Chapter 3
Vehicle Registration, Licensing and Fuel Tax Credentials
This information is provided as a courtesy of the Utah State Tax Commission. It is intended only as a helpful reference to the applicable laws and rules.
INTRASTATE REGISTRATION REQUIREMENTS
UCA 41-1A-201
A registration is a document issued by a jurisdiction that allows operation of a vehicle on the highways of this state, for the time period for which the registration is valid and that is evidence of compliance with the registration requirement of the jurisdiction. The power unit should be registered for the combined gross weight of the truck/tractor and all trailers when loaded, with a maximum registered weight of 80,000 pounds.
Note: Tow trucks are not required to have gross weight registration sufficient to cover vehicles being towed or carried as a result of their specialized operations.
INTERNATIONAL REGISTRATION PLAN (IRP)
Qualified registrants based in Utah who travel in another IRP state or Canadian province must display IRP license plates or obtain valid trip permits for the state or Canadian province in which they wish to operate. Registrants based in another IRP jurisdiction must have Utah on their IRP registration cab card for the correct weight, or have a valid 96-hour Utah trip permit. The program allows the display of the base state apportioned license plate. The base state collects the appropriate registration taxes for each state and distributes the tax to the respective state. Each IRP registrant is required to file an annual application with their base jurisdiction. The application lists the vehicles to be apportioned, the fleet mileage for each jurisdiction, and the declared gross weight for each jurisdiction. Mileage reporting is done on a fiscal year starting July 1st through June 30th. When all fees are paid, the registrant is issued a cab card, validation stickers, and registration plate for each vehicle. The cab card lists all IRP jurisdictions for which the registrant has registered and the gross weight for each jurisdiction.
IRP PARTICIPATING STATES AND PROVINCES
- All U.S. states except Alaska and Hawaii.
- All Canadian provinces except Yukon, Northwest Territories, and Nunavut.
QUALIFIED VEHICLES
A qualified motor vehicle means a motor vehicle used, designed or maintained for transportation of persons or property and:
- Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight.
Qualified motor vehicle does not include recreational vehicles.
EXEMPT VEHICLES
The following vehicles are exempt from registering under the IRP:
- Government-owned vehicles.
- Recreational vehicles.
- Vehicles operating under separate State Reciprocity Agreements. Utah is currently honoring reciprocity for farm-plated vehicles registered in the State of Idaho hauling their own farm equipment or product.
Chapter 3
Vehicle Registration, Licensing and Fuel Tax Credentials
This information is provided as a courtesy of the Utah State Tax Commission. It is intended only as a helpful reference to the applicable laws and rules.
INTRASTATE REGISTRATION REQUIREMENTS
UCA 41-1A-201
A registration is a document issued by a jurisdiction that allows operation of a vehicle on the highways of this state, for the time period for which the registration is valid and that is evidence of compliance with the registration requirement of the jurisdiction. The power unit should be registered for the combined gross weight of the truck/tractor and all trailers when loaded, with a maximum registered weight of 80,000 pounds.
Note: Tow trucks are not required to have gross weight registration sufficient to cover vehicles being towed or carried as a result of their specialized operations.
INTERNATIONAL REGISTRATION PLAN (IRP)
Qualified registrants based in Utah who travel in another IRP state or Canadian province must display IRP license plates or obtain valid trip permits for the state or Canadian province in which they wish to operate. Registrants based in another IRP jurisdiction must have Utah on their IRP registration cab card for the correct weight, or have a valid 96-hour Utah trip permit. The program allows the display of the base state apportioned license plate. The base state collects the appropriate registration taxes for each state and distributes the tax to the respective state. Each IRP registrant is required to file an annual application with their base jurisdiction. The application lists the vehicles to be apportioned, the fleet mileage for each jurisdiction, and the declared gross weight for each jurisdiction. Mileage reporting is done on a fiscal year starting July 1st through June 30th. When all fees are paid, the registrant is issued a cab card, validation stickers, and registration plate for each vehicle. The cab card lists all IRP jurisdictions for which the registrant has registered and the gross weight for each jurisdiction.
IRP PARTICIPATING STATES AND PROVINCES
- All U.S. states except Alaska and Hawaii.
- All Canadian provinces except Yukon, Northwest Territories, and Nunavut.
QUALIFIED VEHICLES
A qualified motor vehicle means a motor vehicle used, designed or maintained for transportation of persons or property and:
- Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight.
Qualified motor vehicle does not include recreational vehicles.
EXEMPT VEHICLES
The following vehicles are exempt from registering under the IRP:
- Government-owned vehicles.
- Recreational vehicles.
- Vehicles operating under separate State Reciprocity Agreements. Utah is currently honoring reciprocity for farm-plated vehicles registered in the State of Idaho hauling their own farm equipment or product.
RECIPROCITY AGREEMENT
Utah has reciprocity agreements with Idaho regarding farm-plated vehicles hauling their own farm equipment or product. These agreements allow Utah-plated vehicles to travel in Idaho, and Idaho-plated vehicles to travel into Utah without an IRP registration. meeting the following conditions:
- Two-axle power unit over 26,000 pounds
- Vehicles used in combination when weight exceeds 26,000 pounds.
- Power unit with three (3) or more axles regardless of weight.
Reciprocity is not extended to intrastate operations (pick up and delivery within state).
UTAH BASE STATE REQUIREMENTS
Utah is the base state for the purposes of fleet registration, if the following conditions apply within this state:
- An established place of business where the physical structure is owned, leased, or rented, and designated by a street number or road location and the facility is open during normal business hours with a person conducting fleet business and a telephone publicly listed in the carrier name;
- Utah mileage accrued by the fleet; and
- Operational records of the fleet are maintained or can be made available.
DISPLAY OF CREDENTIALS
A valid annual registration cab card, temporary credential, or trip permit must be carried in the vehicle at all times. Utah vehicles registered under the IRP are valid for one year and expire at 12:01 a.m. on the last day of the appropriate calendar quarter. An IRP registered vehicle may operate with a faxed temporary for 60 days without displaying a registration plate.
REFUND AND CREDIT
Utah will issue a refund for overpayment of registration tax. Submit refund requests to the Utah Tax Commission at (801) 297-6800 or (888) 251-9555. Credit will be applied to the account for a deleted vehicle on Utah fees only upon surrender of credentials, i.e. License plate, registration, etc.
TEMPORARY REGISTRATION AND FUEL TAX PERMITS
UCA 41-1a-301(12) & UCA 59-13-303
A Single Unit is a power unit only. A Combo Unit is issued for a power unit and trailer(s) combination.
90-DAY TEMPORARY REGISTRATION
A vehicle owned and currently registered by an out-of-state resident and not apportioned may obtain a 90-day registration for the time period that the vehicle will be temporarily used for interstate and intrastate travel. The registration fee is 1/4 of the annual fee based on the gross vehicle weight. This does not apply to IRP registration.
INTERNATIONAL FUEL TAX AGREEMENT (IFTA)
The IFTA is a base jurisdiction fuel tax program. The program allows carriers to file one fuel report per quarter for all participating IFTA jurisdictions. The base jurisdiction collects the appropriate fuel tax and distributes the tax to the applicable IFTA states or Canadian provinces.
UTAH SPECIAL FUEL USER PERMITS
Intrastate only carriers may purchase a Utah Special Fuel User Permit through the Utah State Tax Commission. This permit is the equivalent of an IFTA license but is only valid for the State of Utah.
Note: Intrastate only vehicles using gasoline engines are not required to have fuel permits in the State of Utah.
QUALIFIED VEHICLES
A qualified motor vehicle means any vehicle used or intended for use in two (2) or more member jurisdictions and which meets any of the following criteria:
- A power unit with a gross weight or registered weight over 26,000 pounds.
- A power unit with three or more axles regardless of weight.
- A power unit used in combination when the weight of the combination exceeds 26,000 pounds.
Recreational vehicles are exempt from IFTA fuel tax licensing and reporting.
DISPLAY OF CREDENTIALS
A legible photocopy of the IFTA license must be carried in the cab of each qualified vehicle in the fleet. Two decals are required per vehicle. Place one decal on each side of the exterior portion of the cab. The original license should be kept with the business records. The IFTA license and decal is valid for the current calendar year. New decals may be applied to all vehicles between December 1st of the previous year and March 1st of the current year.
ADDITIONAL INFORMATION
For further information regarding IFTA or IRP Vehicle Registration and Licensing Requirements contact the Utah Tax Commission at (801) 297-6800 or (888) 251-9555 or visit the following websites:
Utah Tax Commission motorcarrier.utah.gov
Utah DMV dmv.utah.gov
IFTA www.iftach.org
IRP www.irponline.org
