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 taxes shall be: 1. The lessee (carrier) when the qualified motor vehicle is being operated under the lessee’s jurisdictional operating authority. The base jurisdiction for purposes of the 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. 2. 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.
Appears in 2 contracts
Samples: Ifta Agreement, Ifta Agreement
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 taxes shall be:
1. The lessee (i.e. motor carrier) ), when the qualified motor vehicle is being operated under the lessee’s jurisdictional operating authority. The base jurisdiction for purposes shall be that of the Agreement shall be the base jurisdiction of the lessee (carrier)lessee, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes by the lessor or lessee.. (R520.100)
2. The lessor (i.e. 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 that of the lessor, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration.registration purposes. (R520.200)
Appears in 2 contracts
Samples: International Fuel Tax Agreement (Ifta) Compliance Manual, International Fuel Tax Agreement (Ifta) Compliance Manual