Motor Carrier Direct Pay (MCDP) Authorization
Motor Carrier Direct Pay (MCDP) authorization allows you to pay a prorated tax directly to the Minnesota Department of Revenue on qualifying purchases, instead of paying sales tax to the seller at the time of purchase.
You are eligible for the MCDP authorization if any of the following apply to your business:
- You have a certificate or permit from the U.S. Department of Transportation (formerly the Interstate Commerce Commission)
- You lease to a carrier that holds a certificate or permit from the U.S. Department of Transportation
- You transport your own goods in interstate commerce and have a Minnesota prorate account
- You transport exempt commodities (under Interstate Commerce Laws)
Note: You must have a Minnesota Tax ID Number before you can apply for MCDP. Register for a Minnesota Tax ID number, or call us for assistance at 651-282-5225 or 1-800-657-3605 (toll-free).