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Indiana Department of Revenue




Legislative Changes for Inventory Tax due to House Enrolled Act 1002-2017 --House Enrolled Act 1002-2017 ("HEA 1002"), which impacts your industry in a variety of ways. As such, in our mission to effectively serve you, we wanted to make you aware that you may be subject to a new inventory tax created by HEA 1002.

The new inventory tax is imposed on all persons and entities having title to any motor fuel in storage and held for sale to a motor carrier in the carrier's operations on highways in Indiana. This includes fuel that has been purchased by a motor carrier and is held in a storage tank for sale to another carrier, including owner-operators. Any such person or entity having title to motor fuel held for sale to carriers must determine the amount of motor fuel held in its inventory when an increase in the surcharge tax rate occurs. The quantity of motor fuel determined to be held in inventory as of the close of business on June 30 is then multiplied by the current inventory tax rate to determine the amount of inventory tax owed. Based on HEA 1002, this year's inventory tax rate is $0.21 per gallon. Once the amount of inventory tax owed is determined, the inventory tax must be remitted by July 31 along with a completed Form IVT-1. The IVT-1 will be published and available on the Department's website on or before July 1.

Going forward, the motor carrier surcharge tax rate may increase up to $0.01 per year through 2024. Any subsequent increase in the motor carrier surcharge tax rate would result in an additional inventory tax on motor fuel held in inventory. The amount of any additional inventory tax would be equal to the new (increased) surcharge tax rate as of July 1 minus the previous surcharge tax rate multiplied by the amount of fuel in storage held for sale to carriers as of the close of business on June 30. The inventory tax must be remitted by July 31 following the increase along with a completed Form IVT-1.

Legislative Changes for Regisration Fees due to House Enrolled Act 1002-2017 --During this year’s legislative session, the Indiana General Assembly enacted House Enrolled Act (“HEA”) 1002, which impacts your industry. In terms of vehicle registration, HEA 1002 modified the annual registration fees for trucks, tractors that are used with a semitrailer, and for hire buses with an effective date of July 1, 2017. HEA 1002 also repealed the $8.75 fee applicable to the annual renewal of semitrailers that are issued a permanent registration plate. Additionally, HEA 1002 created two new supplemental fees. The first fee is applicable to the registration of either hybrid or electric vehicles, and will be due and payable each year during the annual renewal of such vehicles. The second fee, the Transportation Infrastructure Improvement Fee, applies to a broader set of vehicles and will also be due and payable each year as part of the annual registration renewal process. Please note that the collection of these new supplemental fees will begin on January 1, 2018. Further, HEA 1002 enacted a series of changes to the motor carrier surcharge tax and the motor carrier fuel tax rates. With respect to the surcharge tax, motor carriers will still be responsible for a quarterly filing, but the surcharge tax for diesel and biodiesel fuel will be included in the price that a carrier pays for such fuel at the pump. Any surcharge tax that was not paid at the time of purchase on motor fuel (including gasoline and alternative fuels) consumed on an Indiana highway will still be entirely paid on a carrier’s quarterly return. Finally, HEA 1002 also created an inventory tax that is payable by individuals and entities that hold title to motor fuel that is held for sale to motor carriers in their operations on Indiana highways. The tax will be payable each July, with the rate being based on an increase in the motor carrier surcharge tax rate.

(FMCSA) Online Unified Registration System Update -- FMCSA has announced a three-month extension of the URS effective date. Implementation of the final stage of the URS is delayed until January 14, 2017. By April 14, 2017, all companies with a USDOT number must register for a portal account for URS to register and update their information with FMCSA. To learn more about upcoming changes regarding insurance and process agents, click here.

OSW - Holiday Travel Restriction -- Vehicles with Overweight Commodity Permits are no longer subject to holiday travel restrictions and may travel continuously during holiday periods. Overweight Commodity Permits apply to those vehicles with a permit to haul metal commodities up to 120,000 pounds or agricultural commodities up to 97,000 pounds. All other permitted oversize and/or overweight vehicles remain subject to all holiday travel restrictions.

OSW - Change to Permitting Requirements for Fluid Milk Products -- A recent change in federal law declared vehicles carrying fluid milk products to be non-divisible loads. As a result, Indiana is no longer able to issue Overweight Commodity Permits for these vehicles. Vehicles carrying fluid milk products with a GVW greater than 80,000 pounds must obtain standard Overweight Permits for travel in Indiana; all requirements, limitations, permit provisions and permit fees for standard Overweight Permits apply.

New Dashboard! -- A new Motor Carrier Services dashboard to assist you with your Motor Carrier account needs in Indiana is available. This dashboard includes many beneficial features, such as area account notifications for all Motor Carrier sections, pre-renewal and payment reminders, and general notifications. To learn more about the new dashboard, click here to view an introductory video.

Base Plate Registration Moves to MCS -- Beginning January 2016, the Indiana Department of Revenue’s Motor Carrier Services Division will assume responsibility for base plate registrations from the Indiana Bureau of Motor Vehicles for companies with 25 or more commercial vehicles weighing 16,000 lbs. or more. For more information visit

Charter Buses to Register with IRP -- Effective Jan. 1. 2016, Indiana charter buses traveling interstate with three or more axles or a weight of more than 26,000 pounds must register for license plates with IRP, through the Indiana Department of Revenue Motor Carrier Services Division. Previously, buses meeting these criteria registered for license plates through the Indiana Bureau of Motor Vehicles (BMV). For more information, read the article in the May issue of Trucking Tips.

Full Reciprocity Plan -- Effective Jan. 1, 2015, all new IRP accounts will be registered for every jurisdiction on their cab cards and pay a per-vehicle distance percentage to each jurisdiction. On the next renewal, the accrued distance in each jurisdiction will be reported and carriers will only be billed for states in which they travelled. All jurisdictions will remain on the cab card thereafter to allow flexibility to travel into other states when necessary, and be charged for that jurisdiction on the next renewal for actual distance accrued.

Read the Latest Trucking Tips -- This edition features stories about the new Unified Registration System, Base Plate Registration, and much more. To read the latest edition, click here.

Biennial Updates -- Federal Motor Carrier Safety Administration (FMCSA) requires all entities under its jurisdiction to update their information every two years. You are required to provide this update every two years even if your company has not changed its information, has ceased interstate operations since the last update, or is no longer in business and you did not notify FMCSA. You now have a filing schedule when to update your MCS150 form: click here to see when you are scheduled to update your USDOT number.

CNG Annual Fuel Permit Notice --  As of Jan. 1, 2014 trucks using Compressed Natural Gas (CNG) as fuel, may haul their max load of 80,000 pounds and up to an additional 2,000 pounds for a total gross weight of 82,000 pounds. To be exempt, a carrier must obtain a CNG Annual Fuel Permit through the Indiana Department of Revenue Oversize/ Overweight Division. This annual permit is no cost but allows carriers to carry the extra weight through Indiana. Carriers may contact the department for additional information at (317) 615-7320.

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