Glossary
Weight-distance tax
A state tax charged per mile traveled in the state, scaled by the vehicle’s weight. Kentucky, New Mexico, and New York levy theirs in addition to fuel tax, while Oregon’s weight-mile tax applies in place of fuel tax for heavy trucks. Carriers running those states register for the account and file periodic mileage reports.
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The full guide goes past the definition into the filings, deadlines, and steps: Weight-distance tax states.
Working the numbers already? Calculate a state weight-distance tax.
Related terms
Apportioned plate
A single license plate issued under the IRP that lets a commercial vehicle operate in every member jurisdiction. The registrant pays each jurisdiction a share of the fee based on the miles the fleet travels there.
Base jurisdiction
The single state or province where a carrier registers under IRP and licenses under IFTA, chosen by where the fleet is based and keeps its records. The base jurisdiction collects the fees and taxes and settles them with the other member jurisdictions.
BMC-84 surety bond
The surety bond a property broker or freight forwarder files with FMCSA as its financial responsibility instrument. It guarantees payment to carriers and shippers; a broker may instead file a BMC-85 trust fund for the same amount.
BMC-91
The form an insurer files with FMCSA to prove a motor carrier carries the required public liability (bodily injury and property damage) coverage. It is one of the filings that must be on record before for-hire authority becomes active.
Haul Handbook publishes educational information about trucking registration and compliance requirements. This is not legal, financial, or tax advice. Rules, fees, and deadlines change; confirm with the agency before you file or pay.