IFTA and IRP?

IFTA needs to be based in the state that your trucks are registered in, you have operations in (miles driven) and your operational records are housed in. It does not have to be where you are registered as a corporation, it must be where your physical terminal is. With your description it sounds like NY is where your IFTA Account will be based, and since your truck is already registered there your IRP base plate will be NY as well.

As for the trailer, no it will not be an apportioned plate, your NY trailer plate is acceptable. The IRP plate replaces your truck plate, you will need to redo the truck registration when you set up an IRP account.

Log onto your OSCAR account with NY Department of Taxation (you should have one for your NY HUT) at the link below. This is where you will apply for your IFTA account, decals and convert your NY commercial truck plate into an apportioned (IRP) plate.
https://www.oscar.ny.gov/OSCR/OSCRCarrierHome

 

I have a ? When you got insurance was it in Delaware or NY? I wanted to start a LLC in another state but didn't know if the company was registered in a different state where I'm licensed and the vehicle was registered would I will be able to get commercial insurance.

 

Regardless of where your corporation is registered, you are a New York based business. This is why I hate the companies that sell incorporation packages and suggest Delaware because of liability or tax purposes, most don't give you the whole story. When you have a physical presence in a state, such as you do in NY, that state has the right to require you to register your Delaware based corporation with them as well. This is so they can collect their share of taxes on revenues generated by NY businesses, make sure you have proper workers compensation and unemployment insurances as well as other legal requirements.

That said, since your physical presence is within New York, you need to apply for authority to do business in NY from the NY Department of State. See the link below for more information.
Foreign corporations authorized to do business in New York State

Future lesson, until you have gross revenues in excess of several million dollars or other major assets to protect, it is not worth the hassle to incorporate. It creates layers of complexity that is unnecessary including corporate tax and payroll tax liability. By the way, since you are incorporated I hope you have filed and paid you New Jersey transportation taxes. They take a percentage of all revenue generated by trucking companies that are incorporated for any travel into, out of or through their state. They use IFTA and IRP mileage reports to audit against tax returns to determine how much is owed. Once they see IFTA/IRP miles they will likely look at the last year you were operating under the radar for taxes due.
NJ Division of Taxation - Corporation Business Tax Overview
https://www.state.nj.us/treasury/taxation/pdf/TruckingCompanyNexus.pdf

 

Depends. If your LLC elected to be taxed as a corporation, no, all the same rules apply as if you were a true corporation. If your LLC elected to be taxed as a partnership or a disregarded entity then yes, it matters, as you are not concidered a corporation, however either way, New York is going to want you to register with the Department of State for your IFTA/IRP accounts.

As for New Jersey, if you are not taxed as an S or C corporation the transportation tax does not apply to your operation.

 

There usually be a 'check list' to determine your base state which you will apply for IRP & IFTA. Texas requires 3 things: physical business location in Texas, truck title in Texas, LLC filing in Texas...

It seems like your base state is NY, see if you can find a 'check list' for NY and apply there.

 

Look like NY wants $225 from you.

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Applying for Authority

Foreign corporations that have never done business in New York State must give DOS:

• an Application for Authority, and
• a $225 filing fee.