This article provides an overview of Ryder’s vehicle licensing, permitting, fuel tax reporting, and compliance requirements, including IRP versus Base plate registration, customer DOT and IFTA responsibilities, state-specific taxes and permits, and how Ryder supports reporting, citations, and toll processing for lease and rental vehicles.

Licensing

An IRP is the International Registration Plan (IRP), a reciprocity agreement among states of the US, the District of Columbia, and provinces of Canada that recognizes the registration of commercial motor vehicles issued by other jurisdictions. Motor carriers register with and pay one jurisdiction. The fee is based on the portion of distance traveled in each jurisdiction according to that jurisdiction’s fee schedule; these fees are then distributed to the relevant jurisdictions. Registered motor carriers receive apportioned plates and can travel through all IRP member jurisdictions. Commercial motor vehicles, either alone or used in combination, weighing more than 26,000 pounds (11,794 kilograms) and traveling in two or more jurisdictions, are likely registered under IRP.

A Base Plate is a commercial registration and license plate for commercial vehicles that are under 26,001 GVW and/or only operate in a single state (do not cross state lines). The Rule of Thumb for License Plates: Base vs. IRP is below:

Base Plate: 26,000 GVW and below in the domiciled state. Vehicle does not and will not cross state lines (the vehicle operates in only one state) in the domiciled state (regardless of GVW).

IRP: 26,001 GVW and above with ‘intent’ to cross state lines. If domiciled in the Northwest US, there are exceptions to the above rules. For specific questions about the type of plates needed, please email the State Licensing contact.

Vehicles are permitted and licensed with either IRP plates or state "Base" plates, depending on the vehicle's GVW and the customer's area of operations. Licensing Fees are calculated as follows:

Base Plates: Each state has its own fee structure.

IRP Plates: The Fee is based on the portion of distance traveled in each jurisdiction according to that jurisdiction’s fee schedule. Your fleet mileage is used to determine the percentage of miles traveled in each state. This figure is then multiplied by each state fee schedule and totaled to obtain the annual registration fee. IRP fees change annually as jurisdiction fee schedules change and customer mileage changes.

For additional questions, contact your state licensing contact. Each state has a different mailbox—License_XX@Ryder.com, where XX relates to the state's two-letter abbreviation code. For example, to reach the TX licensing team: License_TX@Ryder.com. For questions on IRP licensing, contact Indiana_IRP_Licensing@ryder.com.

• Customer DOT Number and FEID/EIN (Federal ID/Employer Identification Number)
• Customer must supply Ryder with valid DOT and FEID/EIN
• DOT and FEID/EIN must match in FMCSA/SAFER and be active
• Ryder does not set up DOT or FEID/EIN
• To be IRP plated, customer DOT must be set up as Interstate with FMCSA/SAFER
• For DOT assistance please visit https://safer.fmcsa.dot.gov/

Licensing Fees are calculated as follows:

Base Plates: Each state has its own fee structure. For more information, please visit state DMV website or email Ryder, the state licensing contact

IRP: The Fee is based on the portion of distance traveled in each jurisdiction according to that jurisdiction’s fee schedule. Customer fleet mileage is used to determine the percentage of mileage traveled in each state. This is then multiplied by each state fee schedule and totaled to obtain annual registration fee. IRP fees change annually as jurisdiction fee schedules change and customer mileage changes. 

For more information, please contact Indiana_IRP_Licensing@ryder.com. Customers who supply their own IFTA are required to submit annual fleet mileage by state to Ryder. Please send to irp_annual_reporting@ryder.com.

Permitting

IFTA Carriers operating a qualified motor vehicle in two or more jurisdictions are required to display an IFTA decal. Ryder provides IFTA decals for qualified Lease and Rental vehicles. Qualified motor vehicles are defined as “… A vehicle is classified as a commercial motor vehicle if it has two axles and a gross vehicle weight or registered gross weight exceeding 26,000 lbs. or if it has three or more axles regardless of weight (this may also include a combination of axle/GVW when it exceeds 26,000 lbs.). This definition may not apply today, but it should be kept for future reference.

• KY Mileage Tax: mileage tax for any unit with a GVW exceeding 59,999 lbs., and the units must be registered in Kentucky. This includes KY-based plated units; trip records must be submitted. There is no permit to display, and there is no cost to the permit. Vehicles must display Ryder KYU #018256 on both cab doors.
• KY Surtax-Qualified Vehicle: has a GVW exceeding 26,000 lbs. For the KY additional fuel “surtax,” units must display an IFTA permit, and carriers must submit driver trip records, even if they travel in-state only. 
• NY: Carriers operating a qualified motor vehicle on NY State public highways (excludes NY Thruway) are subject to the imposed Highway Use Tax (HUT) and must maintain a HUT decal. Ryder provides decals for qualified Rental vehicles. Qualified Lease vehicles are registered by the Carrier. Qualified motor vehicles are defined as "vehicles with an unladen weight exceeding 8,000 lbs. or a GVW exceeding 18,000 lbs.” 
• CT: The Connecticut (CT) State Department of Revenue Services (DRS) has implemented a new CT Highway Use Fee (CT-HUF) effective Jan. 1, 2023. The fee will be imposed on carriers operating heavy, multi-unit vehicles on any highway (public road) in CT. See the details in the attached FAQ document.
• OR: The carrier is responsible for the registration and reporting of qualified Lease & Rental vehicles (vehicles with GVW exceeding 26,000 lbs.) operating in the State of Oregon. Rental vehicles must be registered at the Port of Entry, whereas leased vehicles should be registered to the carrier's Oregon account. No physical decal required. For questions concerning OR Mile Tax, contact mileagetaxsupport@ryder.com.
• NM: This state has a mileage tax for any unit with GVW exceeding 26,000 lbs., and units are registered with New Mexico annually. Including NM base-plated units, trip records must be submitted. There is no permit to display; however, the cost is $10.00 per unit annually. Ryder purchases the permits for Lease and rental-qualified vehicles. Driver will need to provide Lease agreement at POE to confirm that Ryder is responsible for permitting and reporting. POE will verify using the plate # and not the customer's DOT.

Exemptions

IFTA requirements are based on the Plating and Permitting of the Vehicle NOT on the Customer’s Area of Operations.

• Vehicles with GVW < 26,000. 
• NY is liable with a GVW > 18,000; Vehicles from 18,000 to 26,000 can receive an invoice for NY Mile Tax, not IFT. This tax appears as the Third Structure Tax, not as the Vehicle Fuel Use Tax, on the IFT backup. 
• Customers who have reported their own Fuel Taxes & have provided Ryder with the required documentation. 

For additional questions, contact your state licensing contact. For NYHUT questions, contact NYHUT@Ryder.com. For CT HUF questions, contact CTHUFREQUEST@ryder.com.

Reporting Interstate Fuel Tax (IFT) 

Ryder Provides IFTA - Lease Vehicles 

Ryder reports IFTA for Lease vehicles where the Schedule A designates Ryder as the reporting entity and a Ryder IRP plate and IFTA permit are assigned. Customers are responsible for providing Ryder with all miles traveled and non-Ryder fuel purchased no later than monthly. The GPS device notification must be completed to facilitate the most effective method for reporting miles to Ryder. There are multiple options for reporting miles and fuel as noted. 

• Ryder provided GPS device (Geotab)
• GPS Automated Data Feed (requires third-party setup)
• GPS Reporting (State Summary & Audit Detail) - Email to GPS_Reports@ryder.com
• Driver Trip Records - Email to trip_records@ryder.com

Ryder Provides IFTA – Rental Vehicles 

Ryder reports IFTA for Rental vehicles where a Ryder IRP plate and IFTA permit are assigned. Rental miles are reported via the GPS device installed in the vehicle. Customers are responsible for providing Ryder with non-Ryder fuel purchased no later than monthly. There are multiple options for reporting fuel as noted. 

• Fuel Upload in excel 
• Consolidated Fuel Vendor Statement 
• Bulk Fuel Tank Setup and reporting 
• Individual Fuel receipts – RyderGyde™ App or Email to trip_records@ryder.com.
• Excel, vendor statements, and bulk fuel inquiries should be emailed to fueltaxdocs@ryder.com.

Customer Provides IFTA – Lease Vehicles 

Customer reports IFTA for Lease vehicles when Schedule A, Section 12, IFTA mileage reporting is noted as “YOU.” For changes to a Schedule A where Ryder is designated as the responsible party for IFTA, the Fuel Use Tax Amendment will transfer and designate to the customer the preparation and filing of IFTA returns under their company IFTA account for tax-liable Lease equipment. The Fuel Use Tax Amendment must be completed and emailed to iftexceptions@ryder.com with a copy of the current year IFTA permit. Customers reporting under their own IFTA account are responsible for annual submissions as noted. 

• Current Year IFTA permit—by March 15th to  iftrenewal@ryder.com
• Fleet Mileage by state—by August 15th to irp_annual_reporting@ryder.com.

Customer Provides IFTA – Rental Vehicles 

Customers who choose to report Ryder Rental vehicles under their company IFTA account must complete the Rental Fuel Use Tax Reporting Agreement. This agreement will transfer and designate to the customer the preparing and filing of IFTA returns under their company IFTA account for tax-liable Rental equipment. The Rental Fuel Use Tax Reporting Agreement must be completed and emailed to iftexceptions@ryder.com with a copy of the current year's IFTA permit. Customers reporting under their own IFTA account are responsible for the annual submission of the current year IFTA permit by March 15th to iftrenewal@ryder.com.

IFT Dispute Process

If you notice an issue with your IFT invoice, we recommend submitting a dispute as soon as possible. Once your dispute is received, the IFT team will review the invoice details and follow up with feedback or request supporting documentation (most commonly fuel records). Note: Invoice payments must be paid in full.

• Disputes are manually reviewed by vehicle to confirm root cause and corrections required to make the appropriate adjustments to Ryder’s Tax filing and provide credit to the appropriate invoice. 
• When additional fuel is provided to calculate a reasonable MPG, Ryder will review the documents for accuracy and completeness, sending valid documents for processing. If corrections are needed, the documents will be returned with guidance. 
• Processing time may vary depending on the format submitted (fuel tickets, statements, or Excel files).
• Once approved, a Customer Invoice Adjustment (credit memo) is issued.
• Disputes are handled in the order they are received, with most invoice adjustments being completed within 30 days. Processing time can extend up to 120 days depending on complexity and the submission of accurate documentation. 

Accessing IFT Invoicing Backup

You are invoiced monthly for fuel taxes based on miles and fuel processed in the previous month. Detailed backup is available for up to 2 years in various formats and platforms. 

• RyderGyde.com: The IFT Invoice Dashboard is extractable to Excel and allows for an in-depth analysis of fuel tax records processed and tax calculations by invoice and by vehicle. Key data is associated with the account, vehicle, and invoices included in the time frame requested. 
• Invoice summary with dates and billed totals 
• Vehicles associated to the invoices displayed 
• IFT Details by vehicle, including state/province breakdown with the corresponding tax type and rates
• Trip/GPS records processed to produce the miles reported 
• Fuel processed (all individual fuel transactions) and applied for fuel tax credit
• Online Invoicing: The State Highway Use Tax calculations and the Monthly Trips Report are available in PDF format, providing an overview of tax calculations and processed records. Both reports are accessible by invoice and by vehicle. 
• State Highway Use Tax (SHUT)—including state/province breakdown with the corresponding tax type and rates
• Monthly Trips by Vehicle Report—including trip/GPS records processed to produce the miles reported, reflecting total fuel gallons applied to each record
• Calculating Miles per gallon [MPG = Miles divided by Fuel]
• Valid MPG was calculated based on miles and fuel processed. These vehicles are not eligible for the IFT Dispute process as all taxes have been accounted for and distributed accurately. Reasonable MPGs vary depending on vehicle type, age, axles, and weight. Average Tractor range 7.0-9.0. Example: Traveled 2,200 miles, provided 300 gallons of fuel, MPG = 7.33 
• Invalid MPG was calculated based on miles and fuel processed. The SHUT report will reflect MPG as Default. These vehicles are eligible for review through the IFT Disputes process. Example: Traveled 2,200 miles, provided 200 gallons of fuel, MPG = 11.00 
• Default MPG is applied when there is not enough fuel, or no fuel is applied to the miles when processed. Vehicle is defaulted to the assumed actual (most common 6.0) based on IFTA audit parameters. Example: MPG = 99.99 indicates no fuel provided. Or, MPG = calculated number marked as “Default” indicates some fuel was processed but not enough to calculated a reasonable MPG

For questions related to IFT, please contact iftdisputes@ryder.com. 

Citations

As per lease and rental agreements, all citations/violations received by Ryder that are your responsibility will be paid by Ryder and billed to you with applicable admin fees. The only exception for the customers to handle their citations is in New York City. For questions related to Citations, please contact CitationBilling@Ryder.com. 

Tolls

You are responsible for managing your toll program. Ryder’s Toll Program pays tolls directly to the toll authority when you use Ryder-owned equipment and do not pay at the time of toll passing. For questions related to Tolls, please contact CitationBilling@Ryder.com. 

For inquiries related to licensing or fuel tax, please contact NOW@ryder.com.

Common Questions