What types of vehicles must register with the IRP?

A vehicle must be an apportionable vehicle which means any power unit that is used or intended for use in two or more Member Jurisdictions and that is used for the transportation of person for hire or designed, used, or maintained primarily for the transportation of property, and:

1. has two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds (11,793.400 kilograms), or
2. has three or more Axles, regardless of weight, or
3. is used in combination, when the gross vehicle weight of such combination exceeds 26,000 pounds (11,793.400 kilograms).

What is a base jurisdiction?

The base jurisdiction must be where the registrant has an established place of business, where distance is accrued by the fleet and where operational records of the fleet are maintained or can be made available.

What are the requirements for registering in a base jurisdiction?

The registrant must have an established place of business meaning a building or office located in Tennessee that is owned or leased by the applicant. The physical address on the application must list this address. Post office box addresses are not acceptable. The business must be open during regular business hours. One or more permanent employees must report for work at this address and conduct trucking-related business on behalf of the company. The applicant need not have land line telephone service. Operational records must be maintained or made available in Tennessee, and distance must be accrued in Tennessee.

Applicants that do not have an established place of business must be able to establish proof of residence in Tennessee. Documentation must show the same address indicated on the application and contain the applicant’s name. In order to prove residency, the applicant must be able to provide copies of at least three of the following:

• Applicant’s current Tennessee driver’s license (if applicant is an individual),
• Documentation that proves the business is incorporated or registered to conduct business as a foreign corporation in Tennessee (if applicant is a corporation),
• Documentation that proves the principal owner of a business is a resident of Tennessee (if applicant is a corporation),
• Applicant’s current federal income tax return showing a Tennessee address,
• Documentation proving the applicant has paid real estate or personal property taxes within the last year in the Tennessee,
• Current utility bill, including telephone, electric, water, gas, cable, etc. in the applicant’s name with a Tennessee address. (Must include postmarked envelope bill was mailed in),
• Current bank statement (not checks),
• Current automobile, life or health insurance policy (not wallet card),
• Current vehicle registration titled in Tennessee in applicant’s name,
• Current Tennessee voter registration card, or
• Other documentation that clearly provides proof of legal residence in Tennessee. 

How are IRP fees calculated?

Fees will vary depending upon the weight of the vehicle, jurisdictions traveled, etc. Fees are determined by multiplying the percentage of distance traveled in each IRP jurisdiction in which the registrant is apportioned, by each jurisdiction’s registration fees.
Fees are calculated as follows:

• A carrier drives a total of 75,000 miles annually in 3 jurisdictions (including the carrier’s base jurisdiction) and registers the GVW in each jurisdiction at 80,000 pounds.
• The carrier determines the total distance accrued in each jurisdiction from the previous year reporting period. That figure is then multiplied by the full annual fee required under the laws of each apportioned jurisdiction.
• The sum totals are added to determine the full cost to the carrier. This amount is paid to the carrier’s base jurisdiction which in turn distributes the appropriate amounts to the other jurisdictions.

What types of payment are accepted?

Payments may be made using any of the following methods:

• Cash (In Person Only) DO NOT MAIL CASH
• Personal or Company Check. (By mail or in person)
• Certified Check, Cashier’s Check, Money Order (By mail or in person)
• COMCHEK, EFS, and/or T-Chek (By mail, fax or in person). For details please contact the IRP Office.

Can IRP registrations be processed through the mail?

Yes.

What forms are necessary to apply for an IRP registration?

The following forms may be obtained on the Department of Revenue's web site: http://www.tn.gov/revenue/forms/commvehicle.htm

• Schedule A - New accounts
• Schedule B - Mileage
• Schedule C - Changes to an existing account
• Sales Tax Exemption
• Leased Vehicle
• Power of Attorney

If a new vehicle is purchased, can the IRP registration be transferred?

Yes, if the newly purchased vehicle is registered in the same name as the previously registered vehicle.

What is a trip permit?

A 72-Hour Trip Permit

• Is issued in lieu of IRP credentials to a vehicle that is properly registered in its base jurisdiction but which has not been apportioned for the jurisdiction(s) in which immediate travel is desired.
• Is required if the carrier does not intend to apportion with a jurisdiction.
• Allows the vehicle to operate interjurisdictionally or intrajurisdictionally for a limited amount of time.

What is a hunter's permit?

A Hunter’s Permit is a means of temporary registration for the unladen weight of an apportioned vehicle. A Hunter’s Permit issued by Tennessee is valid for fifteen days, there are no fees associated with the permit.

Tennessee will recognize a valid Hunter Permit issued by another jurisdiction and will allow the carrier to travel in Tennessee without the issuance of a “Tennessee” Hunter Permit.

What is the difference between IRP and IFTA?

The difference is:

• IRP is a cooperative agreement for registering vehicles and payment of license fees on the basis of total travel distance into two or more jurisdictions.
• IFTA (International Fuel Tax Agreement) is an agreement between member jurisdictions for the uniform collection and distribution of fuel tax revenues.

What is the federal heavy vehicle use tax?

FEDERAL HEAVY HIGHWAY VEHICLE USE TAX RETURN – FORM 2290
Proof of Payment of the Federal Highway Vehicle Use Tax is a Condition of Vehicle Registration.  Any highway motor vehicle, registered or required to be registered in your name, with a taxable gross weight of 55,000 pounds or more is subject to the Federal Heavy Vehicle Use Tax. In order to register a Heavy Highway Vehicle, proof of payment or suspension of the tax must be provided. Internal Revenue Service Form 2290 is used to report and pay the tax due or to claim suspension of the tax when the vehicle will be used 5,000 miles or less (7,500 miles or less for an agricultural vehicle) during the tax period. The tax year for a Heavy Highway Vehicle runs from July 1 of one year thru June 30 of the next. Beginning with the FORM 2290 for the tax year that began on July 1, 2005 and ends on June 30, 2006, the balance due shown on the form must be paid in full by the due date of the return. Payment can be made by check, money order or electronically through the Electronic Federal Tax Payment System (EFTPS). The tax year for a brand new truck begins with the month first placed in service and ends on the following June 30. The tax return is due on the last day of the month following the month placed in service and a pro-rated tax will be computed. If the 2290 tax return is not filed by the appropriate due date, the installment privilege is not an option and full payment of the tax is required in order to receive a stamped Schedule 1.
Registrants are required to surrender proof that the Federal Heavy Highway Vehicle Use Tax has been paid or that the tax has been suspended. A copy of Schedule 1 (Form 2290) stamped by the IRS is proof of payment or suspension. If a stamped copy of Schedule 1 (Form 2290) is not available, a nonreceipted copy of Form 2290 with Schedule 1 and a copy of both sides of the cancelled check used for payment may be accepted.

Exception for newly purchased vehicles (new or used):
No proof of payment is required for a newly purchased vehicle if you present the state a copy of the bill of sale showing that the vehicle was purchased within the last sixty days. This exception is for registration only, the HEAVY HIGHWAY VEHICLE USE TAX RETURN; FORM 2290 is still required and must be filed and paid no later than the last day of the month following the month of purchase. For example, if the truck was purchased in October, the truck can be registered with the state, within sixty days of the purchase date, and tags received without providing Form 2290 and Schedule 1; however the Form 2290 must be filed with the IRS and paid no later than November 30, in this example, to avoid a penalty for filing and paying late.  Taxable gross weight of a vehicle is the total of the vehicle fully equipped for service plus the actual weight of the unloaded trailer plus the weight of the maximum load customarily carried. In the case of a bus, the taxable gross weight is the unloaded weight of the bus plus 150 pounds for each seat provided for passengers and driver.

Is a USDOT number required prior to registering for IRP?

Yes.