What are all of taxes paid by a transportation?

Great question — transportation companies deal with a wide variety of taxes, spanning federal, state, and sometimes local jurisdictions. Here's a breakdown of common taxes paid by transportation companies (especially trucking carriers), grouped by category:

🚛 1. Vehicle & Highway Use Taxes

These are specific to operating commercial vehicles:

• Heavy Vehicle Use Tax (HVUT) – Federal tax for vehicles over 55,000 lbs. ($100–$550/year per truck)
• International Fuel Tax Agreement (IFTA) – Taxes on fuel used across jurisdictions, based on miles traveled and fuel consumed
• International Registration Plan (IRP) – Apportioned vehicle registration fees across states/provinces
• Weight-Distance Taxes – States like KY, NM, NY, and OR charge taxes based on weight and miles
• Oversize/Overweight Permit Fees – Paid for hauling loads exceeding legal limits

⛽ 2. Fuel Taxes

• Motor Fuel Excise Taxes – Federal and state-level per-gallon fuel taxes (usually paid at the pump)
• Diesel Fuel Sales Tax – In some states, a sales tax is layered onto fuel purchases (e.g., California)

🛒 3. Sales & Use Taxes

• Trucks, Trailers, and Equipment
• Repair Parts & Labor
• Telematics, ELDs, software subscriptions
• Office supplies, uniforms, shop tools

⚠️ Many transportation-related purchases may qualify for sales tax exemptions, but they're often missed or misapplied.

🏢 4. Business & Income Taxes

• Federal Corporate Income Tax (or pass-through income tax)
• State Income or Franchise Taxes (varies by entity structure and state presence)
• Gross Receipts Taxes – Some states (e.g., TX, OH) use this instead of income tax

🧾 5. Payroll Taxes

• Federal Payroll Taxes – Social Security, Medicare, FUTA
• State Unemployment Insurance (SUTA)
• Local Payroll Taxes – In some cities/states

🏘️ 6. Property Taxes

• On terminals, garages, offices, and even fleet assets in some jurisdictions (e.g., ad valorem taxes on rolling stock in VA)

🌐 7. Licensing & Regulatory Fees

• USDOT/MC Number Fees
• Unified Carrier Registration (UCR)
• State business licenses
• Intrastate authority fees
• Hazmat registration (if applicable)

Optional/Occasional Taxes:

• Tire Excise Tax (Federal tax on large tires)
• Environmental fees (e.g., tank registration, emissions fees)
• Excise Taxes on Special Fuels or Equipment