State Laws Newsletter

April 13, 2016

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IRS Proposes Permanent Excise Tax Regs – The Federal Register of March 31, 2016, carried a Notice of Proposed Rulemaking from the federal Internal Revenue Service proposing permanent rules for the 12 percent excise tax on the sale of trucks, trailers, and parts and for the federal tax on heavy tires. The proposal also reworks the definition of “highway vehicle” for purposes of those two taxes and for the federal excises on fuel and for the heavy vehicle use tax. Since soon after the current set of highway user taxes was imposed by Congress in the early 1980s, IRS has administered these taxes under temporary regulations, most of which have now been in effect for more than 30 years. The proposal reorganizes and restates much of the existing regs, and incorporates a few legislative changes and court cases that have been enacted or decided in the interim, but there don’t appear to be any surprises here. If you see something new and unpleasant, please let us know! There is a 90-day period for public comments on the IRS proposal.


IFTA Members Approve Amendments – Voting by the states and provinces on this year’s proposals to amend the International Fuel Tax Agreement ended March 24. We understand that all seven of the proposed amendments were adopted by IFTA, a process that requires an affirmative vote by at least 75 percent of all 58 IFTA members. Only one of the proposals this year was critical – the one setting a standard for liquefied natural gas – but several of the others are of some interest. (The remaining proposals are administrative only.) The most important ballot proposal – No. 5 – sets 6.06 pounds or 0.73 kilograms (for IFTA filers based in Canada) as the standard unit (a diesel gallon equivalent) for purposes of IFTA reporting of LNG. The same standard that has been adopted by IRS and by more than half the states, with the remainder using a variety of units. Without a uniform unit of measure for a fuel, IFTA reporting of that fuel simply won’t work, and LNG cannot be measured directly in volumetric units. This change to IFTA is effective only July 1, 2017, but it is expected that the delay will affect few IFTA filers. The other ballots of interest are: No. 3, which requires the states and provinces to upload demographic data on their IFTA accounts to the IFTA Clearinghouse daily, to improve the timeliness of information; No. 6, which makes a failure of a state or province “to audit on behalf of all other IFTA jurisdictions” an infraction that may be taken to the IFTA Dispute Resolution Committee (although no one really knows what that requirement may mean in practice); and No. 7, which requires jurisdictions to include on the audit reports they give to carriers and to the other states and provinces the date through which interest has been calculated on any underpayments.


AZ Court Finds Tort Lawsuit to Be a Tax Appeal – The Arizona Court of Appeals has upheld the decision of a lower court to the effect that a taxpayer’s tort claims against a county and its officials amounted to a tax appeal. The plaintiff here, representing himself, claimed that the county and its assessing officials had acted with gross negligence and had negligently and intentionally inflicted emotional harm on him. The county argued, and the court agreed, that the plaintiff had failed to allege facts to support any of these tort claims. However, rather than dismiss the case, the court instead, acting under the state rules of civil procedure, converted it into a tax appeal, in order “to achieve substantial justice.” And it granted the plaintiff a measure of tax relief for the one year remaining open under the statute of limitations. It also, pursuant to state law on successful tax appeals, awarded him a portion of his court costs. Lockerby v. Pima Cty., et al., docket no. 1 CA-CV 15-0277, decided March 24, 2016

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fleet insights

By Matthew Bowles October 21, 2025
In today’s fast-moving transportation landscape, every minute and every dollar counts. Freight markets have grown increasingly competitive, margins are tightening, and compliance requirements seem to multiply each year. For many carriers, the administrative workload of titling , licensing, registration , and permitting has become a hidden drag on productivity. As a result, more fleets are turning to outsourcing partners like National Fleet Services LLC — experts in fleet compliance and documentation — to streamline operations, reduce costs, and eliminate downtime. The Modern Challenge: Administrative Complexity Meets Competitive Pressure Running a trucking company today means navigating a web of regulatory and operational demands: Tight freight margins due to volatile spot rates and rising operating costs Constant compliance monitoring with FMCSA, IRP, IFTA, and UCR deadlines Fleet diversification , including company-owned, leased, and owner-operator assets Labor shortages in administrative and compliance roles Each new truck or trailer requires accurate titling, registration, plating, and permitting across multiple jurisdictions. A single paperwork error can delay deliveries, sideline equipment, or trigger costly fines. Outsourcing these tasks to a specialized provider like National Fleet Services LLC allows motor carriers to maintain compliance without diverting critical internal resources. What Outsourcing Fleet Compliance Really Means Outsourcing titling, licensing, registration, and permitting doesn’t mean giving up control — it means gaining efficiency and expertise . Partnering with an experienced provider like National Fleet Services LLC gives carriers access to professionals who handle the entire compliance lifecycle, including: Vehicle titling and ownership documentation Apportionable registration (IRP) IFTA fuel tax licensing and renewals State and federal permitting (trip, temporary, oversize/overweight) Duplicate and replacement credentials Audit support and document retention These experts understand every state’s unique DMV and DOT processes, ensuring paperwork moves faster and with fewer errors — keeping your trucks legally on the road. Operational Benefits of Outsourcing Most carriers first explore outsourcing to save administrative time , but soon discover much deeper advantages. 1. Faster Fleet Activation and Uptime Every day a truck sits idle waiting on plates or permits represents lost revenue. National Fleet Services LLC maintains direct agency relationships and uses advanced processing systems to accelerate filings . This ensures trucks are registered and road-ready in days, not weeks. Example: A carrier expanding into Texas or Florida can receive apportioned plates and permits within days through National Fleet Services’ expedited processes. 2. Compliance Accuracy With thousands of vehicles moving across state lines, even minor compliance lapses can lead to audits or penalties. Outsourced specialists use automated tracking systems and multi-state expertise to prevent lapses in registration or IFTA reporting. When you work with National Fleet Services LLC , your compliance deadlines are monitored continuously — giving you peace of mind and audit-ready documentation . 3. Scalability During Market Shifts As freight demand changes, your administrative workload fluctuates. Outsourcing provides flexible capacity that scales with your fleet size — without the need to hire, train, or downsize internal staff. During peak growth, National Fleet Services LLC can onboard new equipment seamlessly. During downturns, carriers save on overhead without sacrificing service quality. 4. Cost Predictability In-house compliance management brings hidden costs: overtime, software fees, and employee turnover. Outsourcing converts those into fixed, predictable expenses . Carriers can budget per-unit or per-service pricing, ensuring clear ROI from day one. 5. Access to Industry Expertise With decades of experience in fleet administration, National Fleet Services LLC employs compliance professionals who know IRP, IFTA, and multi-jurisdiction registration inside and out. They maintain direct communication with state agencies nationwide — resolving issues that could otherwise delay your operations. You’re not just outsourcing paperwork — you’re gaining a dedicated compliance department. Strategic Advantage: Focus on Core Operations Administrative tasks don’t differentiate your business — operational performance does. By partnering with National Fleet Services LLC , motor carriers can redirect focus to: Driver recruitment and retention Customer service and delivery metrics Route optimization and profitability Safety and maintenance programs Every minute your operations team spends managing paperwork is a minute not spent improving fleet performance. Outsourcing turns administrative burden into a competitive edge. Choosing the Right Outsourcing Partner When selecting an outsourcing provider, prioritize experience, transparency, and scalability. Key Qualities to Look For: Transportation Specialization: Choose a partner dedicated to trucking compliance, not a general business service. Multi-State Capability: Ensure they manage titling and permitting across all 48 contiguous states and Canada. Technology Integration: Look for partners that integrate with fleet management systems and provide real-time dashboards. Transparent Reporting: Ask for detailed renewal tracking, cost breakdowns, and expiration alerts. Audit Support: The best firms, like National Fleet Services LLC , provide full audit preparation and response services. Dedicated Account Management: Your provider should act as an extension of your internal team — not a faceless vendor. Implementation: A Smooth Transition to Outsourcing Moving compliance functions to an outsourced partner is most effective when phased strategically. 1. Conduct an Internal Audit Review your current titling, permitting, and renewal processes. Identify inefficiencies, late filings, or data gaps. 2. Partner Onboarding Work with National Fleet Services LLC to transfer existing records and set communication protocols. 3. Pilot Program Start with one region or a group of new assets to measure performance and turnaround time. 4. Full Rollout Once systems are aligned, expand the partnership fleetwide. Your internal staff can then focus on oversight and reporting while the outsourcing partner handles execution. 5. Continuous Improvement Schedule quarterly reviews to evaluate performance metrics, cost savings, and new compliance opportunities (such as electronic recordkeeping or advanced IFTA analytics). Fleet Insight Carriers partnering with National Fleet Services LLC report measurable improvements in compliance turnaround, fleet uptime, and cost predictability. Their national-scale expertise in vehicle titling, registration, and permitting allows trucking companies to operate more efficiently across multiple jurisdictions — without the administrative bottleneck. The Competitive Edge of Outsourced Compliance Leading fleets recognize that administrative excellence drives operational performance . Outsourcing fleet compliance tasks offers: Faster turnaround times Reduced paperwork errors Lower overhead costs Real-time tracking and visibility Improved driver satisfaction and fleet uptime Carriers who outsource these functions with trusted providers like National Fleet Services LLC are free to focus on what they do best — moving freight safely, efficiently, and profitably. Conclusion: Efficiency Is the New Differentiator In today’s market, carriers can’t afford inefficiency. Streamlining every non-core process — especially administrative compliance — is critical to maintaining profit margins and competitive agility. Outsourcing titling, licensing, registration, and permitting is more than a time-saver; it’s a business strategy. By choosing National Fleet Services LLC , carriers gain a trusted compliance partner dedicated to accuracy, speed, and simplicity. Keep your trucks on the road, your paperwork in order, and your business moving forward — with National Fleet Services LLC. About National Fleet Services LLC National Fleet Services LLC is a leading provider of titling, registration, permitting, and compliance solutions for motor carriers across North America. With decades of experience and nationwide reach, NFS helps fleets simplify administration, maintain compliance, and maximize operational uptime.
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