States / Minnesota
MN · UCR participant · IFTA member
Trucking compliance in Minnesota
A carrier whose principal place of business is in Minnesota registers UCR with Minnesota as its base state. For IFTA, Minnesota taxes special diesel at $0.3260 a gallon in 4Q2026, in the middle half of listed rates, number 20 of 46 US jurisdictions shown here.
UCR in Minnesota
Minnesota participates in the Unified Carrier Registration Agreement, which makes it the base state for any interstate carrier, broker, freight forwarder or leasing company whose principal place of business is here. You register once a year, through the national UCR system, and the fee is the same six-bracket federal schedule used everywhere: $55 for 0–2 vehicles, $167 for 3–5 and $333 for 6–20 in the 2027 registration year, rising to $54,165 above 1,000. The fee is set by federal rule (49 CFR 367), so it is the same whichever state you register through; what Minnesota adds is enforcement — roadside officers in a participating state can check UCR status during an inspection.
Minnesota also serves as a base state for carriers from non-participating jurisdictions, if the carrier has an office or operating facility in Minnesota.
IFTA fuel tax in Minnesota
Under the International Fuel Tax Agreement you owe Minnesota fuel tax on every gallon you burn inside the state, worked out from your miles here and your fleet's average miles per gallon, and you get credit for tax paid on fuel you bought here. Minnesota reported a special-diesel rate of $0.3260 per gallon for 4Q2026.
That puts Minnesota at number 20 of 46 US IFTA jurisdictions shown here, 3 percent above the median of $0.3150. At a mid-table rate, fuel-stop decisions in Minnesota matter less than pump price; the return will roughly net out as long as purchases track miles. The closest rates to Minnesota's are Iowa ($0.3250), Wisconsin ($0.3290), Idaho ($0.3200).
A worked example
Run 1,000 miles in Minnesota at 6.5 mpg and you burned 153.8 gallons here, which at $0.3260 is $50.14 of Minnesota tax. If you bought 153.8 gallons in Minnesota on that trip you have already paid $50.14 at the pump and owe nothing more; if you bought none, the whole $50.14 is due on the return. The IFTA calculator does this for every state on a trip.
Federal filings that apply in Minnesota as everywhere
- Heavy Vehicle Use Tax, IRS Form 2290: $100 a year for a 55,000 lb vehicle, $550 for anything over 75,000 lb, logging vehicles at 75 percent; due the last day of the month after first use.
- Operating authority: $300 per authority type under 49 CFR 360.3T, a USDOT number at no charge, $10 per insurance filing.
- Medical certificate: the 49 CFR 391.41 standards (20/40 vision, 70-degree field, forced whisper at 5 feet), renewed every 24 months, or 12 for some conditions.
- Carrier lookup: check any USDOT or MC number in FMCSA's SAFER system before you lease on or hire.
Not on this page yet
Minnesota's IRP apportioned-plate fees, intrastate operating-authority rules, size and weight limits and state DOT contacts are not published here, because they were not available from a source this site could cite on 2026-10-23. They are listed as gaps in the methodology and will be added when they can be sourced.
Sources: UCR Plan — FAQ; IFTA, Inc. tax rate matrix 4Q2026 (updated 2026-10-21; not final until 2026-12-04); FMCSA final rule, 49 CFR 367.50 (FR Doc. 2026-17893, Docket FMCSA-2025-0655); IRS Form 2290 (Rev. July 2026), Tax Computation. Checked 2026-10-23.