By the TruckerNavi compliance team, led by Dmitry Borovoy, a New Jersey-licensed insurance producer and author of "Safety Manager: From Zero to Expert".
Short answer: you need IRP apportioned plates when a power unit runs in two or more IRP member jurisdictions and has two axles with a gross or registered gross weight above 26,000 pounds, or three or more axles at any weight, or pulls a combination heavier than 26,000 pounds (IRP Plan, Article II). You register in one base jurisdiction, the state of your established place of business (or of your residence, where the state allows it), and get one apportioned plate and one cab card per truck, valid in all 59 jurisdictions. The fee is each state's full-year registration fee multiplied by your share of miles there (Section 400); a new fleet with no mileage history is priced on the base state's average per-vehicle distance chart (Section 320). At 55,000 pounds or more the base state must see a receipted Form 2290 Schedule 1 first (26 CFR 41.6001-2), unless you bought the truck within the last 60 days. Trailers are not apportioned (Section 515).
Why it matters: without the plate a truck over the threshold leaves its base state only on trip permits, $25 for 72 hours or $50 for 144 hours in Texas (TxDMV) and $30 for 10 days in Florida (FLHSMV). And under PRISM a state can deny, suspend or revoke the registration of a carrier under a federal out-of-service order (FMCSA PRISM).
The International Registration Plan is a registration reciprocity agreement between the 48 contiguous states, the District of Columbia and 10 Canadian provinces, 59 jurisdictions in all (California DMV IRP Handbook, Chapter 1). You register once in a base jurisdiction, pay one invoice that the base state splits among the states you drive in, and carry one plate and one cab card that every member honors. Since September 30, 1996, 49 U.S.C. 31704 has barred any state from enforcing a registration law that limits a commercial motor vehicle registered under IRP in a member state.
Article II defines an apportionable vehicle as a power unit used in two or more member jurisdictions to carry persons for hire or property that (i) has two axles and a gross or registered gross vehicle weight in excess of 26,000 pounds, or (ii) has three or more axles regardless of weight, or (iii) is used in a combination whose gross weight exceeds 26,000 pounds (IRP Plan). Recreational vehicles, restricted plates and government vehicles are excluded; a power unit at 26,000 pounds or less may be apportioned at the registrant's option.
The plate is registration only. NJ MVC lists what IRP does not do: it does not waive operating authority, IFTA, other state taxes, Form 2290, proof of liability coverage or size and weight limits (NJ MVC). The four regimes one truck usually trips at once are compared in IRP vs IFTA vs NY HUT vs Form 2290; the short version:
| Registration | Threshold | Who issues it | What you get | Source |
|---|---|---|---|---|
| IRP | Power unit in 2+ jurisdictions: two axles and over 26,000 lb, or 3+ axles, or a combination over 26,000 lb | Base jurisdiction (NJ MVC, NY DMV IRB, PennDOT, FLHSMV, TxDMV, CA DMV, IL SOS) | Apportioned plate and cab card for all 59 jurisdictions | Plan, Article II |
| IFTA | Same three tests | Base jurisdiction, usually the same office | License, two decals per truck, quarterly fuel tax return | FLHSMV |
| Form 2290 | Taxable gross weight 55,000 lb or more | IRS | Receipted Schedule 1, required by the base state before the plate | IRS |
| UCR | Interstate carriers by fleet size: $55 for 0-2 vehicles in 2027 (fees effective October 1, 2026) | Base state via the national UCR portal | Annual registration; Texas checks it before IRP | plan.ucr.gov |
| USDOT number | 10,001 lb GVWR, GCWR or actual weight in interstate commerce | FMCSA, through Motus since May 14, 2026 | The number named on the IRP application as carrier responsible for safety | FMCSA |
A two-axle truck at exactly 26,000 pounds gross or registered gross weight is not apportionable, because the test is weight in excess of 26,000 pounds; a two-axle box truck at 26,000 pounds GVWR runs interstate on a base plate. Three things pull a lighter truck back over the line: three or more axles at any weight (the Plan counts an axle even if it bears load only part of the time, so a tag or pusher axle counts); combination weight, so a 20,000-pound truck with a 10,000-pound trailer is a 30,000-pound combination; and registered weight, so a truck registered at 33,000 pounds is over the line even when empty. Read the registration document, not the load. A lighter truck may apportion voluntarily when trip permits on a regular multi-state lane cost more than apportioned fees. The reverse holds too: a truck used only inside one state is not eligible for IRP at all, as FLHSMV states for intrastate-only Florida vehicles (FLHSMV).
Section 305(a) lets you choose as base jurisdiction any member jurisdiction where (i) you have an established place of business, (ii) your fleet accrues distance, and (iii) your operational records are kept or can be made available (Plan, Section 305). All three together: a state where you never drive and keep no records cannot be your base, whatever its fee chart says.
The definition was moved into Section 305 and tightened by Ballots 462 and 463, effective October 1, 2025 (historical note to Article II of the current Plan). Section 305(b) now requires a physical structure you own or lease for at least 12 months, a street address, signage and posted hours, and staffing of at least 20 hours a week by permanent employees, not independent contractors, who manage the trucking business there. In the Plan's own words, virtual and/or shared office spaces shall not qualify.
Most states also accept residency of an individual or a company officer, each with its own proofs. New Jersey wants proof of address at opening, at renewal and at every address change, plus an Interstate USDOT number, and suspends without refund if the base address turns out to be outside the state (NJ MVC FAQ). Pennsylvania wants three documents at one address, one of them a Pennsylvania driver's license or a Department of State registration, and no P.O. Box (PennDOT FAQ). Florida wants three proofs of an office staffed by employees, not service agents, or of residency of the applicant or an officer (FLHSMV). Texas wants residency documents at one address, such as a Texas driver's license, corporate registration, tax returns, utility bills or a Texas-titled vehicle (TxDMV). California accepts applications only with proof of residency or an established place of business in California (CA DMV). Illinois wants four documents, one of them a phone bill, none older than 60 days (Illinois SOS FAQ).
This is not the principal place of business on the MCS-150; FMCSA's own address rules are in which address to use for your USDOT and LLC, and the New Jersey state steps are in how to start a trucking company in New Jersey.
Section 400 gives the formula: for each member jurisdiction, your apportionment percentage multiplied by that jurisdiction's fee for full registration of the vehicle (Plan, Section 400). The percentage is that jurisdiction's share of your total fleet distance in the reporting period: the 12 months ending June 30 of the year before the registration year, which Illinois spells out as July 1, 2024 through June 30, 2025 for the 2027 year (Illinois SOS). Total distance means every mile, loaded, empty, deadhead and bobtail (Article II); missing bobtail miles are the classic audit finding. A fleet with no actual distance in the reporting period is priced on the base state's average per-vehicle distance chart, updated by March 31 each year (Section 320), a rule in force since the Full Reciprocity Plan of January 1, 2015 put every jurisdiction on every cab card (PennDOT). Section 420 blocks APVD for a "new" fleet made up mostly of trucks you already ran in the reporting period.
Two more rules: under Section 325 a registered weight of 80,000 pounds or less may not vary by more than 10 percent between jurisdictions (PennDOT Pub 181), and a state must give IRP, Inc. 120 days' notice before changing a fee (Section 1205; schedules on irponline.org), which is why identical miles can produce a different renewal invoice. FLHSMV's worked example puts the formula on numbers: an 80,000-pound tractor, 100,000 miles, four states (FLHSMV):
| Jurisdiction | Miles | Share | Full-year fee in that state | Apportioned fee |
|---|---|---|---|---|
| South Carolina | 25,000 | 25% | $800.00 | $200.00 |
| North Carolina | 25,000 | 25% | $1,235.00 | $308.75 |
| Georgia | 15,000 | 15% | $1,000.00 | $150.00 |
| Florida (base) | 35,000 | 35% | $1,322.00 | $462.70 |
| Total | 100,000 | 100% | $1,121.45 |
There is no single price, because the mix of states and each state's full-year fee for your weight both change per carrier: the same 80,000-pound tractor on the same lanes gets a different invoice from Trenton and from Springfield. What can be pinned down is the multiplier, the full-year fee for an 80,000-pound power unit in each state. The New Jersey and Pennsylvania figures are worked examples from state guides, and the guides say so; the portal or the invoice shows the statutory fee. A small base fee tells you little on its own: New York's $576 cap applies to the New York line only, and a New York carrier with 40 percent of its miles in Pennsylvania pays Pennsylvania's rate on those miles.
| State | Full-year fee, 80,000-lb power unit | What else is added | Registration cycle | Source |
|---|---|---|---|---|
| New Jersey | About $1,223 in the NJ MVC Carrier Guide example ("examples only"); mCarrier calculates the actual figure after filing | Certificate of Insurance with $1.5 million automobile liability before any apportioned vehicle moves; records kept 5 years | Set by Motor Carrier Services at account opening | NJ MVC guide, FAQ |
| New York | No more than $576: $3.60 per 500 lb, capped for 18,001-80,000 lb registered for one year | 3.25% diesel surcharge from 8,501 lb; $25 plate fee; $50 title; MCTD fee $25 a year in 12 counties including New York City | One year | NY DMV MV-202C |
| Pennsylvania | $2,244 in the PennDOT Pub 181 example (edition 3-25) | Certified funds only; full liability policy on file, non-trucking and bobtail not accepted; temporary authority 60 days | June 1 to May 31, no staggering | Pub 181, pa.gov |
| Florida | $1,322 (Heavy Truck, 72,000 lb or more) | No grace period; late penalty from the 11th day, $5 to $250; permanent semitrailer plate $68 separately | 12 months, staggered January to October, month printed on the plate | flhsmv.gov/fees |
| Texas | $840.30 (combination plate, 80,000 lb) | Card payment $0.25 plus 2.25%; UCR must be current; up to 72 hours per TxFLEET transaction | 12 months, expiring at the end of the month before the month of purchase | TxDMV, apportioned registration |
| California | $2,064 gross vehicle weight fee for 75,001-80,000 lb (includes $122 CVRA), plus a vehicle license fee based on purchase price and county fees | CHP IRP fee $34; IRP indicia $22 per vehicle; application $2; cab card $2; balance due within 20 days | Set by DMV; no walk-in filing | CA DMV Appendix 1F, IRP Handbook Ch. 5 |
| Illinois | $2,890 flat weight class Z (77,001-80,000 lb) plus the 14.35% Commercial Distribution Fee surcharge | Secured funds for the first three full years; card plus 2.25%, no cash; 45-day temporary permit $3 | April 1 to March 31; renewals online only from April 1, 2026 | Illinois SOS fees, FAQ |
| TruckerNavi filing | We prepare and file the IRP application in your base state, including the document package, Schedule 1 and the insurance certificate: turnkey filing, pricing on request. State fees are paid separately at the state's rate on the day of filing. | /permits | ||
The core package is the same everywhere. The USDOT number and EIN of the carrier responsible for safety: Texas requires both on every application (TxDMV IRP packet), Illinois asks for yours or the carrier's you lease to. The base-jurisdiction proofs from the previous section. Proof of ownership: the title, or in Texas a Texas title or Registration Purposes Only record; Illinois accepts an assigned title, a dealer bill of sale or an ST-556 no older than six months, and the power unit needs no Illinois title. Form 2290 Schedule 1 for every truck at 55,000 pounds or more unless purchased within 60 days. Liability insurance for the operating carrier: Pennsylvania and Texas reject non-trucking and bobtail policies, and New Jersey wants a Certificate of Insurance showing $1.5 million automobile liability before an apportioned vehicle moves. A lease if the truck runs under another carrier's authority. And the state's fleet, vehicle and distance schedules. Where and how to file:
| State | Where to file | Forms and specifics | Contact | Temporary credential and timing |
|---|---|---|---|---|
| New Jersey | Motor Carrier Services only: 120 South Stockton Street, Trenton, NJ 08666; mail P.O. Box 133, Trenton, NJ 08666-0133; online via mCarrier. Regular MVC agencies do not issue IRP | IRP Application with proof of address; COI with $1.5 million auto liability; Interstate USDOT | (609) 633-9400 ext. 2; mcscustomerservice@mvc.nj.gov | Same-day service not always available |
| New York | International Registration Bureau by mail (P.O. Box 2850 ESP, Albany, NY 12220-0850) or online via OSCAR; the Albany counter is closed | IRP-6 (Schedules A and C), IRP-5 (Schedule B), IRP-16 booklet, IRP-8 manual; fees calculated only after processing | 518-473-5834, Mon-Thu 9:00-13:00; dmv.sm.irb@dmv.ny.gov | Temporary Authority up to 30 days, $5 per vehicle plus fees, faxed within 2 business days (IRP-21) |
| Pennsylvania | Commercial Registration Section, P.O. Box 68286, Harrisburg, PA 17106-8286; in person at the Riverfront Office Center, Harrisburg | MV-556 (new account), MV-550A (one vehicle), MV-550 and MV-551 (several); certified funds | 717-412-5300 | Same day in Harrisburg; temporary authority 60 days through an agent |
| Florida | Mail, the Interstate Carrier Filing System online, or walk-in at the Neil Kirkman Building, 2900 Apalachee Parkway, Tallahassee, Room B-138; private IRP tag agents in Avon Park, Boca Raton, Lakeland and St. Petersburg | Three proofs of established place of business or residency; power units only | (850) 617-3711 | Walk-in same day not assured; renewal notice by email 90 days ahead |
| Texas | TxFLEET online only for new accounts | MCD-467; Texas title or RPO per vehicle; Schedule 1 within 60 days of title assignment; UCR current; lease if applicable | (800) 299-1700, option 5; TxFLEET@TxDMV.gov | Up to 72 hours per transaction; 72-hour permit $25 or 144-hour permit $50 for the gap |
| California | IRP Operations Section, P.O. Box 932320 MS H160, Sacramento, CA 94232-3200; no walk-in; field offices do not take original IRP applications | MC 2129 IRP checklist, Schedules A/B and C; registration agents only with a DMV license; payment as 100% California fees, California plus other states, or a deposit of $250 per vehicle per month | (916) 657-7971 | Unladen Weight Permit (REG 4030) $30 for an empty move |
| Illinois | Springfield only: mail to Commercial and Farm Truck Division, 501 S. Second St., Room 300, Springfield, IL 62756; walk-in at 2701 S. Dirksen Parkway; new applicants email documents to irpremit@ilsos.gov | IRP Application (cft_irp22) and Schedule G (cft23); four proofs of address with a phone bill; secured funds for three years | 217-785-1800; irp@ilsos.gov | 45-Day Temporary Apportionment Authorization Permit, $3 online, application within 5 days; plates by mail in about 2-3 weeks |
Yes, for any truck with a declared gross weight of 55,000 pounds or more, and the rule is federal: 26 CFR 41.6001-2 requires a base state to be presented proof of payment of the heavy vehicle use tax when issuing an apportioned plate, while the other states on the cab card require nothing. Proof is a receipted Schedule 1 of Form 2290, IRS-stamped or carrying the e-file watermark, with the truck's VIN on it; a photocopy also serves, and a copy of the return with Schedule 1 plus both sides of the cancelled check is the substitute. A state may register without it if you present a bill of sale showing purchase within the preceding 60 days (Illinois applies it that way; Texas counts 60 days from the title assignment); July, August and September registrations may use the previous period's proof; and the state needs proof only once per taxable period. The IRS asks you to check that the watermark is legible before you hand it in (IRS Trucking Tax Center).
The IRS calendar: the period runs July 1 to June 30; a truck first used in July is filed between July 1 and August 31, otherwise by the last day of the month after first use, regardless of the registration date. You need an EIN, and a new one takes about four weeks to work in IRS systems; e-file is mandatory from 25 vehicles and returns a watermarked Schedule 1 within minutes, while paper takes up to six weeks. Rates on Form 2290 (Rev. July 2026) run from $100 at 55,000 pounds, plus $22 per 1,000 pounds, to $550 over 75,000 pounds; the instructions price an 80,000-pound truck at $550. Deadlines are in the Form 2290 August deadline guide, and the Form 2290 calculator handles a partial-year first use.
The Plan defines the cab card as the evidence of registration, other than the plate, issued by the base jurisdiction and carried in or on the identified vehicle. Under Section 610 its face shows every member jurisdiction with the registered weight (or axle count) for each, the registration and expiration dates, model year, make, VIN and plate number. Four rules come up at scale houses. The card may be paper or an electronic image, and every jurisdiction must accept a legible copy in either form; Pennsylvania accepts electronic cards but requires a signed document under Section 1311(a) of its Vehicle Code, on paper or uploaded (PennDOT FAQ). During early renewal both the old and the new card ride in the truck until the new period begins (Section 605(b)). Temporary evidence issued by the base state expires no later than 60 days after its effective date and must be honored everywhere (Section 620). And the card names the USDOT number of the carrier responsible for safety: Texas and Illinois require it on the application, New York under 15 NYCRR 28.2. For an owner-operator leased on, the carrier's number is correct; once you leave, the doors must show the operating carrier under 49 CFR 390.21, so the card is changed by supplement. In Texas the cab card has also replaced the inspection sticker since March 1, 2015 under Two Steps, One Sticker (TxDMV).
No. Section 515 gives a trailer, semi-trailer or auxiliary axle properly registered in any jurisdiction full and free reciprocity and deems that registration under the Plan. Register the trailer once, on a regular plate, and every IRP jurisdiction honors it. New Jersey lists trailers as exempt; Florida registers semi-trailers at the county tax collector, permanent plate $68 (flhsmv.gov/fees); Illinois sells a permanent ST plate for $19 that does not transfer and requires an Illinois title for a trailer registered there (Illinois SOS); Texas uses a separate token trailer plate. A service that charges to "apportion the trailer" is charging for nothing, and where to title a trailer is a sales tax and residency question, not an IRP one.
From the second year the invoice is built only from actual distance for July 1 to June 30, empty, deadhead and bobtail miles included, so the distance records become the tax return. Keep them three years after the registration year closes (Section 1000); New Jersey requires five years, Texas three reporting periods plus the current one. Each base state audits about 3 percent of its renewing fleets a year (Section 1025), and inadequate records cost 20 percent of the year's apportionable fees, then 50 percent (Section 1015). An ELD alone is not an IRP record: the audit wants origin, destination, route and odometer readings per jurisdiction. Each renewal also needs the current period's Schedule 1 for every truck at 55,000 pounds or more. The calendars:
| State | IRP year | When to pay | Temporary document | Records to keep | If you miss it |
|---|---|---|---|---|---|
| New Jersey | Per the MCS account | On the mCarrier invoice | Same-day service not always available | 5 years (NJ) | An out-of-state base address means suspension without refund |
| New York | One year from registration | On the IRB invoice after processing | Temporary Authority up to 30 days, $5 per vehicle | 3 years (Plan) | TA fees unpaid within 30 days suspend every IRP registration in the fleet |
| Pennsylvania | June 1 to May 31, no staggering | Certified funds with the renewal | Temporary authority 60 days; 60-day temporary evidence on the windshield | 3 years (Plan) | Refund of unused fees only by MV-700 within 14 days of the old registration expiring |
| Florida | 12 months, staggered January to October | Before the month on the plate ends | Walk-in same day not assured | 3 years (Plan) | No grace period: enforcement from 12:01 a.m. on the first day of the next month; penalty from the 11th day, $5 to $250 |
| Texas | 12 months, expiring at the end of the month before the purchase month | Renewal packet by email 45 days ahead | 72-hour permit $25, 144-hour permit $50 | 3 reporting periods plus current | Weight reductions carry no refund; plates do not transfer to another owner |
| California | Set by DMV | Balance due within 20 days of billing | Unladen Weight Permit $30 | 3 years (Plan) | Penalties after the 20-day balance window |
| Illinois | April 1 to March 31 | Payment received by March 1; renewal online only from April 1, 2026 | 45-day permit $3 | 3 years (Plan) | No refund for unused registration; replacement plate $6, duplicate cab card $3 |
If the card has already expired, buy the state's temporary credential or a trip permit for the days you need, pay the invoice, and do not move loaded on an expired card where there is no grace period: Florida's penalty for an unregistered truck is $0.05 per pound above 10,000 pounds, or above 35,000 pounds for a loaded combination (FLHSMV).
TruckerNavi prepares the IRP application in your base state (NJ, NY, PA, FL, TX, CA or IL), assembles the address proofs, the title package, the Form 2290 Schedule 1 and the insurance certificate, and tracks the renewal calendar and the distance records the next invoice is built on. Permits from $200, state fees paid separately. Safety Compliance, pricing on request, covers the annual Form 2290 filing and the IRP, IFTA and UCR renewal calendar. Opening the company from scratch? Authority Bundle, $499. Russian and English.
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IRP registration is vehicle registration under the International Registration Plan, an agreement between the 48 contiguous states, the District of Columbia and 10 Canadian provinces. A carrier registers each power unit once, in one base jurisdiction, and receives an apportioned plate and a cab card that every member honors; the base state collects one payment and distributes it by the miles driven in each state. It applies to power units over 26,000 pounds or with three or more axles that operate in two or more jurisdictions, and it replaces state registration only.
The cost is the sum, over every state you drive in, of that state's full-year fee for your weight multiplied by your share of miles there. FLHSMV's worked example for an 80,000-pound tractor with 100,000 miles across Florida, Georgia and the Carolinas comes to $1,121.45 a year. Full-year fees at 80,000 pounds are capped at $576 in New York, $840.30 in Texas, $1,322 in Florida, $2,244 in PennDOT's example and $2,890 plus 14.35 percent in Illinois. A first-year fleet is priced on the base state's average per-vehicle distance chart.
You need apportioned plates if your power unit is used in two or more IRP member jurisdictions and either has two axles with a gross or registered gross weight over 26,000 pounds, has three or more axles at any weight, or runs in a combination heavier than 26,000 pounds, the definition in Article II of the Plan. A truck that stays inside one state does not need them and is not eligible. A lighter two-axle truck may apportion voluntarily if trip permits would cost more. Trailers never need apportioned plates.
A cab card is the registration document that goes with an apportioned plate. The base jurisdiction issues one per vehicle, and it must be carried in or on that vehicle. Its face lists every IRP member jurisdiction with the registered weight for each, the registration and expiration dates, the model year, make, VIN and plate number, and the USDOT number of the carrier responsible for safety. It can be paper or an electronic image, and every jurisdiction must accept a legible electronic copy; Pennsylvania additionally requires a signed document under its own Vehicle Code.
No. Under Section 515 of the IRP Plan a trailer, semi-trailer or auxiliary axle properly registered in any jurisdiction receives full and free reciprocity, and that reciprocity counts as registration under the Plan. You register the trailer once, on an ordinary plate in one state, and it is legal in every IRP jurisdiction behind an apportioned tractor. Florida sells a permanent semitrailer plate for $68 at the county tax collector, Illinois a permanent ST plate for $19, and New Jersey lists trailers as exempt from IRP.
Yes, if the truck's declared gross weight is 55,000 pounds or more. Under 26 CFR 41.6001-2 the base state must be presented proof of payment of the heavy vehicle use tax before it issues an apportioned plate: a receipted Form 2290 Schedule 1 with the truck's VIN, IRS-stamped or carrying the e-file watermark. Two exceptions: a truck bought within the previous 60 days can be registered on the bill of sale, and registrations in July, August or September can use the previous period's Schedule 1. An 80,000-pound truck pays $550 for July 2026 to June 2027.
Sometimes. The Plan's primary test is an established place of business: a building you own or lease for at least 12 months, with a sign, posted hours and at least 20 staffed hours a week; virtual and shared offices are excluded. Most states also accept residency of the applicant or a company officer at a real home address, with proof: Pennsylvania wants a Pennsylvania driver's license and two more documents at the same address, Florida three proofs, Illinois four documents including a phone bill no older than 60 days, New Jersey proof of address from the list in its IRP Application. A virtual or shared office fails everywhere under the Plan.
It depends on the state and on how complete the file is. Pennsylvania issues same day at its Harrisburg office; Texas processes a TxFLEET transaction in up to 72 hours; Illinois mails plates in about two to three weeks and sells a $3 45-day permit for the gap; New York faxes a 30-day Temporary Authority within two business days and calculates fees only after processing; New Jersey says same-day service may not always be available. Any base state may issue temporary evidence of registration valid up to 60 days under Section 620 of the Plan. A missing Schedule 1 or a non-trucking policy adds the most time.
Article II of the IRP Plan makes a power unit apportionable when it is used in two or more member jurisdictions and has two axles with a gross or registered gross weight in excess of 26,000 pounds, or has three or more axles regardless of weight, or is used in a combination whose gross weight exceeds 26,000 pounds. Recreational vehicles, restricted plates and government vehicles are excluded, and a power unit at 26,000 pounds or less may be apportioned at the registrant's option.
Under Section 305(b) of the Plan, as amended effective October 1, 2025, it is a physical structure in the base jurisdiction that you own or lease for at least 12 months, with a street address, signage and posted hours, staffed at least 20 hours a week by a permanent employee rather than an independent contractor, where the trucking business is managed. Virtual and shared offices do not qualify. Several states accept residency of the applicant or an officer as an alternative, each with its own proofs.
Under Section 320 of the Plan, a fleet that accrued no actual distance during the reporting period is charged on the base jurisdiction's average per-vehicle distance chart, which lists an average mileage for each of the 59 member jurisdictions and is updated by March 31 each year. Each state's full-year fee is multiplied by that chart share. From the second year the invoice uses only actual distance for the July 1 to June 30 reporting period, including empty, deadhead and bobtail miles.
Yes, for a truck with a declared gross weight of 55,000 pounds or more. Under 26 CFR 41.6001-2 the base state must be presented proof of payment of the heavy vehicle use tax before it issues an apportioned plate: a receipted Form 2290 Schedule 1 showing the vehicle identification number. A truck purchased within the preceding 60 days may be registered on the bill of sale without it, and registrations in July, August or September may use the previous period's Schedule 1. An 80,000-pound truck pays $550 a year.
No. Section 515 of the Plan gives a trailer, semi-trailer or auxiliary axle that is properly registered in any jurisdiction full and free reciprocity and deems that reciprocity registration under the Plan. Trailers are registered once on a regular plate: in Florida at the county tax collector, where a permanent semitrailer plate costs $68, and in Illinois on a permanent ST plate for $19. New Jersey lists trailers as exempt from IRP.
Yes. The Plan lets a base jurisdiction issue the cab card on paper or as an electronic image, and every jurisdiction must accept paper originals, legible paper copies or legible electronic images. Pennsylvania accepts electronic cab cards but requires a signed document under Section 1311(a) of its Vehicle Code, on paper or uploaded, so a Pennsylvania-based truck should carry the signed version. Keep the image legible and reachable without a network connection.
Section 1000 of the Plan requires the records behind each application to be kept for three years after the close of the registration year and produced for audit on request. New Jersey requires five years and Texas keeps three reporting periods plus the current one. Each base state audits an average of 3 percent of the fleets it renews every year, and records that cannot support the reported distance, or are not produced within 30 days of a written request, cost 20 percent of the year's apportionable fees, then 50 percent for a second offense.
IRP is registration: one plate and one cab card, with registration fees distributed to states by the share of miles driven in each. IFTA is fuel tax: one license and two decals, with a quarterly return that distributes fuel tax by miles and gallons. The vehicle thresholds are the same, over 26,000 pounds or three or more axles, and both come from the base jurisdiction, but apportioned plates do not replace IFTA decals and an IFTA license does not replace the plate. A truck that crosses state lines normally needs both.
The consequences are set by the base state. Florida has no grace period: enforcement begins at 12:01 a.m. on the first day of the month after the month on the plate, and a late penalty from $5 to $250 applies from the 11th day. In New York, temporary authority fees unpaid within 30 days suspend every IRP registration in the fleet. Illinois gives no refund for unused apportioned registration. The way out is the state's temporary credential or a trip permit for the days you need, plus payment of the renewal invoice.