hut is done electronically when you cross into ny..you can call ahead..you dont need it..as for new mexico, it is electronically done..and for ifta it is now called by a different name- but you can pay for it in person at any irs office, or you can pay it electronically..if you are using the lease company plates or dot number, all of it will be done..if you are filing for your own authority-OOIDA is the answer..your fuel taxes need to be calculated daily, and paid.If you lease to a company they will have that set up also..if you do it yourself, track how many miles you traveled in a state and learn fuel conservation and state gallon minimums..go to website called diesel watch. I personally like the software called "truckers helper"..make a list of each load, weight, date picked up and dropped off, miles traveled in each state, fuel used, fuel purchased, location amount, location city, location state, and average miles per gallon..include a separate file for all maintainence, because you need all of this information to calculate taxes, fees, permits or fines..be sure you go to Prepass.com and get your apparatus mailed to you before the truck leaves the yard. best 10 bucks a month you will ever spend. Dont forget to document all the trailers, as your insurance will have a field day..if a claim gets filed against you for something you didnt do. As for payroll, be sure you always doublecheck the deductions, IRS doesn't care you didn't pay your driver, but when you file your workers comp insurance on that driver they have to have proof. Most states require owner of trk to carry wc on all driver or ic. probably more than you wanted to know..ha all of this changes because if you incorporate in delaware or nevada, you get huge breaks and it makes a difference where you pay the little ifta state sticker to. that uniform sticker still breaks down by state.