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Accession Number PB2013-105497
Title Motor Carrier Tax Consolidation Study.
Publication Date Jan 2013
Media Count 61p
Personal Author A. Martin J. Walton M. Bell
Abstract The study analyzes the tax and fee structure for Kentucky motor carriers and details a possible policy scenario for eliminating the weight-distance tax. The report starts out analyzing detailed revenue and rate information for the motor fuel tax, motor fuel surtax. IRP registration fees, intrastate registration fees and the weight distance tax. Consolidation policies in Idaho and Ohio were reviewed, as well as a previous consolidation proposal in Kentucky. A new consolidation framework was developed, where IRP and intrastate plate fees were increased by 180 percent and the weight-distance tax was eliminated. Projections for weight-distance tax and IRP fees (both current and proposed) were compared to assess the revenue impact on the Road Fund. In addition, the tax/fee burden for motor carriers was assessed to see whether the proposed changes would help or hurt firms of various sizes and operation tendencies. Interstate carriers who log a high percentage of miles in Kentucky, or interstate carriers who run a low number of overall miles per vehicle, would generally see an increased tax burden; motor carriers who log a low percentage of miles on Kentucky roads or a high number of overall miles per vehicle would generally see a diminished tax burden. Virtually all intrastate carriers would have to pay more under the proposed legislative changes.
Keywords Commercial vehicles
Highway finance
Motor carriers
Motor fuels
Weight-distance tax

Source Agency Department of Transportation
NTIS Subject Category 85H - Road Transportation
96A - Domestic Commerce, Marketing, & Economics
43G - Transportation
Corporate Author Kentucky Transportation Center, Lexington.
Document Type Technical report
Title Note Final rept.
NTIS Issue Number 1313
Contract Number N/A

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