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Taxes & Permits

Truck permits explained: the credentials an interstate carrier needs

A truck that crosses state lines runs on a stack of federal, multistate, and state credentials. Some are filed once, some renew every year, and some are bought one trip at a time.

Truck permits in numbers

26,000 lbsOver this, IRP and IFTA apply
55,000 lbsForm 2290 tax starts here
5 statesCharge a weight-distance tax
Oct 1Higher 2027 UCR fees take effect
Sources: IRP Agreement; IFTA Articles of Agreement; IRS Form 2290 instructions; KY, NM, NY, OR, and CT revenue agencies; 91 FR 56063.

Truck permits are the registrations, tax licenses, and temporary permits a commercial truck needs to run legally. An interstate tractor-trailer typically needs a USDOT number, operating authority if for-hire, UCR, IRP plates, an IFTA license, and Form 2290, plus state weight-distance, trip, or oversize permits when the route or load calls for them.

The hard part of truck permits is rarely any single filing. It is knowing which ones apply to your trucks, your lanes, and your freight, and when each one renews.

This guide is our team's map. Each credential gets its rule and its threshold in a few lines, with a link to our full guide when you need the detail.

AI briefing

The full briefing, read aloud

7 chapters. Select one to jump to it.

01One truck, many credentials
0:00 / 2:50

Generated with AI text-to-speech from this article's key insights, in order, rather than reading it word for word. Chapter times come from a transcript of the audio. The article itself was written and reviewed by the Simplex Group team.

Semi-truck with a white dry van crossing a long steel-truss river bridge at dawn
Every state line can bring a new credential. The ones you hold decide which of them you still need.
The Short Version

Key takeaways

The USDOT number comes first

Interstate carriers file Form MCS-150 before they begin operations and update it every 24 months. Registration now runs through FMCSA's Motus system.

For-hire carriers also need authority

Operating authority requires an insurance filing and a BOC-3 on file with FMCSA.

26,000 pounds triggers IRP and IFTA

Two axles over 26,000 pounds, three or more axles at any weight, or a combination over 26,000 pounds, running in two or more jurisdictions.

55,000 pounds triggers Form 2290

The heavy vehicle use tax runs from $100 to $550 per vehicle for the July 1 to June 30 period.

Five states add their own mileage tax

Kentucky, New Mexico, New York, Oregon, and Connecticut tax heavy trucks by weight and miles, separately from IFTA.

Trip permits fill the gaps

A trip permit covers registration or fuel tax for a state where you lack IRP or IFTA credentials. It does not cover oversize loads.

The Basics

What are truck permits?

Truck permits are the credentials a commercial truck needs to operate legally: federal registrations, multistate plates and tax licenses, state highway taxes, and temporary permits for a single trip or load.

They sort into three layers. Federal registrations identify the company. Base-state credentials cover the truck across member states. State-level permits cover what those miss.

The main truck permits and trucking credentials for an interstate carrier.
CredentialWho needs itHow often
USDOT numberInterstate carriers running commercial motor vehicles of 10,001 lbs or moreUpdate every 24 months
Operating authority (MC)For-hire carriers of regulated freightStays active while insurance is on file
UCRInterstate motor carriers, brokers, freight forwarders, and leasing companiesEvery registration year
IRP apportioned platesPower units over 26,000 lbs or with 3+ axles in 2+ jurisdictionsYearly, on your base state's cycle
IFTA license and decalsThe same qualified vehicles, in 2+ member jurisdictionsDecals yearly, returns quarterly
Form 2290 (HVUT)Vehicles with a taxable gross weight of 55,000 lbs or moreEvery July 1 to June 30 period
State weight-distance taxHeavy trucks in KY, NM, NY, OR, and CTSet by each state
Trip and fuel permitsTrucks without IRP or IFTA credentials for that statePer trip
Oversize and overweight permitsNondivisible loads over legal size or weightPer the state's permit terms

Trucking permits differ by state mainly in the last three rows. The rest follow federal rules or multistate agreements.

Federal

Which federal registrations come first?

The USDOT number comes first, then operating authority if you haul for hire, then UCR every year.

USDOT number

Under 49 CFR 390.19T, an interstate motor carrier files Form MCS-150 before it begins operations and every 24 months after. FMCSA's Motus system, launched May 19, 2026, is now where carriers apply for a USDOT number and file updates.

FMCSA has temporarily paused enforcement of biennial updates due on or after June 1, 2026. The schedule and the pause are covered in our MCS-150 biennial update guide.

Operating authority

FMCSA registers for-hire carriers of regulated commodities, which means an MC number on top of the USDOT number. Authority needs proof of insurance and a BOC-3 process agent filing, and it can be suspended if the insurance lapses. Motus has not eliminated MC numbers.

Unified Carrier Registration

UCR is an annual fee paid by interstate motor carriers, private carriers of property, brokers, freight forwarders, and leasing companies. Carriers pay by fleet size.

  • 2026: from $46 for 0 to 2 vehicles to $44,836 for 1,001 or more
  • 2027: from $55 to $54,165, effective October 1, 2026

Our UCR renewal guide has every bracket and the filing steps.

Base State

What do IRP, IFTA, and Form 2290 require?

IRP and IFTA use the same weight test, and both are issued by your base state. Form 2290 is a federal tax with its own threshold.

IRP apportioned registration

Under the International Registration Plan, a power unit is apportionable when it runs in two or more jurisdictions and has two axles and over 26,000 pounds, three or more axles, or a combination over 26,000 pounds. It gets one plate and one cab card, and fees are split by the miles driven in each jurisdiction.

IFTA license and decals

IFTA uses the same test for a qualified motor vehicle. Your base jurisdiction issues the license, a copy for each truck, and two decals per vehicle, renewed yearly, per IFTA, Inc..

Returns are quarterly and due the last day of the month after the quarter: April 30, July 31, October 31, and January 31. You file even for a quarter with no miles. See how to file your IFTA quarterly return.

Form 2290 heavy vehicle use tax

Vehicles with a taxable gross weight of 55,000 pounds or more owe the tax, from $100 at 55,000 pounds to $550 over 75,000 pounds. The current period runs July 1, 2026 to June 30, 2027.

File by the last day of the month after the vehicle's first use, and keep the stamped Schedule 1, which states require as proof of payment for registration. Our Form 2290 guide covers suspended vehicles and credits.

State Taxes

Which states charge a weight-distance tax?

Five states tax heavy trucks by weight and miles driven in the state. Each needs its own account or permit, and IFTA does not cover it.

State weight-distance taxes, checked with each state's revenue agency on September 24, 2026.
StateApplies toCredential
KentuckyCombined license weight over 59,999 lbsKYU license, 2.85 cents per mile
New MexicoDeclared or gross vehicle weight over 26,000 lbsWeight distance tax permit, renewed yearly for each vehicle
New YorkGross weight over 18,000 lbsHUT certificate of registration and decal
OregonCombined weight over 26,000 lbsWeight-mile tax account or a $9 temporary pass plus tax
Connecticut26,000 lbs or more, FHWA vehicle Classes 8 to 13Highway Use Fee permit, quarterly returns

Occasional runs have short-term options in Kentucky (a one-time temporary KYU permit), New York (a trip certificate of registration), and Oregon (the temporary pass). For the state detail, see our guides to the Kentucky KYU license, New Mexico truck permits, and Oregon trip permits.

Temporary Permits

When do you need a trip, fuel, or oversize permit?

You need one when a truck runs somewhere its permanent credentials do not reach, or carries a load larger than they allow.

IRP trip permits

A trip permit is issued by a state in lieu of apportioned or full registration. Each state sets its own form, fee, and term. Oregon's heavy motor vehicle trip permit, for example, costs $43 for 10 days.

Temporary fuel permits

IFTA lets a carrier pay fuel use tax trip by trip instead of holding a license, which suits a truck that rarely leaves its base state. Fees and terms vary by state; our temporary fuel permit guide compares them.

An honest caveat. A trip permit and a fuel permit are separate purchases. A truck without IRP or IFTA credentials for a state usually needs both, and in the five weight-distance states it may need a third.

Oversize and overweight permits

Federal law caps Interstate weights at 80,000 pounds gross, 20,000 on a single axle, and 34,000 on a tandem, under 23 CFR 658.17. Width is 102 inches on the National Network under 23 CFR 658.15.

States may issue special permits for nondivisible loads above those limits, each with its own routes, hours, and escort rules. Start with our oversize load permit guide.

Wind turbine blade on an extendable trailer in a prairie staging lot at sunrise, driver checking straps
A load like this needs its own permit in every state it crosses, on top of the truck's regular credentials.
Stay Current

How do you keep truck permits current?

Put every renewal on one calendar, and check each truck against it whenever its weight, lanes, or freight change.

  • IFTA returns: April 30, July 31, October 31, and January 31
  • Form 2290: by August 31 for trucks first used in July, then the last day of the month after first use
  • UCR: the 2027 fees apply from October 1, 2026
  • MCS-150: every 24 months, in the month set by your USDOT number's last digit
  • IRP and IFTA credentials: yearly, on your base state's cycle
  • Weight-distance returns: on each state's schedule, including quarters with no miles where the state requires it

IFTA, New Mexico, New York, and Connecticut all expect a return even for a quarter with no travel there. A missed zero return still counts as a missed return.

If tracking this across a fleet is more than your office can carry, our trucking permits team can take the permits side off your plate.

How Simplex Helps

How Simplex helps with truck permits

Most carriers need several of these credentials at once. We help you line them up and keep them current.

01

Trip, fuel, and oversize permits

Our trucking permits team handles IRP trip permits, temporary fuel permits, and oversize and overweight permits, with a dedicated permitting manager and online requests through SimplexHub and Simplex2Go.

02

IFTA and trucking taxes

Our trucking tax preparation team puts together your IFTA quarterly report, files it with each state office, and backs up your fuel purchase records.

03

Authority and registrations

An authority package covers USDOT and MC applications, the BOC-3, insurance filing coordination, MCS-150 updates, and UCR, and can add IRP plates and IFTA licensing.

Talk to Our Team
Your Questions, Answered

Frequently asked questions

Do truck permits vary by state?+
Some do. USDOT, operating authority, UCR, and Form 2290 are federal or nationwide. IRP and IFTA are issued by your base state but cover member jurisdictions. Weight-distance taxes, trip permits, and oversize permits are set state by state.
Is there one permit that covers all states?+
Not one, but two come close. IRP apportioned plates cover the 48 contiguous states, the District of Columbia, and 10 Canadian provinces, and an IFTA license covers the 48 contiguous states and 10 provinces. Neither covers weight-distance taxes or oversize loads.
What is the difference between a trip permit and a fuel permit?+
An IRP trip permit stands in for apportioned or full registration. A fuel permit covers fuel use tax trip by trip instead of an IFTA license. A truck without either credential for a state may need both.
Does my truck need a Form 2290 if it weighs less than 55,000 pounds?+
No. The heavy highway vehicle use tax applies to vehicles with a taxable gross weight of 55,000 pounds or more.
Does a carrier with one truck need UCR?+
Yes, if it operates in interstate commerce. The smallest bracket, 0 to 2 vehicles, pays $46 for 2026 and $55 for 2027.
Sources & Author

Where this information comes from

The requirements below come from federal regulation, the IRP and IFTA agreements, the IRS, and state revenue agencies, checked on September 24, 2026.

SG

Written by

Simplex Group

Permits & Fuel Tax Team, Simplex Group

Reviewed for technical accuracy by a Simplex permitting manager before publication. Simplex has registered and filed permits and fuel taxes for interstate carriers across all 50 states for more than 20 years.

Published · Updated

Before You Dispatch

Know every credential before the truck rolls

Truck permits are easier when you check them by truck and by lane, not by deadline alone. Weight, axles, freight, and states decide which ones apply.

If you want a second look at which credentials your trucks need and when each one renews, talk to our team.

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