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The level of highway user taxation should be based on a thorough analysis of highway conditions and proven needs. Each class of motor vehicle should pay its fair share of highway program costs based upon a traditional incremental highway cost allocation approach. No one group of highway users should be exempted from payment of highway user taxes or fees. No motor vehicle should be exempted from any highway user taxes by reason of ownership by or operation on behalf of the U.S. Government or any state or local government or political subdivision. Highway users should be involved in establishing funding levels for the highway program and setting the user charges needed to pay for them.
Highway user taxes should:
Because weight-distance, ton-mile, axle-mile, and other similar third-structure taxes cannot meet the above criteria, they should be eliminated where they currently exist and not be imposed elsewhere.
supports increases in fuel taxes, coupled with indexing to an appropriate
annual cap as needed, provided the funds generated are dedicated to the Freight
Corridors Initiative or other highway infrastructure improvements.
Amended March 3, 2013
State Highway Taxes
The U.S. Congress should establish and adopt a comprehensive framework for state taxation and regulation of the interstate trucking industry including access to the Federal courts to resolve disputes within that framework adopted by the Congress.
The framework for uniform state taxation and regulation of interstate trucking activity should not set limits on the amount of tax to be paid to a state but should clearly identify those taxes meeting principles of equity and administrative ease.
State highway taxes assessed directly or indirectly on motor carriers operating vehicles properly registered in another state should be based on the following principles of equity:
State highway taxes assessed on motor carriers should be structured so that compliance by motor carriers and enforcement by states adheres to the following principles:
State highway taxes should be limited to vehicle registration fees and fuel taxes. Administrative per-vehicle and/or per carrier fees should not be imposed on interstate carriers for:
A single plate issued by a motor carrier's base state should permit interstate and intrastate vehicle operations in all jurisdictions. All states should be required to be members of the International Registration Plan.
State highway tax revenues should be dedicated to highway programs through state constitutional amendments.
Adopted February 10, 1991