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Monday, September 30, 2013

Reminder: Form 2290 HVUT Deadline Today

Today is the last day to file your Form 2290, if you first placed your vehicle on the road anytime during the month of August.


A Vehicle is considered to be a taxable vehicle if it was operating on public roads between the tax periods of July 1st through June 30th of the following year. A vehicle is also considered to be taxable if it has a taxable gross weight of at least 55,000 pounds and travels at least 5,000 miles during the tax period (7,500 miles if used for agriculture).


Don’t have time to file? Just give Truck Services of North America a call at 803.386.0320 and have the following information available:
  • EIN 
  • Vehicle Identification Number (VIN), and Gross Weight of the Vehicle (Combined with maximum load) 
  • Form of IRS payment,  either Electronic Funds Withdrawal (EFT), Electronic Federal Tax Payment System (EFTPS) or Check/Money Order
As a premier processing agency, Truck Services of North America can file your Form 2290 Heavy Highway Use Tax for you.  TSNA takes the paperwork out of your way! Check out all our services at TSNAmerica.com and fill out the Service Request Form, email us at support@TSNAmerica.com or call 803.386.0320.
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Friday, September 27, 2013

September 30th 2290 Deadline for Vehicles First Used in August 2013


Reminder: Deadline to file your Form 2290, if you first placed your vehicle on the road anytime during the month of August is Monday, September 30th.

A Vehicle is considered to be a taxable vehicle if it was operating on public roads between the tax periods of July through June. A vehicle is also considered to be taxable if it has a taxable gross weight of at least 55,000 pounds and travels at least 5,000 miles during the tax period (7,500 miles if used for agriculture).

Just give Truck Services of North America a call at 803.386.0320 and have your business details, including EIN, Vehicle Identification Number (VIN), and Gross Weight of the Vehicle (Combined with maximum load) and form of IRS payment,  either Electronic Funds Withdrawal (EFT), Electronic Federal Tax Payment System (EFTPS) or Check/Money Order and we take care of the rest.

If you placed a heavy vehicle on the road in August, you are required to file Form 2290 and want to be sure to get this filed today to avoid possible IRS penalties. As a premier processing agency, Truck Services of North America can file your Form 2290 Heavy Highway Use Tax for you.  TSNA takes the paperwork out of your way! Check out all our services at TSNAmerica.com and fill out the Service Request Form, email us at support@TSNAmerica.com or call 803.386.0320.
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Thursday, September 26, 2013

Oregon Weight-Mile Tax Due For Monthly Filers

First year Oregon Weight-Mile filers are required to file their return on a monthly basis. The deadline to file your August return is Monday September 30th.

For motor carriers operating commercial vehicles on Oregon public highways, with a gross weight in excess of 26,000 lbs, they are required by the Oregon Department of Transportation to have a Weight Receipts and Tax Identifier, or Receipt. The Oregon Motor Carrier Transportation Division issues these credentials and you are required to file a tax return regardless if you owe any tax or not.

You must cancel your Weight Receipt if you will no longer be operating in Oregon.  

You must report mileage tax on a monthly basis during your first year, after which you may request to pay on a quarterly basis.  While paying on a monthly basis, the report and payment must be postmarked by the postal service by the last day of the month following the reporting period.  For example, your August report must be postmarked no later than September 30th.

If you are reporting on a quarterly basis, your 3rd quarter return for July-September will be due November 30th.  The quarterly due dates are as follows:
January – March
May 31
April – June
August 31
July – September
November 30
October – December
February 28

As a premier processing agency, Truck Services of North America can obtain and file your Weight-Mile Tax  and file your taxes for you.  TSNA takes the paperwork out of your way. Check out all our services at TSNAmerica.com and fill out the Service Request Form, email us at support@TSNAmerica.com or call 803.386.0320.
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Tuesday, September 24, 2013

What is IFTA?

The International Fuel Tax Agreement (IFTA) is an agreement between the lower 48 states of the United States and the Canadian provinces (except Northwestern Territories, Nunavut and Yukon), to simplify the reporting of fuel use by motor carriers that operate in more than one jurisdiction. Under IFTA, you are able to file one return in your base jurisdiction and that jurisdiction will allocate the money appropriately.  This agreement definitely simplified what used to be a very long and time-consuming process.


Who is required to file?
This tax is required for motor vehicles used, designed, or maintained for transportation of persons or property and:
  • Having two axles and a gross vehicle weight rating or registered gross vehicle weight in excess of 26,000 pounds, and/or 
  • 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 or registered gross vehicle weight.
Exceptions exist for Recreational Vehicles (such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual). Some states have their own exemptions that may apply to farm vehicles or government vehicles, so check your state for their specific exemptions.

When do you have to file?
Under IFTA, you are required to file quarterly fuel tax reports.
  • The reporting quarters and due dates are:

January – March
April 30
April – June
July 31
July – September
October 31
October – December
January 31

How do you file?
The filing process varies from state to state.  Some states offer e-filing, with more states moving towards that option.  Check with your state to find out what is required.

As a premier processing agency, Truck Services of North America can set up your IFTA accounts and file your Quarterly IFTA Taxes for you.  TSNA takes the paperwork out of your way. For more details contact us at TSNAmerica.com or call 803.386.0320.
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Friday, September 20, 2013

Trucker Operating Authority Services

Getting your own operating authority gives you the freedom and ability to run your own operation. In addition to getting your authority, you will be required to register your vehicle and set up the necessary tax accounts, in order to run legally.


At Truck Services of North America, we have packages to assist you and can customize a package to meet your individual needs.  We offer many services, and here a few:


Also referred to as an "MC","FF" or "MX" number, depending on the type of authority that is granted. Generally, 'for-hire' carriers engaging in interstate are required to have Interstate Authority Federal Motor Carrier Safety Administration (FMCSA). TSNA has the expertise to get you your federal authority - quickly and accurately.

Intrastate trucking authority is the right granted by a state to commence for hire trucking operations within the borders of that specific state. A company that is only engaged in intrastate activities does not need to register with IRP or IFTA.

Companies that operate commercial vehicles transporting passengers or hauling cargo in interstate commerce must be registered with the FMCSA and must have a USDOT Number. The USDOT Number is a unique identifier used to monitor your company’s safety and compliance during inspections and audits. FMCSA regulations require that all companies and individuals transporting passengers or cargo across state lines using commercial vehicles with a total gross or combined weight of 10,000 lbs or more must register with the FMCSA and obtain a USDOT number. Many states now require ALL commercial vehicle registrants to obtain a USDOT number, including intrastate carriers.

Companies required to obtain a USDOT number must re-file appropriate documentation biennially or in the event the company needs to update information with the FMCSA.

The Unified Carrier Registration (UCR) Program is a federally-mandated, annual state-administered registration program. In 2007, Congress replaced the Single State Registration System (SSRS) with the Unified Carrier Registration (UCR) program. The UCR agreement requires all interstate carriers, freight forwarders, leasing companies and brokers based in the United States, Canada, and Mexico to register and submit an annual filing. Those registered under the UCR agreement are also subject to annual fees based on the total number of commercial vehicles operated by the company.

Federal regulations require all motor carriers, brokers and freight forwarders to have a current BOC-3 form on file with the FMCSA. The BOC-3 is used to designate process agents (also known as BOC-3 agents) in every state in which the business operates. The process agent serves as a representative for your business in the event that legal documents or court papers must be served.

As a premier process service agency, Truck Services of North America provides the services and tools to help start your business and keep it compliant. Let TSNA navigate your business through the maze of paperwork! Check out all our services at TSNAmerica.com. Don’t see what you are looking for?  No problem, simply fill out the Service Request Form and note the service you require in the message section and we will contact you for details.  Of course you can always email us at support@TSNAmerica.com or call 803.386.0320. TSNA takes the paperwork out of your way!
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Thursday, September 19, 2013

IFTA Recordkeeping Requirements

It is important to keep accurate records in case they are ever requested during an IFTA audit.  As stated in in the IFTA Procedural Manual, you are required to maintain your records for 4 years from the due date or file date of the quarterly tax return, whichever is later, plus any time period included as a result of waivers or jeopardy assessments. Records may be kept on microfilm, microfiche, or other computerized or condensed record storage system acceptable to the base jurisdiction. Non-compliance with any recordkeeping requirement may result in the revocation of the license.


Detailed distance records which show operations on an individual-vehicle basis must contain, but not be limited to:
  • Taxable and non-taxable usage of fuel; 
  • Distance traveled for taxable and non-taxable use; and 
  • Distance recaps for each vehicle for each jurisdiction in which the vehicle operated.
An acceptable distance accounting system is required and supporting information should include:
  • Date of trip (starting and ending); 
  • Trip origin and destination; 
  • Route of travel (may be waived by base jurisdiction); 
  • Beginning and ending odometer or hubodometer reading of the trip (may be waived by base jurisdiction); 
  • Total trip miles/kilometers; 
  • Miles/kilometers by jurisdiction; 
  • Unit number or vehicle identification number; 
  • Vehicle fleet number; 
  • Registrant's name; and 
  • may include additional information at the discretion of the base jurisdiction.
Complete fuel records of all motor fuel purchased, received, and used in the conduct of its business must be maintained. Separate totals must be compiled for each motor fuel type and retail fuel purchases and bulk fuel purchases are to be accounted for separately.

The fuel records shall contain, but not be limited to:
  • The date of each receipt of fuel; 
  • The name and address of the person from whom purchased or received; 
  • The number of gallons or liters received; 
  • The type of fuel; and 
  • The vehicle or equipment into which the fuel was placed.
Retail purchases must be supported by a receipt or invoice, credit card receipt,
automated vendor generated invoice or transaction listing, or microfilm/microfiche of the receipt or invoice. Receipts that have been altered or indicate erasures are not accepted for tax-paid credits unless the licensee can demonstrate the receipt is
valid. An acceptable receipt or invoice must include, but shall not be limited to, the following:
  • Date of purchase; 
  • Seller's name and address; 
  • Number of gallons or liters purchased; 
  • Fuel type; 
  • Price per gallon or liter or total amount of sale; 
  • Unit numbers; and 
  • Purchaser's name
A licensee may claim a tax-paid credit on the IFTA tax return for bulk fuel only
when the bulk storage tank from which the fuel is withdrawn is owned, leased or
controlled by the licensee; the fuel is placed into the fuel tank of a qualified motor
vehicle; and either the purchase price of the fuel includes tax paid to the member
jurisdiction where the bulk fuel storage tank is located or the licensee has paid
fuel tax to the member jurisdiction where the bulk fuel storage tank is located.

Bulk fuel records must contain the following:
  • Date of withdrawal; 
  • Number of gallons or liters; 
  • Fuel type; 
  • Unit number; and 
  • Purchase and inventory records to substantiate that tax was paid on all bulk purchases.
There are specific requirements necessary to maintain accurate IFTA records and is your responsibility as an IFTA licensee. Proper recordkeeping simplifies the audit process, should you ever be audited.

As a premier processing agency, Truck Services of North America, makes it simple by preparing and filing your quarterly returns for you. TSNA takes the paperwork out of your way! Contact us today at TSNAmerica.com or call 803.386.0320 to get your account set up.
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