisdiction in conducting its audit.
Page 63
Application for IFTA License:
The application form (TA-VP-211) for IFTA License may be obtained from the Vermont Department of
Motor Vehicles, Montpelier Vt. Or by accessing our web site at www.dmv.state.vt.us
1. All applications must be COMPLETE or they will be returned for completion before processing.
2. Any person obtaining an IFTA license will be required to furnish their DOT #, federal employer
identification number, or in the case of sole proprietorship, their social security number.
IFTA License:
A. One (1) International Fuel Tax License will be issued and is valid for the current calendar year. The
license is to be reproduced by the licensee and a copy placed in each qualified motor vehicle of the
licensee’s fleet that has valid IFTA decals.
B. Failure to be in possession of a copy of the fuel tax license can either result in the purchase of a trip
permit, issuance of a citation, or both.
C. A duplicate of a lost or destroyed IFTA license may be obtained by submitting an application to the
Department of Motor Vehicles, Commercial Vehicle Operation Unit, 120 State Street Montpelier Vt.
05603-0001.
IFTA Decal:
1. Two International Fuel Tax Agreement (IFTA) decals are issued for each qualified motor vehicle in
the fleet. The decals must be placed on the exterior portion of both sides of the cab. In the case of
transporters, manufacturers, dealers, or drive away operations, the decals need not be permanently
affixed, but may be temporarily displayed in a visible manner on both sides.
2. Failure to display the decals in the required location will either result in the purchase of a trip permit,
the issuance of a citation, or both.
3. An application is required when requesting additional or replacement decals. When requesting
replacement decals, the damaged decals must be returned with your request or a statement indicating
why they cannot be.
4. The number of decals requested must coincide with the number of vehicles that are being permitted.
Requests for “extra” decals will be denied.
5. Decals cannot be transferred between motor vehicles.
6. The license and decal(s) qualifies the licensee to operate in all IFTA member jurisdictions without
further licensing or identification requirements in regard to motor fuel use taxes.
Page 64
Page 65
Page 66
Additional Highway Use Fees
Kentucky, New Mexico, New York, and Oregon have a highway use fee in addition to the fuels tax.
If you travel in one of these four states, you must file its highway use fee reports in addition to filing
your Vermont IFTA return. Some or all of your vehicle distance will be reported on both the IFTA
return and that state’s highway use fee report. For additional information, contact jurisdictions
directly.
Bonding:
A. A license is not required to post a bond to obtain an IFTA license.
B. A bond may be required when a licensee fails to file timely fuel tax returns, fails to remit required
taxes with the return(s) or when an audit indicates existing problems that could jeopardize the interest
of contracting members of IFTA. The minimum bond will be at least two times the tax liability, or
$500.00, which ever is greater. The bond will be retained for a minimum of three years following the
last return violation at which time the bond will be refunded.
Tax Reporting:
1. The Department furnishes returns at least thirty (30) days prior to the due date of the return.
2. Returns shall include the following information:
a. Total distance traveled during the return period by qualified motor vehicles in the licensee’s
fleet regardless of whether the distance is taxable or nontaxable by jurisdiction;
b. Total number of gallons of motor fuel used by the licensee in the operation of qualified motor
vehicles;
c. In-jurisdiction distance traveled by qualified motor vehicles within each member jurisdiction;
d. Gallons of taxable motor fuel consumed within each member jurisdiction;
e. Any additional information that may be required by the Department.
3. Returns are required even though no operations were conducted during the return period.
4. Returns are required even though no taxable fuel was used.
5. The prior year IFTA license is valid through February, (only with prior year decal) and a return is
required through the 1st Quarter, even if the IFTA license has not been renewed.
6. Returns must be signed and dated or it will be considered incomplete. The return will be returned for
a signature and date, which could result in the return being received late and interest being assessed.
7. Failure to receive a return does not relieve the licensee from the obligation of submitting a return.
Contact the Department for replacement.
Page 67
Filing the Return:
1. Returns shall be considered received:
a. On the date shown by U.S. Postal Service or Delivery Service cancellation dates stamped on the
envelope containing the return, properly addressed to the Department of Motor Vehicles,
postage meters are unacceptable;
b. On the date it was mailed if satisfactory proof is presented to the Department of Motor
Vehicles to establish the date it was mailed;
c. On the date that is was delivered to a designated employee of the Department of Motor
Vehicles, if hand delivered.
Interest Provisions:
A. A tax return must be federally postmarked no later than midnight on the last day of the month
following the close of the return period. If delivery to the post office is on the returns due date, the
envelope should be hand canceled by the postmaster to ensure timeliness.
B. If the last day of the month falls on a Saturday, Sunday or a Legal Holiday, the next business day
shall be considered the final filing date.
C. The base jurisdiction shall assess interest on all delinquent taxes due each jurisdiction at a rate of 1%
per month.
D. Interest shall be calculated from the date tax was due for each month or fraction thereof until paid.
Measurements:
Licensees based in Vermont are required to report in U.S. measurements. Tax rates will be converted using
the following factors, and will be computed to the nearest one-tenth of a cent:
One Liter = .2642 Gallons One Gallon = 3.785 Liters
One Mile = 1.6093 One Kilometer = .62137 Miles
(ALL TAX RATES ON THE RETURNS HAVE ALREADY BEEN CONVERTED TO U.S. FUNDS)
Closing An IFTA Account:
To close an IFTA account you must submit a written request, return your IFTA credentials and IFTA
decals. All quarterly fuel taxes must be filed and paid in full prior to completely closing the account
Tax Exempt Distance
The licensee is required to obtain the definition of tax-exempt distance from each jurisdiction or by
accessing the IFTA website.
Page 68
Tax Exempt gallons are subject to Vermont Sales Tax
Net Payment
When filing a tax return, an overpayment generated in one jurisdiction will be applied to the taxes owed
another jurisdiction and the net tax owed is to be remitted on their return to Vermont.
License Suspension
A notice of suspension will be sent to a licensee who has not filed a written appeal within a thirty (30) day
period from notification of delinquency.
Noncompliance with record keeping requirements may also be cause for suspension/revocation of the
license.
License Responsibilities:
A. Record Retention
All data concerning the audit must be documented in sufficient detail to support the (International
Fuel Tax Returns) IFTR’S. The data must be retained for four years (16 quarters) plus the time
period included by waivers or jeopardy assessments.
B. Records Maintenance
An acceptable distance accounting system is an essential ingredient in compiling the data necessary
to complete the IFTR. A licensee’s system, at minimum, must include the distance date on each
individual vehicle, for each trip, and be recapitulated in monthly fleet summaries. Supporting
information should include the following documentation:
1. Date of Trip (starting and ending)
2. Trip Origin and destination.
3. Route of travel (may be waived by base jurisdiction).
4. Beginning and ending odometer or hub odometer reading of trip
5. Total trip distance.
6. Distance by jurisdiction
7. Unit number or vehicle identification number.
8. Vehicle fleet number.
9. Registrant’s name.
The licensee must maintain complete records, supported by fuel receipts, of all fuel purchases as reported
on IFTR. Fuel purchases will consist of gasoline, diesel, kerosene, gasohol, liquid petroleum gas,
compressed natural gas, or other fuel types. Separate totals must be compiled for each fuel type. Fuel
purchased as storage fuel or over the road purchases are to be accounted for separately.
Storage fuel is normally delivered into fuel storage facilities maintained by the licensee; fuel tax is due at
the time of delivery. The licensee must retain copies of all delivery tickets and/or receipts.
Bulk fuel inventory reconciliation’s must be maintained. In the case of withdrawals from bulk storage,
records must be maintained to distinguish fuel placed in qualified vehicles from other uses.
Page 69
A cash receipt, invoice, a credit card receipt or automated vendor-generated invoice or transaction listing
must support tax paid purchases. These records may be kept on microfilm; microfiche or other
computerized or condensed records storage system, which meets the legal requirements of the base
jurisdiction.
O.T.R (over the road) receipts should identify the vehicle by the plate or unit number, since only vehicles
identified with licensee’s operation may be reported for distance or fuel consumption.
Refunds and Credits
A. Credits
1. Net credit is transferred to a licensee’s account ledger of the base jurisdiction when total tax
payments resulting from tax paid purchases by the licensee exceed the total due in any one
period.
2. Each jurisdiction will allow full credit for tax paid purchases
3. Any excess of tax paid over tax liability in any member jurisdiction will be credited in full to
the tax liability in other member jurisdictions.
B. Refunds
1. Refunds will be made only when all tax liability, including audit assessments; have been
satisfied to all member jurisdictions.
2. Credit balances will be refunded at the time the return is filed.
Page 70
HOW VERMONT TAXES DIESEL FUEL
1. Vermont diesel fuel tax applies to all clear diesel.
• Clear diesel fuel is not dyed and has low sulfur content.
• It may be used in all registered motor vehicles and off highway equipment.
• The Vermont Diesel Tax rate is $.26 per gallon, which includes a $.01 clean up fee.
2. Vermont diesel fuel tax does not apply to dyed diesel.
Dyed diesel is colored red and has either a high or low sulfur content.
• High Sulfur dyed diesel may be used only in unregistered equipment, stationary engines,
tractors, etc. EPA regulations prohibit its use in motor vehicles.
• Low Sulfur dyed diesel may be used in stationary engines, tractors, equipment and other
vehicles that are not required to be registered. It may also be used in vehicles operated
exclusively by state and local Governments.
3. Diesel in Storage Tanks:
If you have only one diesel storage tank and use the fuel in both taxable and nontaxable ways, you
must buy taxed clear diesel. When you use tax-paid diesel fuel in nontaxable ways, you may apply
for a tax refund by filing the Vermont Diesel Fuel Refund Application. Records must be maintained
for four (4) years indicating the number of gallons withdrawn from the tank and put into each vehicle
or piece of equipment.
4. Sales tax on dyed diesel:
Vermont requires a 6% use tax be paid only on dyed diesel when it is used for non-propulsion
purposes.
Contact Commercial Vehicle Operations at:
Vermont Department of Motor Vehicles
CVO Unit - IFTA
120 State Street
Montpelier, VT 05603-0001
(802) 828-2070 or 828-2073 (Vermont Relay Service TTY# 711)
www.dmv.state.vt.us/COMMERCIAL/CVIFTA.htm
Page 71
VERMONT DIESEL FUEL REFUNDS
1. You may claim a refund of the Vermont diesel tax if:
• You have fuel receipts indicating the state tax was paid, and
• You use the fuel in a nontaxable manner, such as to operate:
A stationary engine
Unlicensed equipment & vehicles
A refrigeration unit with a separate fuel tank
A furnace or other device to heat a building or structure
Off Road Use
2. You may NOT claim a refund for fuel used in:
• A licensed motor vehicle that is operated on a Vermont road or highway that is open to the
public.
3. To claim a refund:
• Complete the Vermont Diesel Fuel Refund Application (TA-VP-35)
• Describe the nontaxable use of the taxed fuel
• Include fuel invoices indicating the state diesel tax was paid, place of purchase, number of
gallons and price per gallon
• Mail the completed application to:
Commercial Vehicle Operations
Attn: Diesel Fuel Refund
120 State Street
Montpelier, VT 05603
When you claim your diesel tax refund, you may owe 6% Vermont sales tax. This requires that you must be
registered with the Vermont Department of Taxes. For additional information please contact Tax Payer
Services at (802) 828-2551.
NON-TAXABLE FUEL ALLOWANCES
IFTA requires that all fuel placed in the propulsion tank of a qualified motor vehicle be reported on
the IFTA quarterly return with no deductions for PTO allowances.
IFTA returns must include all fuel placed into the propulsion tanks of the IFTA-qualified vehicle(s)
being reported. In addition, the only fuel that can be claimed for tax-paid credit on the IFTA return
will be fuel used by IFTA-qualified vehicles. All other claims for tax-paid credits for nontaxable
fuel (e.g., allowance fuel for PTO’s or fuel used in equipment) must be claimed on the VT Diesel
Fuel Tax Refund Application (TA-VP-35). The refund application must be submitted on a quarterly
basis, and should accompany your IFTA return in order to expedite the refund. Please note that
fuel invoices must accompany the Refund Application.
The VT Diesel Fuel Tax Refund Application is designed to allow credit for non-taxable fuel
consumed and used for non-propulsion. Applications made for these allowances will require the
completion of the worksheet on the reverse side of the application, which is used to calculate the
correct allowance for VT taxable fuel. Fuel invoices will not be required for allowance fuel
applications, and records must be maintained for 4 years. Application for other than allowance fuel
will not require the completion of the worksheet, but fuel invoices must be submitted.
Page 72
Page 73
Page 74
Audits
1) The base jurisdiction shall audit the licensee on behalf of all member jurisdictions.
2) Auditing by the base jurisdiction does not preclude another jurisdiction from also auditing the
licensee.
Audit by a member jurisdiction must be based exclusively on the audit sample period utilized by
the base jurisdiction in conducting such audit and such member jurisdiction shall pay audit
expenses.
3) Records are to be made readily available to the base jurisdiction.
a) If records are not available in the base jurisdiction of the licensee, the base
jurisdiction may require the licensee to reimburse the base jurisdiction for reasonable per
diem and travel expenses of it’s auditors as authorized by law.
b) If a licensee fails to make records available upon request, a base jurisdiction may, thirty
(30) days after requesting in writing that the records be made available, or receiving
notification of insufficient records, determine a tax jurisdiction based upon the IFTA
findings for each commissioner’s determination of the tax liability.
c) If a licensee fails to provide records for the purposes of an audit, the statute of limitation
regarding audits is extended until such records are provided.
d) If a licensee fails to provide adequate records, a standard of four miles per gallon will be
used.
e) Audit findings will be reported in writing to the licensee and any member jurisdiction in
which distance were traveled.
f) Vermont will collect any tax and interest owed to all member jurisdictions.
Page 75
Jurisdictional Address Listing for IRP & IFTA
Alabama Colorado
Department of Revenue Department of Revenue
Motor Vehicles Division Motor Carrier Services Division IRP Section
P.O. Box 327620 1881 Pierce Street, Room 114
Montgomery, AL 36132-7620 Lakewood, CO 80214
IRP (334) 242-9000 IRP (303) 205- 5602
IFTA (334) 353-7825 IFTA (303) 205- 8205
Alberta Connecticut
Alberta Transportation Department of Motor Vehicles
Prorate Services IRP/SSRS
1st Floor, 803 Manning Road NE 60 State Street
Calgary, AB Canada T2E 7M8 Wethersfield, CT 06161-1010
IRP (403) 297-2920 IRP (860) 263-5281
IFTA (403) 427-3044 IFTA (860) 541-3222
Arizona Delaware
Department of Transportation Department of Transportation
Motor Vehicle Division IRP Unit
1801 W. Jefferson Street P.O. Drawer 7065
Mail Drop 520M Dover, DE 19903-7065
Phoenix, AZ 85007 IRP (302) 744-2701
IRP (602) 712-6775 IFTA (302) 744-2702
IFTA (602) 712-9724
Arkansas District of Columbia
Department of Finance & Administration Department of Motor Vehicles
Office of Motor Vehicles 301 C Street, N.W.
IRP Unit Room 1063
1900 West 7th, Room 1010 Washington, D.C. 20024-1400
Little Rock, AR 72201 IRP (202) 727-6426
IRP (501) 682- 4653 Fax: (202) 727-5017
IFTA (501) 682- 4814
British Columbia Florida
Insurance Corporation of British Columbia Department of Highway Safety & Motor
P.O. Box 7500, Station Terminal Vehicles
Vancouver, BC V6B 5R9 Neil Kirkman Building
IRP (604) 443- 4450 2900 Apalachee Parkway
IFTA (250) 387- 0635 Tallahassee, FL 32399
IRP (850) 488- 6921
IFTA (850) 488- 6921
California Georgia
Department of Motor Vehicles Department of Revenue
PO Box 932320 Motor Vehicle Division, IRP Section
MS: H160 1200 Tradeport Boulevard
Sacramento, CA 94232 – 3200 Hapeville, GA 30354
IRP (916) 657-7971 IRP (404) 651-6206
IFTA (916) 324-2180 IFTA (404) 417- 6768
Page 76
Idaho Louisiana
Transportation Department Department of Public Safety & Corrections
Division of Motor Vehicles Office of Motor Vehicles
P.O. Box 7129 7979 Independence Blvd., Room #101
Boise, ID 83707-1129 Baton Rouge, LA 70896
IRP (208) 334- 8611 IRP (225) 925- 6270
IFTA (208) 334- 8692 IFTA (225) 219-7656
Illinois Maine
Secretary of State Bureau of Motor Vehicles
Vehicles Services Department #29 State House Station
Room 300, Howlett Building Augusta, ME 04330
Springfield, Ill 62756 IRP (207) 624-9000 ext.52135
IRP (217) 785-1800 IFTA (207) 624-9000 ext.52136
IFTA (217) 785-1397
Indiana Manitoba
Department of Revenue Commercial Vehicle Registration
Motor Carrier Services Division 1075 Portage Avenue
5252 Decatur Boulevard, Suite R Winnipeg, MB R3G 0S1
Indianapolis, IN 46241 IRP (204) 945-7380
IRP (317) 615-7340 IFTA (204) 945-3194
IFTA (317) 615-7345
Iowa Maryland
Department of Transportation Motor Vehicle Administration
Motor Vehicle Division 6601 Ritchie Highway, NE
Office of Motor Carrier Services Glen Burnie, MD 21062
P.O. Box 10382 IRP (410) 424-3014
Des Moines, IA 50306-0383 IFTA (410) 260-7138
IRP (515) 237-3258
IFTA (515) 237-3224
Kansas Massachusetts
Department of Revenue Registry of Motor Vehicles
Division of Vehicles IRP Section
Motor Carrier Services Bureau One Copley Place
3718 SW Burlingame Road Tower One, Third Floor
Topeka, KS 66609-1217 Boston, MA 02116
IRP (785) 271-3145 IRP (617) 351-9320
IFTA (785) 296- 4041 IFTA (617) 887- 5054/5057
Kentucky Michigan
Transportation Cabinet Department of State
IRP Section Secondary Complex
Box 2323 7064 Crowner Drive
Frankfort, KY 40602-2323 Lansing, MI 48918-9915
IRP (502) 564-4120 IRP (517) 322-1097
IFTA (502) 564- 4154 IFTA (517) 636- 4580
Page 77
Minnesota Newfoundland and Labrador
Department of Public Safety IRP Office
1110 Centre Pointe Curve, Suite 425 PO Box 8710
Mendota Heights, MN 55120 St. John’s NF A1B 4J5, Canada
IRP (651) 405-6161 IRP (709) 729- 4921
IFTA (651) 405-6161 IFTA (709) 729- 1786
Mississippi New Brunswick
State Tax Commission Department of Public Safety
P.O. Box 1140 364 Argyle Street, 3rd Floor
Jackson, MS 39215 Fredericton, NB E3B 1T9
IRP (601) 923-7100 IRP (516) 453-2407
IFTA (601) 923-7152 IFTA (516) 444-5758
Missouri New Hampshire
Highway Reciprocity Commission Department of Safety
Department of Revenue International Registration Plan
P.O. Box 893 10 Hazen Drive
Jefferson City, MO 65105-0893 Concord, NH 03305
IRP (573) 751-6433 IRP (603) 271-2196
IFTA (573) 751-3671 IFTA (603) 271- 2311
Montana New Jersey
Department of Transportation Department of Transportation Motor Vehicle
Motor Carrier Services Division Services Motor Carriers Unit, IRP Section
P.O. Box 4639 225 E. State Street, PO Box 178
Helena, MT 59620 Trenton, NJ 08666-0178
IRP (406) 444-6130 IRP (609) 633-9399
IFTA (406) 444-7629 IFTA (609) 633-9408
Nebraska New Mexico
Department of Motor Vehicles Taxation & Revenue Department
Motor Carrier Services Motor Vehicle Division
P.O. Box 94729 P.O. Box 1028
Lincoln, NE 68509-4729 Santa Fe, NM 87504
IRP (402) 471- 4435 IRP (505) 827- 2265
IFTA (888) 622 - 1222 IFTA (505) 827-1005
Nevada New York
Department of Motor Vehicles & Public Safety Department of Motor Vehicles
Registration Division, Motor Carrier Bureau International Registration Bureau
555 Wright Way P.O. Box 2850 – ESP
Carson City, NV 89711 Albany, NY 12220-0850
IRP (775) 684- 4711 IRP (518) 473-5834
IFTA (775) 684- 4610 IFTA (800) 972-1233
North Carolina Oregon
Department of Transportation Department of Transportation
Division of Motor Vehicles Motor Carrier Transportation Division
International Registration Plan S 550 Capitol Street, N.E.
1425 Rock Quarry Road, Suite 1 Salem, OR 97301-2530
Raleigh, NC 27610 IRP (503) 378-6699
IRP (919) 733-3642, IFTA (919) 733-8179 IFTA (503) 373-1987
Page 78
North Dakota Pennsylvania
Department of Transportation Department of Transportation
Motor Vehicle Division Commercial Registration Section
608 East Boulevard Avenue 1101 S. Front Street 1st Floor
Bismarck, ND 58505-0780 Harrisburg, PA 17104
IRP (701) 328-2725 IRP (717) 783-6095
IFTA (701) 328-2928 IFTA (800) 482-IFTA
Nova Scotia Prince Edward Island
Department of Business & Consumer Service Highway Safety Operations
1505 Barrington St. Department of Transportation & Public Works
9th Floor, Merritime Center 33 Riverside Drive P.O. Box 2000
Halifax, NS B3J 3P7 Charlottetown, Prince Edward Island C1A 7N8
IRP & IFTA (800) 477-0007 IRP (902) 368-5202
IFTA (902) 569-7541
Ohio Quebec
Bureau of Motor Vehicles Societe de l’assurance automobile du Quebec
P.O. Box 16520 333, boul. Jean Lesage, Local C-3-33 CP 19600
Columbus, OH 43266- 0020 Quebec City, Canada G1K 8J6
IRP (614) 752-7587 IRP (418) 528-4343
IFTA (614) 466-3036 IFTA (418) 643-4624
Oklahoma Rhode Island
Tax Commission Division of Motor Vehicles
Motor Vehicle Division 45 Park Place
2501 Lincoln Boulevard Pawtucket, RI 02860
Oklahoma City, OK 73194 IRP (401) 728-6692
IRP (405) 521-3036 IFTA (401) 222-6317
IFTA (405) 521- 2363
Ontario Saskatchewan
Ministry of Transportation Government Insurance
Licensing and Control Branch-Operations 2260 11th Avenue
Main Floor, Building “A” Regina, SK S4P 2N7
1201 Wilson Ave IRP (306) 751-1250
Downsview, Ontario M3M 1J8 IFTA (306) 787-7749
IRP (416) 235-3923
IFTA (905) 433-6385
South Carolina Virginia
Department of Motor Vehicles Department of Motor Vehicles
P.O. Box 1993 2300 West Broad Street P.O. Box 27412
Blythewood, SC 29016 Richmond, VA 23269-0001
IRP (803) 896-3870 IRP (866) 878- 2582
IFTA (803) 896-3874 IFTA (866) 878-2582
Page 79
South Dakota Washington
Department of Revenue Department of Licensing
Prorate and Commercial Licensing Prorate and Fuel Tax Services
445 East Capitol Avenue P.O. Box 9036
Pierre, SD 57501-3100 Olympia, WA 98507-9228
IRP (605) 773-4111 IRP (360) 664-1858
IFTA (605) 773-5335 IFTA (360) 664-1868
Tennessee West Virginia
Department of Safety Division of Motor Vehicles
1150 Menzler Road 1800 Kanawha Boulevard, East Bldg. 3 Room
Nashville, TN 37210 138
IRP (615) 687-2260 Charleston, WV 25317
IFTA (615) 687-2296 IRP (304) 558-3629
IFTA (304) 558-3629
Texas Wisconsin
Department of Transportation Department of Motor Vehicles
Vehicle Titles and Registration Division P.O. Box 7911
4000 Jackson Avenue Madison, WI 53707-7911
Austin, TX 78779-0001 IRP (608) 266-9900
IRP (512) 465-7570 IFTA (608) 267-4382
IFTA (512) 463-3849
Utah Wyoming
State Tax Commission Department of Transportation
210 North 1950 West Motor Vehicle Services
Salt Lake City, UT 84134 5300 bishop boulevard
Phone (801) 297-6800 Cheyenne, WY 82009-3340
toll free (888) 251-9555 IRP (307) 777-4829
IFTA (801) 297-7661 IFTA (307) 777-4827
Vermont
Agency of Transportation
Department of Motor Vehicles
120 State Street
Montpelier, VT 05603-0001
IRP (802) 828-2071
IFTA (802) 828-2070
Page 80