AUTHORITY:
Tenn. Code Ann. § 55-1-105; 55-4-113; 67-6-331
The Motor Carrier unit within Vehicle Services services the needs of motor carriers with apportioned registration and titling (International Registration Plan) as well as for-hire motor carriers and private towing and wrecker services using public highways of Tennessee (Intrastate Authority). The Motor Carrier unit also allows registrants to file and pay quarterly fuel tax reports (International Fuel Tax Agreement) and register Unified Carrier Registration (UCR). All Motor Carrier transactions are processed within the Tennessee Revenue Reporting System (TR3).
If the customer is attempting to register a vehicle that falls under the below, the vehicle is apportioned and they will need to contact Motor Carrier if they do not have a USDOT number or IRP number:
- Any vehicle that is used or intended for use in two or more member jurisdictions AND that is used for the transportation of persons for hire or designed, used, or maintained primarily for the transportation of property, AND
- Has two axles and a gross vehicle weight or registered gross vehicle weight more than 26,000 pounds, or
- Has three or more axles, regardless of weight, or
- Is used in combination when the gross vehicle weight of such combination exceeds 26,000 pounds.
If the customer is an IRP customer and wants to do a title only in your county clerk office, please have them complete the Title Only Application:
https://www.tn.gov/content/dam/tn/revenue/documents/forms/titlereg/title_only_irp.pdf
They must fill in this information on the application:
- IRP Registration- USDOT#______________ or IRP#_________________
- Is Vehicle Leased? yes no If yes, MC#__________________ and Lessee Name________________________________
- Copy of the Lease Agreement (required to be exempt from sales tax)
- If a USDOT# or IRP account# cannot be provided, the application for title must be made to the Vehicle Services Motor Carrier Unit along with applications for IRP license plates.
To qualify for a sales tax exemption the registrant must be qualified with the federal government or other state regulatory agency as a common or contract carrier. Each vehicle must meet the following conditions pursuant to Tenn. Code Annotated §67-6-331 to be considered for exemption:
- Have a gross vehicle weight rating (GVWR) of Class 3 (16,000 pounds) or above (truck); or
- Be a trailer, semi-trailer, or pole trailer; AND
- Be used to transport passengers or cargo principally in interstate or foreign commerce. “Principally” means more than 50% of the operational time of the motor vehicle.
To prove they qualify for sales tax exemption the customer will need to provide the following:
- Completed Application for Sales Tax Exemption for Interstate Commerce Motor Vehicles and Trailers https://www.tn.gov/content/dam/tn/revenue/documents/forms/motorcarrier/f1300401.pdf AND
- Provide a copy of the common or contract carrier designation to the county clerk upon registration.
Exceptions: Recreational vehicles, vehicles displaying restricted plates, or government-owned vehicles.
Contact:
MOTOR CARRIER (IRP, IFTA, UCR)
Statewide toll-free: (888) 826-3151
Nashville-area and out-of-state: (615) 399-4265
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