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Check windshield washer fluid before setting out to be sure that the reservoir is filled. Do not fill the reservoir with water, as it will freeze. If you already have water in the reservoir, add at least 50% windshield washer fluid. Also, make sure that there is enough antifreeze in the vehicle’s cooling system.

Inspect the windshield wipers. The blades should work well enough to wipe the windshield clean. Given that most driving decisions depend on unimpaired vision, replace worn wiper blades immediately.

Use a snow-brush and scraper to remove any ice or snow from the windshield, windows, and mirrors before starting out. Clean the vehicle’s headlights, taillights, and brake lights so that others can see your vehicle if visibility is poor. Don’t forget to check the turn signals and emergency flashers. All lights on the vehicle should be in good working condition. The heater and defrosters should be operating properly as well.

Let someone know where you are going, especially if stormy weather is forecast. Tell a family member when you are leaving, and at what time you expect to arrive at your destination. Better yet, check on area road conditions before pulling out of the driveway.

Keep the gas tank at least half full at all times. Do not allow the tank to get below a quarter of a tank. You don’t want to be running out of gas in bad weather when slippery road conditions may cause travel delays or road closings. A full tank also prevents the gas line from freezing in frigid temperatures.

Take your vehicle to be serviced regularly throughout the winter months. Test the battery to make sure that it is fully charged. Cold weather drains a battery of its charge, and a weak battery can affect the performance of a vehicle’s engine. Inspect the brakes. If you notice that it takes the vehicle longer to stop, don’t drive it again until you can have the brakes checked by a mechanic.

Use a tire depth gauge to measure if you have enough tread on your tires. Tires must have enough traction to push the vehicle over wet pavement and snow. Front tires should have a minimum of 1/8-inch tread. Back tires should have at least 1/16-inch tread depth. Check the tire pressure, too. Have tires rotated every 5,000 miles and check the air pressure in all four tires at least once each month. Always carry a good spare in the trunk.

Drive slowly on snowy or icy roads. Avoid accelerating quickly or making sudden stops or turns. Leave more distance between your vehicle and the vehicle directly ahead of you. You should maintain a driving distance of at least 3 or 4 car lengths behind. Adjust your speed to the road conditions. If the road becomes too slippery to travel, stop at the first safe location.

Keep emergency supplies in your vehicle in the event of a breakdown. You should carry jumper cables or a portable battery charger, a flashlight and extra batteries, road flares, maps, a fire extinguisher, small shovel, first aid kit and a charged cell phone. Basic tools you may need include pliers, hammer, wrench, ratchet, utility knife, screwdrivers, and electrical and duct tape. Keep a warm blanket, dry change of clothing, bottled water, and food snacks in your vehicle during the winter months.

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Truck drivers are responsible for delivering a wide range of goods throughout the country. All drivers who operate vehicles that carry over 26,000 pounds or transport hazardous or over-sized loads must have a commercial driver’s license (CDL) for the state in which they live. Licensed truck drivers have a variety of job options available to them, and their choice may be affected by whether they prefer an interstate or local driving route.

Long Haul Drivers
Long haul drivers usually drive trucks that hold over 26,000 pounds. Their routes can span several states, and some may travel to Canada and Mexico. Long haul drivers typically plan their own routes and determine the best course to get their cargo to its destination on time. They must keep logs of the driving that they do because they are subject to federal regulations which limit the amount of hours that they can drive without resting. In some cases, long haul drivers work in teams, so one can drive while the other rests. Long haul drivers are often paid by the mile, though they may receive bonuses if they are able to save money for their company. According to Simply Hired, the average annual salary for long haul truckers was $29,000 as of July 2010.

Local/Delivery Truck Drivers
Local or delivery truck drivers make deliveries to homes and businesses in a specific area or neighborhood. They may work for national package delivery companies or local stores or businesses. Some delivery drivers load their truck once in the morning and make many deliveries throughout the day. Others may return to the warehouse or store throughout the day and carry multiple loads. Some delivery truck drivers have assistants who help them with loading and unloading. They may also be responsible for having customers sign delivery confirmations or proofs of receipt. Some delivery drivers may also collect payment. According to the Bureau of Labor Statistics, the median hourly wages for delivery truck drivers were $13.27 as of May 2008.

Specialized Truck Drivers
Specialized truck drivers carry over-sized or unusual loads. This may include cars, liquids or hazardous materials such as chemical waste. In addition to a CDL, specialized truck drivers must also receive a special endorsement, which requires drivers to submit to a background check and fingerprinting by the Transportation Security Administration. According to the Bureau of Labor Statistics, specialized freight drivers had average annual wages of $38,870 as of May 2009.

Route Drivers
In addition to driving responsibilities, route drivers, also known as driver/sales workers, have sales duties as well. They typically deliver goods to grocery and convenience stores, and speak with store managers in an attempt to convince them to try new products or increase their orders. Some route drivers may also be responsible for securing new customers on their route. The median hourly wages for route drivers, including commissions, were $10.70 as of May 2008, according to the Bureau of Labor Statistics.

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If you have a motorcycle for recreational purposes in addition to your car or truck, you will probably be looking at ways to transport this secondary vehicle when not in use. Motorcycle trailers can come in the form of platforms to be loaded onto a truck bed or hitched trailers that can be towed behind a vehicle. When deciding on motorcycle trailer options, always keep safety in mind.

Identification
Motorcycle trailers are used to transport motorcycles safely when not in use. Some motorcycle trailers can be pulled by the motorcycle for additional storage. These trailers come in various sizes and styles, depending on the bike, or in the case of a trailer that tows goods behind a motorcycle, what the bike is equipped to haul.

Types
With some motorcycle trailers, you simply load the bike onto the trailer and then load the trailer onto the bed of a pickup truck. Some motorcycle trailer styles allow you to hook the trailer up directly to the back of the truck, so that the bike can be hooked and transported outside of the vehicle. This is a good option for trucks that do not have a bed. Another option for SUVs and other trucks that do not have a bed is a wheeled trailer that can be hitched to the back.

To haul goods behind your bike, various cargo trailer units are available that can be hitched to the back of your bike. These cargo motorcycle trailers are usually equipped to hold as much as 100 to 200 lbs., depending on your motorcycle.

Cost
The cost of motorcycle trailers depends on the type of trailer you are looking to buy and where you buy it. Wooden trailers are generally less expensive, while trailers that are made of metal are more costly. A one-rail trailer is more expensive than a two-rail trailer since the two-rail version can transport two bikes at once.

There are also motorcycle trailers that are surrounded by a full cage for added protection. These trailers are safer, but also sometimes more expensive compared to small, open trailers. You have to really shop around, as the prices for motorcycle trailers vary immensely from retailer to retailer

Warning
Keep in mind that when you hitch a motorcycle to your vehicle for transport, you have to have the right connections. Don’t assume that there is a hitch hookup built into your truck. You may need to have someone look at your truck or car before ordering a new motorcycle trailer. If you do not have the correct hookup, you can have it installed for a fee, or attempt to do the job yourself.

Transporting a motorcycle without first assuring that your truck is properly equipped can be risky. Think of the other people on the road, especially drivers who will be traveling behind you on the highway at high speeds. If you have a wheel trailer, you do not want the bike to swerve back and forth while riding, or to veer off into another direction when you make a turn. Even if you have the bike on the bed of a pickup truck, you are risking damage to the bike if it is not properly secured to the trailer.

Considerations
When you are deciding on a motorcycle trailer, take many things into consideration, including safety on the road, cost, the model of your truck and whether you have the proper hookup. Your most important consideration when purchasing a motorcycle trailer should be safety that of your motorcycle and the people who will be traveling with you on the road.

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Fully loaded cargo trailers can face a number of potential hazards on the open road. Yet loading a trailer does not have to be a nerve-wracking experience. Rather, it provides an opportunity to prevent injury and avoid damage, both to cargo as well as other motorists. The key is to follow established safety procedures.

Weigh the cargo (or calculate the weight) to be placed on the trailer. Be sure the weight does not exceed the capacity of the vehicle towing the trailer, its axles or the trailer coupling (the tongue weight rating). Check the maximum weight capacity rating for the trailer to ensure it can support the cargo. Your cargo capacity is equal to the gross vehicle weight rating its GVWR minus the empty weight of the trailer.

Perform a “walk-around” inspection of the unloaded trailer. Inspect the tires for correct air pressure and tread depth. Check the lighting system for blown bulbs or non-working lights. If appropriate, check the air brake system and air canisters for leaks. Make sure all tie down straps and harnesses are secure and not torn or loose. Verify that the trailer registration is up to date and licensed for road use.

Load the heaviest items on the trailer first, when possible. Keep the center of gravity low in the trailer and centered fore and aft. This keeps the tongue weight of the loaded trailer within acceptable limits for the towing vehicle. Use a forklift when possible, so that dense loads do not need to be repackaged and loaded by hand.

Distribute the weight of the cargo evenly as you load, in the fore-aft dimension as well as the left side-right side dimension. This will reduce the risk of accidentally overloading or under-loading the trailer tongue. For example, too much weight to the back of the loaded trailer will cause a lack of traction of the towing vehicle’s rear wheels. Too much weight toward the front could hinder steering, and possibly cause a loss of control. Have someone assist you with the loading process to double check that the load is evenly distributed.

Place heavier items lower on the trailer and lighter ones higher on the trailer. Loading this way keeps the overall center of gravity of the trailer low. An even left side-right side distribution helps reduce the chance of overturning on sharp curves or during a minor accident.

Secure all cargo with chains or appropriate tie-down straps. Depending on the size of the load, chains or straps should be used inside an enclosed trailer every 10 running feet or less. Secure across as well as along the length of the load, using floor-mounted eye hooks or strap rings. All separate cargo sections need at least two straps or chains to prevent movement along either axis (fore-aft and left-right). A good rule of thumb is to only use straps and chains that have twice the weight rating as the cargo they are securing.

Cover any items that are not enclosed in the trailer with heavy tarps. This reduces damage to cargo by inclement weather. Covering the cargo with heavy tarps also ensures that loose items do not get fall off the trailer at high speeds. All tarps should be secured with multiple redundancy, using heavy-duty bungee cords or high tensile strength nylon straps.

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For many people, nothing surpasses the feeling of bombing down the racetrack at breakneck speed, passing a rival while the wind sweeps through your hair, engine grease sticks under your fingernails and a whiff of unburnt fossil fuel lingers about your nostrils. The only thing remotely comparable to winning the race might be claiming tax deductions for your efforts. Well, if your car has the right set-up, then the government may let you do just that.

Business vs. Hobby Activity
One approach to substantiating tax deductions for auto racing expenses involves characterizing the undertaking as a business rather than hobby activity under Treasury Regulation Section 1.183-2. For an example of how to do so, look to the case of Morrissey v. Commissioner, which concerned a banker who operated a competitive drag racing outfit. The taxpayer proved that he entered into racing with the actual and honest intent to earn a profit, and therefore, the court allowed him to claim deductions for racing-related expenses. Critical factors in this determination included that Morrissey had obtained sponsorship from a local casino, actively worked to make his car more competitive, enjoyed previous success in drag racing, prepared detailed business plans and maintained a separate bank account for racing transactions. (Morrissey v. Commissioner, T.C. Memo 2005-86)

Advertising Expense
Another way to claim deductions for racing costs rests upon the argument that the activity provides a direct benefit to your business as an advertising venture. For instance, in Ciaravella v. Commissioner, the owner of a company that sold and leased Learjets, also raced open-wheeled cars. Ciaravella’s company reimbursed him for his racing activities as an advertising expense. The IRS argued that such reimbursement actually constituted a disguised dividend rather than a deductible payment. However, the court allowed the company to claim the reimbursement as an advertising deduction, in part, because Ciaravella’s car bore the company’s logo and he used his status as a race car driver to develop relationships with wealthy race fans interested in purchasing Learjets from his company.

Yellow Caution Flag
Beware however that the Internal Revenue Service and federal tax courts have noted that people often engage in auto racing for amusement or recreation as a hobby-like undertaking. Note also that for tax purposes, the law prohibits hobby deductions in excess of hobby income. (IRC Section 183) As such, those looking to claim deductions for the full amount of their racing expenditures should be prepared to demonstrate to the IRS that their activity has an underlying profit motive. Consult with your tax attorney or certified public accountant for further advice on documenting and substantiating this position for your specific situation

Commonly Deductible Items
If you can prove that your pursuit of auto racing glory should qualify as a for-profit activity, then the tax rules allow deductions for many of the related costs. (IRC Section 162) Commonly incurred deductions related to operating an auto racing business may include expenditures for supplies (gas, oil, tires and other spare parts), travel (airfare, lodging and meals), entrance fees, licensing, repairs, uniforms, research and development, merchandising production, advertising, administrative overhead and employee salaries. However, expenditures for the cost of acquiring or improving long-term assets, such as a race car or trailer, usually should be capitalized and depreciated over a five-year period, unless an exception applies.

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The freedom of self-employment can prove quite liberating. However, this freedom doesn’t extend to the various taxes you must pay on the self-employment income you earn as a truck driver. However, because you aren’t subject to tax withholding, you do have more control over your periodic tax payments during the year, which you may reduce by claiming business deductions for your truck-driving expenses.

Income Taxes
Whether you earn your income hauling merchandise across the country in an 18-wheeler or operate a moving business, you must pay federal income tax on your net earnings if you’re a self-employed truck driver; if you reside in a state that imposes an income tax, you must pay that tax as well. Although you’re subject to the same tax rates that employees pay, you’re not subject to tax withholding, which means you receive your gross earnings when you collect payment from each customer. However, this doesn’t mean you can wait until April 15 when you file your tax return the following year to pay your taxes. Instead, the IRS requires that you make up to four estimated tax payments during the tax year.

Self-Employment Tax Obligations
The federal government imposes self-employment taxes on truck drivers who operate their own business. The sole purpose of these taxes is to fund the Social Security and Medicare programs. One disadvantage to paying these taxes as a self-employed truck driver is that you pay twice as much as taxpayers who earn their income from employment. This is because employers are responsible for paying the other half of these taxes for their employees. However, the IRS does allow you to claim a deduction for 50 percent of the self-employment tax payments you make as an adjustment to income.

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A freight shipment is a large scale movement of goods, which can be loose or secured on pallets. Freight charges change frequently, sometimes as often as once or twice per year, often due to higher gas prices. If you are a business that needs to save on shipping charges, there are a few steps that you can try to get the best possible rate possible. Even if you are an individual who makes a large one-time shipment, you may be able to save some money when you inquire.

Call the sales division of the freight company directly and ask to establish an account. Explain your shipping volume and ask the representative if you can take advantage of any special customer program discounts. The representative may offer you a better program compared to what you might find by booking online.

Provide the sales office for the freight company with information about your company that shows that you ship a significant volume of goods each year. For instance, a history of your previous shipments from your last freight company might be proof enough of your business potential.

Bring your shipping history to your current freight provider after a year to ask if you can negotiate a lower rate program.

Join industry groups and organizations that are related to your business. Check the benefits package some organizations have made special arrangements with freight companies to offer group discounts to members. For instance, Small Publishers Association of North America (SPAN) is an industry group for publishers that has a freight discount program.

Consolidate your shipments to the same recipient. Economies of scale come into play when you send more items at one time to create a larger shipment one big shipment will cost less than several small shipments to the same place.

Pack all of your shipments o. The rates for pelleted items are often lower as compared to loose shipments.
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The most common way to ship freight continues to be by tractor trailer. While there are hundreds of trucking companies in the U.S., not all provide services to transfer all types of freight. Understand the main types of freight and what your exact needs are will aid greatly in your search for a transportation company

LTL
LTL stands for “less than truck load” and is the most common type of freight. Using a trucking company to ship an LTL load is usually the most cost-effective means to ship freight and most U.S.-based trucking companies offer LTL services. LTL services are most commonly used for well-packed freight that weighs up to 8,000 pounds.

TL
TL stands for “truck load” and is freight that weighs more than 8,000 pounds or takes up the majority of the space in a tractor trailer. Most TL loads are picked up and delivered by the same truck. Unlike an LTL load truck, a truck that delivers a TL load only has to stop at one location to deliver its load. This makes the delivery time for TL quicker than LTL deliveries.

Air Truck
For freight that is fragile or delicate, Air Truck services are often used. These trucks provide a smoother ride, which helps prevent shipping damages and potential loss. Though more expensive than other types of freight, Air Truck freight is a safer choice when shipping delicate objects.

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We don’t think much of hauling services in our daily lives, but they are crucial to our civilization. When the trash is piling up, who are you going to call? If you’ve ever tried to get rid of a microwave, refrigerator or air conditioner, you know the true value of hauling companies. There are laws and regulations that need to be followed, and they know all of the details about how to get rid of these types of items properly.

Types
There are many different types of hauling services. Some companies haul away rubbish and remainders that are left after a construction project is completed, while others haul trash for major businesses and apartment complexes. Additionally, hauling services include tow truck businesses, moving services and vehicle transporters (hauling a car, boat, RV or other large vehicle cross country or overseas).

Who Hires Hauling Services?
Large retail businesses like Wal-Mart and Home Depot who get rid of a lot of trash and unneeded rubbish need hauling services frequently. They have dumpsters behind their stores that get filled with trash quickly and need to be taken away on a regular basis, sometimes daily. There are also boxes, recyclables and broken items that can’t be put back on the sales floor or returned. Apartment complexes are also frequent customers of hauling services. Residents have to dump their garbage in one common dumpster, which needs to be emptied frequently. Other customers of hauling services include individuals who are moving, building crews and municipalities who are responsible for removing trash created by their residents.

Hauling Equipment
Hauling services usually require a large investment in equipment, namely trucks and hauling tools. A rubbish and trash hauler will need specialized dumpster trucks that are built to pick up entire dumpsters and either empty them or haul them away. Towing businesses have to purchase wreckers, which are the tow trucks equipped with tow bars that allow the driver to drag an automobile behind using its own wheels, and flatbed tow carrier trucks that pull cars, SUVs and motorcycles up onto a flat surface for hauling. There are also heavy-duty tow trucks that are powerful enough to pull huge trailer trucks. Moving services and vehicle transporters usually employ standard trailer trucks to perform hauling duties.

Considerations
Hauling services will forever be needed. The standard individual does not have the equipment or capacity to haul items on his own. Commercial locations have to keep up with state and local laws regarding trash removal, so they must keep ongoing contracts with hauling services.

Starting a Hauling Service Business
If looking into this type of business, it’s important to remember that hauling is hard work that usually requires a serious physical commitment from the owner and employees. Many hauling services get their business from customer referrals and by advertising their services on their hauling trucks, as in the case of U-Haul

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