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Novel tax defenses won't work with the Internal Revenue Service. The law allows as a deduction for all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. This include expenses for traveling while away from home[i]. Since the average OTR truck driver is away from home 250 nights a year and accumulates hundreds of receipts, it is tempting to inflate tax deductible travel and business expenses to minimize taxes.
Billy was a self-employed truck driver subject to DOT hours of service regulations who was entitled to claim meals per diem and other business expenses as a tax deduction[ii]. However, for the tax year under audit he also claimed hometown meals and provided the IRS with a novel defense.
Billy's novel defense:
No. The novel tax defenses did not persuade the U.S. Tax Court:
As this case demonstrates novel theories for tax deductible items will not survive scrutiny in a tax audit. The unique nature of the trucking industry compels drivers to exercise due diligence when assembling tax records and reviewing the tax return lest you end up like Billy.
Available as a $7.99 monthly subscription on Google Play or App Store
Per Diem Plus is a proprietary mobile software application that was designed by truckers and built by tax pros. It is the only IRS-compliant mobile app that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.
Mark is tax counsel for Per Diem Plus. With nearly two decades of experience advising trucking companies on per diem issues, Mark was responsible for defining the Per Diem Plus software logic rules that automatically calculates trucker per diem in accordance with IRS regulations. He also previously served as the consulting per diem tax expert for Omnitracs.
In addition to his time working with Per Diem Plus, Mark works in private practice as an Enrolled Agent at Mark Sullivan Consulting, PLLC specializing in federal tax controversy representation and consulting. He also served as the consulting and expert witness for the Federal Defenders Office and private defense counsel in financial crimes cases in multiple federal district courts. Contact Mark W. Sullivan, EA
Copyright 2022 Per Diem Plus, LLC. All rights reserved.
"It's my accountant's fault" is not a good defense in a tax audit. Tax season is in full swing and the airwaves are awash with ads for tax services fighting for a piece of the $168 billion income tax preparation market[i]. While, most of tax firms provide quality services, there are invariably bad actors who come out of the woodwork. The foregoing highlights the importance of selecting a competent tax professional who is knowledgeable in tax accounting for truck drivers lest your effort to blame the accountant for a tax bill will fall on deaf ears.
For the tax year under audit Johnny showed tax owed on his return of $446. Unfortunately, an audit revealed Johnny did not take the time to properly review his tax returns and ask questions of his tax preparer. He failed to report over $40,000 of income, which resulted in:
He blamed the accountant.
Taxpayers in similar situations can avoid the substantial understatement of tax penalty if they can show that they relied on the advice of a professional tax adviser[ii]. Even if the court assumed Johnny received “advice,” the case law lists three factors to decide whether reliance on a professional was reasonable[iii].
Johnny claimed he relied on Frank, a qualified professional tax preparer. As proof, he provided printouts of the preparers advertising material. He argued that each type of truck driving requires a different type of tax preparer, but he provided no evidence for this theory.
However, the courts biggest issue was that Johnny could not possibly have relied on advice from a tax preparer to whom he did not give the necessary taxinformation. Afterall, he did not report all of the income from the Forms 1099-MISC that he received. And not reporting income is a special sign of negligence[iv], and it might not get a taxpayer off the hook for a penalty even if he gives the information to his preparer[v]. Therefore, it is not surprising that the court concluded Johnny did not meet the "due diligence" burden of proof.
Johnny’s lone defense in claiming "It's my accountant's fault" was providing Frank’s advertising material. However, the court discovered:
The unique nature of the trucking industry compels drivers to exercise due diligence when assembling tax records, reviewing the tax return and selecting a licensed tax return preparer lest you end up like Johnny.
Available as a $7.99 monthly subscription on Google Play and App Store
Per Diem Plus is a proprietary mobile software application that was designed by truckers and built by tax pros. It is the only IRS-compliant mobile app that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.
Mark is tax counsel for Per Diem Plus. With nearly two decades of experience advising trucking companies on per diem issues, Mark was responsible for defining the Per Diem Plus software logic rules that automatically calculates trucker per diem in accordance with IRS regulations. He also previously served as the consulting per diem tax expert for Omnitracs.
In addition to his time working with Per Diem Plus, Mark works in private practice as an Enrolled Agent at Mark Sullivan Consulting, PLLC specializing in federal tax controversy representation and consulting. He also served as the consulting and expert witness for the Federal Defenders Office and private defense counsel in financial crimes cases in multiple federal district courts. Contact Mark W. Sullivan, EA
Please remember that everyone’s financial situation is different. This article does not give and is not intended to give specific accounting and/or tax advice. Please consult your own tax or accounting professional.
Per Diem Plus, LLC Copyright 2018
[i] https://townhall.com/tipsheet/katiepavlich/2014/04/14/americans-spend-billions-of-dollars-and-hundreds-of-hours-doing-their-taxes-each-year-n1824148
[ii] Sec. 1.6664-4(b), Income Tax Regs.
[iii] Neonatology Assocs., P.A. v. Commissioner, 115 T.C. 43, 99 (2000), aff’d , 299 F.3d 221 (3d Cir. 2002).
[iv] sec. 1.6662-3(b)(1)(i), Income Tax Regs.
[v] see Metra Chem Corp. v. Commissioner, 88 T.C. 654, 662-63 (1987) (reliance on preparer with complete information not reasonable cause where cursory review would have revealed errors); Magill v. Commissioner , 70 T.C. 465, 479-80 (1978) (taxpayer still has duty to read return to make sure all income included even if all data given to tax preparer), aff’d , 651 F.2d 1233 (6th Cir. 1981).
[vi] IRS Circular 230 governs licensed tax preparers and establishes the annual continuing professional education requirements
[vii] SHALOM JOHNNY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent UNITED STATES TAX COURT - SUMMARY OPINION T.C. Summary Opinion 2015-3 Docket No. 21078-11S. Filed January 20, 2015.
If you are an OTR truck driver who lives in the truck you may be a classified a "tax turtle" by IRS and unable to claim travel-related expenses.
There are frequent posts on trucker social media forums and even in trucking publications that suggest merely having a post office box will be sufficient to meet the IRS’ regulations for claiming travel-related expenses.
John was an OTR truck driver who for the year under audit was away from home for 358 days, exceeded the PO Box requirements and claimed to live with his mother[iii].
Whether John had a tax home and whether his mother’s house was indeed his permanent residence were factual questions:
John was a “tax turtle” who was not entitled to claim per diem and travel-related expenses.
As this case demonstrates the PO Box gambit will not survive scrutiny in a tax audit. For a self-employed truck who lives in their truck to claim travel-related expenses, like per diem, some amount of expenses must be incurred at your declared tax home. It would also be wise to spend some time there lest you risk being classified a “tax turtle”.
PDP Small Fleets requires users to complete the account setup HERE before using the app.
Mark is tax counsel for Per Diem Plus. With nearly two decades of experience advising trucking companies on per diem issues, Mark was responsible for defining the Per Diem Plus software logic rules that automatically calculates trucker per diem in accordance with IRS regulations. He also previously served as the consulting per diem tax expert for Omnitracs.
In addition to his time working with Per Diem Plus, Mark works in private practice as an Enrolled Agent at Mark Sullivan Consulting, PLLC specializing in federal tax controversy representation and consulting. He also served as the consulting and expert witness for the Federal Defenders Office and private defense counsel in financial crimes cases in multiple federal district courts. Contact Mark W. Sullivan, EA
Disclaimer: This article is for information purposes only and cannot be cited as precedent or relied upon in a tax dispute before the IRS.
Copyright 2018-2023 Mark Sullivan Consulting, PLLC; Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®
[i] IRS Rev. Proc. 2011-47 (most recently superseded by 2017-42) & IRC 162(a)(2); Reg 1.162-2) A tax deduction is allowed for ordinary and necessary traveling expenses incurred by a taxpayer while away from home in the conduct of a trade or business. A truck driver is not away from home unless his or her duties require the individual to be away from the general area of his or her tax home for a period substantially longer than an ordinary workday and it is reasonable to need rest or sleep.
[ii] Rev. Ruling 75-432
[iii] HATEM ELSAYED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8935-07S. Filed May 26, 2009
A recent article in Freightwaves suggested “For companies that have previously considered adding a per-diem plan, but have yet to do so, now is a great time to reconsider your recruiting strategy.”[i] While the media is awash with articles covering the ELD mandate and tax reform, everyone has overlooked the impact on tax compliance recordkeeping obligations to substantiate trucker per diem. Everyone but Per Diem Plus.A Statutory Conflict - 6 month / 3-year rule
FMCSA Part 395 section 395.8(k)(1) requires motor carriers to retain all supporting documents used by the motor carrier to verify the information recorded on the driver’s record of duty status for a period of 6 months. But,
Internal Revenue Code section 6501(a) establishes the statute of limitations for the IRS to assess taxes on a taxpayer expires three (3) years from the due date of the return or the date on which it was filed, whichever is later.
Fleets and self-employed drivers retain certain records required by FMCSA to comply with DOT regulations, but prudently discard ELD backups after 6 months. However, the IRS only accepts driver logbooks as proof of overnight truck driving trips to substantiate per diem[ii]. Contrary to popular belief trip sheets, mileage logs or settlement statements do not fulfill these statutory requirements. Therefore, fleets adding an accountable per diem program and self-employed drivers face a Catch-22; shield themselves from FMCSA exposure or risk the wrath of IRS auditors. ELD / AOBR backups are straightforward until one considers an e-log for a one driver for a single week can be 20-plus pages or 1,000 pages annually and requires manual reconciliation to establish qualifying overnight truck driving trips. Per Diem Plus was designed to resolve this regulatory Catch-22 by separating FMCSA and IRS retention rules. Per Diem Plus Fleets is the only IRS-compliant mobile application cloud-based solution that replaces logbooks by automating per diem tracking for travel in the USA and Canada. Users can run an itemized “date, place and amount” report for a week, a month or even a year in less than 30 seconds. Per diem and expenses data and receipts are instantly available for 4 years. PDP Fleets Product SheetIn general, under “Tax Reform and Jobs Act” company OTR drivers that previously claimed itemized deductions for unreimbursed employee expenses will likely experience a tax increase[1]. The following tables are designed to assist OTR employee truck drivers in evaluating the impact of the Tax Reform Act passed into law on December 22, 2017.
Example A: Earned $50,000 in 2017 and claimed itemized deductions of $21,601, which included $14,868 of net per diem[2], $4,840 for cell phone, tools, GPS unit, etc. and $1,893 of state income taxes. Your tax bill will increase $1,034.
Example B: Earned $50,000 in 2017 and claimed the standard deduction of $6,350. Your tax bill will decrease $1,309.
Example A: Earned $50,000 in 2017 and claimed itemized deductions of $21,601, which included $14,868 of net per diem, $4,840 for cell phone, tools, GPS unit, etc. and $1,893 of state income taxes. Your tax bill will increase about $475.
Example B: Earned $50,000 in 2017 and claimed the standard deduction of $12,700 with no dependent children. Your tax bill will decrease about $717.
Questions? Contact Mark W. Sullivan, EA
This article was written by Mark W. Sullivan, EA, who has been providing taxpayer advocacy, consulting, and litigation services since 1998. Prior to starting a private practice, Mr. Sullivan was an Internal Revenue Officer with the New York, NY, Saint Louis, MO and Washington, D.C. offices of the Internal Revenue Service. He has over a decade of experience advising transportation industry clients with respect to per diem issues.
Please remember that everyone’s financial situation is different. This article does not give and is not intended to give specific accounting and/or tax advice. Please consult your own tax or accounting professional.
Copyright 2018 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®
[1] Under H.R. 1 “Tax Cuts and Job Act” OTR employee truck drivers will no longer be allowed a tax deduction for unreimbursed business expenses, which includes “meal expenses that take place during or incident to any period subject to the Department of Transportation's “hours of service” limits” and miscellaneous expenses.
[2] In accordance with IRS Revenue Procedure 2011-47 Sec 4.04 (superseded most recently by Notice 2017-54) covers meals and incidental expenses only. A driver can deduct 80% of per diem.
Disclaimer: I would advocate that the trucking industry should adopt the well-established business practice of reimbursing employee drivers for travel-related meals and incidental expenses[i]. However, prudence demands formulation of tax mitigation strategies based on the current law and established business methods and not how I believe they should be.
For over 30 years fleets have utilized a unique, IRS-approved reimbursement method for drivers 
whereby traveled-related expenses (i.e. meals) are deducted from a driver’s gross wages, reclassified as a pre-tax deduction and then added back into wages as non-taxable “per diem” reimbursement – all without changing the gross pay of the driver[ii]. The largest drawback to company-paid per diem is that it lowers A) wages recorded on Form W-2 Wage and Income Statement B) Social Security Administration contributions and C) may affect the ability to secure a mortgage or other loan, workers compensation and 401(k) contributions.
Example[3] – Single Driver: OTR driver Tim earned $50,000 in 2017. He filed his tax return as single and claimed itemized deductions of $21,038, which included $14,868 of net per diem, $4,840 for cell phone, tools, GPS unit, etc. and $1,893 of state income taxes. If he does not receive company-paid per diem his tax bill will increase $1,094 but save $256 under a CPM per diem plan and $796 under daily rate per diem.
What would the impact be if Tim was married? If he does not receive company-paid per diem his tax bill will increase $535 but save $729 under a CPM per diem plan and $1,219 under daily rate per diem.
If H.R. 1 “Tax Cuts and Job Act” becomes law OTR employee truck drivers will no longer be allowed a tax deduction for unreimbursed business expenses, which includes “meal expenses that take place during or incident to any period subject to the Department of Transportation's “hours of service” limits”. As a result, drivers will be required to choose between participating in company-paid per diem plan or cover the cost of their travel-related expenses from after-tax income. Unfortunately, Congress’s “one size fits all” approach to tax reform overlooked the negative impact on drivers.
Per Diem Plus®, a proprietary software application, which provides automatic per diem, expense tracking and reporting to transportation professionals.
This article was written by Mark W. Sullivan, EA, Tax Counsel for Per Diem Plus, who has been providing taxpayer advocacy, consulting, and litigation services since 1998. Prior to starting a private practice, Mr. Sullivan was an Internal Revenue Officer with the New York, NY, St. Louis, MO and Washington, D.C. offices of the Internal Revenue Service. He has over a decade of experience advising transportation industry clients in per diem issues. Questions? Contact Mr. Sullivan at marks@perdiemplus.com.
Please remember that everyone’s financial situation is different. This article does not give and is not intended to give specific accounting and/or tax advice. Please consult your own tax or accounting professional.
Copyright 2017 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.
[1] Under H.R. 1 “Tax Cuts and Job Act” OTR employee truck drivers will no longer be allowed a tax deduction for unreimbursed business expenses, which includes “meal expenses that take place during or incident to any period subject to the Department of Transportation's “hours of service” limits”.
[2] In accordance with IRS Revenue Procedure 2011-47 Sec 4.04 (superseded most recently by Notice 2016-58) covers meals and incidental expenses only.
[3] The foregoing discussion utilizes the Senate’s version of “Tax Cuts and Job Act”
[i] Cents-per-mile is the prevailing trucking industry method for calculating company-paid per diem. Drivers subject to DOT Hours of Service regulations are prohibited from using this method.
[ii] Drivers who declined company-paid per diem had the option to claim unreimbursed business expenses at the end of the year as an itemized deduction on Schedule A.
If H.R. 1 “Tax Cuts and Job Act” becomes law OTR employee truck drivers will no longer be allowed a tax deduction for unreimbursed business expense, which includes “meal expenses that take place during or incident to any period subject to the Department of Transportation's “hours of service” limits”[i]. As a result, drivers will be required to choose between participating in company-paid per diem plan or cover the cost of their travel-related expenses from after-tax income. Unfortunately, Congress’s “one size fits all” approach overlooked a significant fact: The trucking industry is unique in that it does not utilize the well-established business practice of truly reimbursing for travel-related and other business expenses of employee drivers[ii]. Will Congress now require trucking companies to overhaul their per diem programs to follow business norms?
For over 30 years fleets have utilized a unique reimbursement method for drivers whereby traveled-related expenses (i.e. meals) are deducted from a driver’s gross wages, reclassified as a pre-tax deduction and then added back into wages as non-taxable “per diem” reimbursement – all without changing the gross pay of the driver[iii]. The attractiveness of this per diem method is obvious: At $0.10 CPM a fleet can artificially boost driver take home pay by $40/week or $0.017 CPM without raising labor costs.
What if a fleet uses the IRS’ Special Transportation Industry rate? At $63 per day a fleet can add $47/week or $0.02 CPM to driver take home pay without raising labor costs.
This article was written by Mark W. Sullivan, EA, who has been providing taxpayer advocacy, consulting, and litigation services since 1998. Prior to starting a private practice Mr. Sullivan was a Revenue Officer with the Internal Revenue Service in New York, NY, St. Louis, MO and Washington, DC. He has over a decade of experience advising transportation industry clients in per diem issues.
Please remember that everyone’s financial situation is different. This article does not give and is not intended to give specific accounting and/or tax advice. Please consult your own tax or accounting professional.
Copyright 2017 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.
[i] See Internal Revenue Service Notice 2016-58
[ii] Cents-per-mile is the prevailing trucking industry method for calculating company-paid per diem. Drivers subject to DOT Hours of Service regulations are prohibited from using this method.
[iii] Drivers who declined company-paid per diem had the option to claim unreimbursed business expenses at the end of the year as an itemized deduction on Schedule A.
On November 16, 2017 The U.S. House of Representatives passed H.R. 1 “Tax Cuts and Job Act”[1]. The U.S. Senate has released a companion tax overhaul bill that is scheduled for debate in the coming weeks. The House bill proposes 4 tax brackets and the Senate 7, but both bills propose among other things eliminating the deductibility of unreimbursed business expenses for employee truck drivers. In general, under both the Senate and House proposals company OTR drivers that previously claimed itemized deductions for unreimbursed expenses will experience a tax increase.
Example – Single Driver: OTR driver Wayne earned $50,600 in 2016. He filed his tax return as single and claimed itemized deductions of $21,038, which included $14,868 of net per diem, $4,840 for cell phone, tools, GPS unit, etc. and $1,893 of state income taxes. His tax bill will increase $1,052 under the Senate plan and $1,243 under the House plan.
What would the impact be on Wayne if he was married? The tax overhaul increases his tax bill by $ 469 under the Senate plan and $850 under the House plan.
This article was written by Mark W. Sullivan, EA, who has been providing taxpayer advocacy, consulting, and litigation services since 1998. Mr. Sullivan has over a decade of experience advising transportation industry clients in per diem issues.
Please remember that everyone’s financial situation is different. This article does not give and is not intended to give specific accounting and/or tax advice. Please consult your own tax or accounting professional.
Copyright 2017 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.
[1] https://www.congress.gov/congressional-report/115th-congress/house-report/409/1
Susan is a new driver who is evaluating a job offer from ABC Trucking paying $0.30/mile with a minimum of 2500 miles/week. The recruiter assures her she will earn at least $37,500 over a 50-week work year, but will the promised compensation package be sufficient to pay her family’s household bills? To answer that question, she must adopt an owner mentality focusing on accounting for costs and establishing weekly revenue (income) targets to cover living expenses.
The recruiter relied on a 50-week work year, however, this figure assumed the driver would never have a breakdown or have other delays. Smart drivers account for this by subtracting some non-income earning weeks using a 5-day workweek at 2500 miles[1]. Any non-income weeks that can be eliminated can be treated as pure profit.
The next step is a detailed accounting of monthly household expenses.
The table reveals that to cover her monthly household expenses she will need to earn:
She can measure her progress by subtracting each trips earnings from the $696 minimum weekly income target. In the below example she netted $77 over her target for week 1. However, at the end of week 2 she had a breakdown and missed her revenue target by $164.
Experienced drivers use income target tracking to communicate with dispatchers throughout the week to secure the necessary miles / loads to reach their goals or make up for missed revenue weeks.
Adopting an owner mentality that focuses on accounting for costs and meeting weekly income targets are key to becoming a successful (profitable) truck driver.
This article was written by Mark W. Sullivan, EA, who has been providing taxpayer advocacy, consulting, and litigation services since 1998. Mr. Sullivan is tax counsel for Per Diem Plus, an automated per diem and expense tracking mobile app for truck drivers.
Please remember that everyone’s financial situation is different. This article does not give and is not intended to give specific accounting and/or tax advice. Please consult your own tax or accounting professional.
Copyright 2017 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.
[1] Adopted from The Trucking MBA podcast Bill Hood, “Partners in Profit | Tracking Fixed Expenses and Revenue” (2015)
Dispatched vs. Actual Miles Driven: How “Out of Route” Miles Cost Drivers Money
Nearly every fleet in America pays drivers only for dispatched, and not actual miles, driven, which results in drivers losing HOS duty hours, wasting fuel and most importantly – lost income. However, where drivers really get shorted are out of route miles – the difference between dispatched and actual miles required to deliver a load from point A to B. So how does a driver protect against paying their carrier for the privilege of driving for them? Simple, track “out of route” miles data daily and audit settlement statements weekly.
Driver Tim picked up a load in Lima, OH. The trip packet listed 560 dispatched miles per the Qualcomm trip routing to deliver the load to Ogdensburg, NY. The actual trip was 582 miles - 4% more than dispatched.
COMPANY DRIVER[1]
Tim is an OTR company driver who is paid by the mile (CPM)[i]. Over the course of the week Tim averaged 16.8 out of route miles per trip, equal to 4.34% over dispatched miles. Based on his compensation of $0.42 per mile, he lost approximately $39 of income for the week. If this trend continued for the calendar year the resulting “free” miles he drove cost him $1,956 - two weeks of wages.
OWNER-OPERATOR
Scott is an OTR Owner-Operator who is paid by the mile (CPM). Over the course of the week Scott averaged 16.8 out of route miles per trip, equal to 4.34% over dispatched miles. Based on his compensation of $1.15 per mile, he lost approximately $107 of income for the week. If this trend continued for the calendar year the resulting “free” miles he drove cost him $5,350 in lost revenue. Furthermore, if he averaged 5.5 MPG the “out of route” miles would cost about $44 a week of extra fuel[2] or $2,200 annually. In the end, the 16.8 daily out of route miles cost him 3 weeks of additional income.
With the ELD Mandate less than 3 months away and fleets adopting load management software the “out of route” pay issue will only get worse. Unpaid detention time and deadhead (bounce) miles are frequent gripes among drivers. However, recording mileage daily while auditing settlement statements weekly is an effective method for tracking “out of route” miles to prevent carriers from fleecing you.
PDP Small Fleets requires users to complete the account setup HERE before using the app.
Mark is tax counsel for Per Diem Plus. With nearly two decades of experience advising trucking companies on per diem issues, Mark was responsible for defining the Per Diem Plus software logic rules that automatically calculates trucker per diem in accordance with IRS regulations. He also previously served as the consulting per diem tax expert for Omnitracs.
In addition to his time working with Per Diem Plus, Mark works in private practice as an Enrolled Agent at Mark Sullivan Consulting, PLLC specializing in federal tax controversy representation and consulting. He also served as the consulting and expert witness for the Federal Defenders Office and private defense counsel in financial crimes cases in multiple federal district courts. Contact Mark W. Sullivan, EA
Disclaimer: This article is for information purposes only and cannot be cited as precedent or relied upon in a tax dispute before the IRS.
Copyright 2016-2023 Mark Sullivan Consulting, PLLC; Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®
[1] The tables were created with real-world trip data compiled by OTR driver Tim over the course of a normal week. Out of route miles (“unpaid miles”) were the result of either a) the carriers trip routing software improperly calculating distance, or b) taking the fastest route from shipper to receiver based on available HOS hours, driving conditions, traffic and truck-friendly routing.
[2] Average fuel price of $2.86 as of September 18, 2017 at Foristell, MO
