Household Goods Carriers. In the case of a household goods carrier using independent contractors, agents, or service representatives, under intermittent leases, the party liable for fuel taxes shall be:
Household Goods Carriers. Household goods carriers (commonly known as moving companies) have separate rules from the above when under intermittent leases. These separate rules cover situations where a moving company hires a subcontractor to move household goods to another jurisdiction. The lessee (household goods carrier) is responsible for reporting and paying fuel taxes when the IFTA commercial vehicle is being operated under the lessee's jurisdictional operating authority. The lessor is responsible for reporting and paying fuel tax when the IFTA commercial vehicle is operated under the lessor's jurisdictional operating authority. For example, a moving company is hired to move household goods from Vancouver to Calgary. The moving company then hires an independent contractor to move the household goods. The moving company (lessee) is responsible for reporting and paying fuel taxes, as the IFTA commercial vehicle is operated under its authority. Once the goods are delivered to Calgary, the trip back by the independent contractor is under the independent contractor's authority, unless it rents out its IFTA commercial vehicle and driver to another moving company. The responsible party on the trip back will be the lessor (independent contractor) if the IFTA commercial vehicle comes back empty or the independent contractor arranges for its own haul. However, if the independent contractor is hired by a second moving company on the return trip, that second moving company is responsible for reporting and paying the fuel tax.
Household Goods Carriers. In the case of a household goods carrier using independent contractors, agents, or service representatives, under intermittent leases, the party liable for motor fuel use tax shall be: .100 The lessee (carrier) when the qualified motor vehicle is being operated under the lessee's jurisdictional operating authority. The base jurisdiction for purposes of this Agreement shall be the base jurisdiction of the lessee (carrier), regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes by the lessor or lessee. .200 The lessor (independent contractor, agent, or service representative) when the qualified motor vehicle is being operated under the lessor's jurisdictional operating authority. The base jurisdiction for purposes of this Agreement shall be the base jurisdiction of the lessor, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes. INDEPENDENT CONTRACTORS .100 Short-Term Leases. In the case of a carrier using independent contractors under short-term/trip leases of 29 days or less, the trip lessor will report and pay all fuel taxes.
