States That Require Out Of State Carriers To File Returns/Reports?

**rsconsulting** · 06.25.2012

This is a CONTINUATION (I guess) if grvdgrs General Freight Permitting thread - more specifically, towards states that require SEPARATE RETURNS or REPORTS from MC's that aren't Home-State'd" in their jurisdiction.

NOT looking for info on states that require different "road permits" per se' (NY, NM, KY, OR) - but more specially, states that require filing of "returns", even if a carrier does a even ONE pickup/drop (like NJ) - or even "just passing through (like Arkansas).

Jeezus H - as if IRP, IFTA, SSR/UCR and KY's/NM's/etc. weren't frikkin enough...

WHY in gods name would a single truck O/O want to even go through all this krapola ANYWAY?

Since this doesn't seem to be covered in the stickey'd "Steps Forms Info" thread - howsabouts we try to compile a list of states that require filings/returns/etc. IN ADDITION TO the IRP/IFTA/Road Tax's that are "common knowledge"...

Rick

**rsconsulting** · 06.25.2012

I'll Get the ball rolling here...

Arkansas: http://www.apscservices.info/tax-mc-faq.asp#assessment

What companies are subject to assessment by the Tax Division?

The Tax Division is responsible for assessing the property of all telecommunications providers, including all local exchange carriers, interexchange carriers, private pay phone providers, and cellular telecommunications carriers, gas companies, pipeline companies, railroads, electric power companies, water companies, barge lines, airlines, cable television companies, private car companies, motor carriers and bus lines. Ark. Code Ann. §§ 26-26-1601, 26-26-1701 and 26-26-1801.

All motor carriers and bus lines that travel for hire into or through the State of Arkansas are subject to assessment by the Tax Division

What is the filing date for the Motor Carrier Annual Reports and the Bus Line Annual Reports?

Motor Carrier and Bus Line reports must be filed on or before March 31^st . Ark. Code. Ann. § 26-26-1602.
A company may request an extension of time to file the Annual Report. The maximum allowable extension of time is 60 days. The extension request must be made in writing before the applicable due date for the Report and there must be good cause shown for extending the filing date. Ark. Code. Ann. § 26-26-1604.

The form: Annual Report: http://www.apscservices.info/tax_forms/2012MCReport.pdf

Rick

**rsconsulting** · 06.25.2012

Kansas: http://www.ksrevenue.org/pvdmc-faqs.html

Q:What is the purpose of the rendition?
A:The purpose of the Rendition is to comply with Kansas statutes which provide for assessment and taxation of over-the-road motor vehicles and rolling equipment owned, operated, leased, or used by common, contract, or exempt motor carriers operating in or through Kansas.

Q:Who must file?
A:K.S.A. 79-6a requires a filing from every entity which was a motor carrier on the first day ofJan. of said year and who or which owned, used or operated any over-the-road motor vehicles or rolling equipment in the state of Kansas during the preceding year.

**Autocar** · 06.26.2012

Originally Posted by rsconsulting

Jeezus H - as if IRP, IFTA, SSR/UCR and KY's/NM's/etc. weren't frikkin enough...

WHY in gods name would a single truck O/O want to even go through all this krapola ANYWAY?

Rick

Add one to the list of why I find value in splitting revenue percentage with my carrier.

**wichris** · 06.26.2012

The states that have active enforcements are NJ,KS,PA,NE,NM. If you have IFTA miles in the state and PU/Drop in the state one time during the calender year(in their opinion that creates a nexus) they want some sort of registration. All the state's have the same basic thing,some just enforce it more than others.

**rsconsulting** · 06.26.2012

Originally Posted by wichris

The states that have active enforcements are NJ,KS,PA,NE,NM. If you have IFTA miles in the state and PU/Drop in the state one time during the calender year(in their opinion that creates a nexus) they want some sort of registration. All the state's have the same basic thing,some just enforce it more than others.

I believe KS and AR consider a "nexus" to be even "just passing through" without so much as a stop.

New Jersey will always be - well...

New Jersey (LOL) - as evidenced by a NJ Supreme Court Decision that considered a Grateful Dead sticker on a car to be probable cause for a search.

Rick

**rsconsulting** · 06.26.2012

Originally Posted by Autocar

Add one to the list of why I find value in splitting revenue percentage with my carrier.

Starting to see this more an more...

But what about - say the instance that someone else was talking about (in the other thread I believe), about a leased on O/O getting stopped in NJ - because the CARRIER owed $$ ?

LS - being as big as they are is one thing - but the "smaller guys" (NOT a shot at you there Bill), that may not be crossing all the "I's" or dotting all the "T's", may end up getting an unsuspecting O/O jammed up because THEY weren't in compliance...

Rick

**wichris** · 06.26.2012

Originally Posted by rsconsulting

Starting to see this more an more...

But what about - say the instance that someone else was talking about (in the other thread I believe), about a leased on O/O getting stopped in NJ - because the CARRIER owed $$ ?

LS - being as big as they are is one thing - but the "smaller guys" (NOT a shot at you there Bill), that may not be crossing all the "I's" or dotting all the "T's", may end up getting an unsuspecting O/O jammed up because THEY weren't in compliance...

Rick

If the carrier isn't registered,it doesn't matter if it's a company or O/O truck(at least NJ and KS) Untill it's paid they won't release the vehicle.

**Autocar** · 06.26.2012

Originally Posted by rsconsulting

Starting to see this more an more...

But what about - say the instance that someone else was talking about (in the other thread I believe), about a leased on O/O getting stopped in NJ - because the CARRIER owed $$ ?

LS - being as big as they are is one thing - but the "smaller guys" (NOT a shot at you there Bill), that may not be crossing all the "I's" or dotting all the "T's", may end up getting an unsuspecting O/O jammed up because THEY weren't in compliance...

Rick

This is why I recommend an O/O check out, thoroughly, any carrier, before leasing on. Your risk with a new carrier is much higher, in my opinion, then the older established carriers.
Enforcement personnel don't care who actually owns the vehicle, they only care who the carrier is as most of the regs refer to the carrier, not the actual owner.

**SHC** · 06.26.2012

IL requires a seperate "intrastate" permit as well. Only needed of you pickup and deliver inside the state, just passing thru or pickup/delivery from there to another state is included with the apportioning of your home states licensing.