STATE TAXATION OF TRUCKING

This article discusses the issue of unfair, discriminatory and administratively complex highway use taxes, which the trucking industry would like to address. Specifically, the industry is recommending that Congress establish a two structure standard for state taxation of the motor carrier industry. It would consist of state registration fees and fuel taxes. Moreover, the industry wants uniform administration of these two operating taxes. It advocates usage of the International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA). The article includes other recommendations to Congress by the trucking industry, and a table listing all states' taxation of trucking.

• Availability:
  • Find a library where document is available. Order URL: https://www.library.northwestern.edu/find-borrow-request/requests-interlibrary-loan/lending-institutions.html
• Authors:
  • Williams, K M
• Publication Date: 1989-1

Media Info

• Pagination: p. 24-25
• Serial:
  • TRANSPORTATION EXECUTIVE UPDATE
  • Volume: 3
  • Issue Number: 1

Subject/Index Terms

• TRT Terms: Fuels; Highway user taxation; Motor carriers; Registration fees; State taxation; Taxation; Trucking
• Subject Areas: Economics; Energy; Freight Transportation; Highways; Motor Carriers; Society;

Filing Info

• Accession Number: 00608678
• Record Type: Publication
• Files: TRIS
• Created Date: May 31 1991 12:00AM