trucking: pass-through fee disclosure + state fulfillment status machine

Item 2 of the trucking state-authorization plan.

- compliance-orders.ts: populate gov_fee_label for every state-trucking
  service so the variable, billed-at-cost government charges (apportioned
  IRP, IFTA decals, NY HUT, CT HUF, weight-distance, CA MCP+CARB, OS/OW
  permits, bundle) are disclosed at checkout. price_cents stays the flat
  service fee; gov fees pass through at cost.
- migration 086: compliance_orders.fulfillment_status state machine
  (authorization_required -> authorization_signed -> awaiting_customer_
  delegation -> awaiting_secure_credentials -> awaiting_government_fee_
  approval -> awaiting_insurance_filing -> ready_to_file ->
  filed_waiting_state -> completed) + fulfillment_status_at
- state_trucking.py: FULFILLMENT_* constants + _set_fulfillment_status();
  gate sets authorization_required on pause, authorization_signed on
  resume, ready_to_file once the filing todo is queued
- TruckingValueNotice.astro: 'What's included & what's billed at cost'
  disclosure with the authorization/delegation explanation

api/migrations/086_state_trucking_fulfillment_status.sql

@@ -0,0 +1,46 @@
+-- 086: State motor carrier fulfillment status machine.
+--
+-- State trucking filings (IRP, IFTA, NY HUT, CT HUF, weight-distance, CA MCP,
+-- etc.) have a multi-step fulfillment lifecycle that goes beyond payment: we
+-- must collect the customer's signed authorization, possibly get them to add us
+-- as a delegate inside the state portal (or collect credentials), get approval
+-- for variable government fees, and then file and wait on the state.
+--
+-- This adds a dedicated fulfillment_status column to compliance_orders so ops
+-- and the customer portal can see exactly where a state filing is, independent
+-- of payment_status. Non-state services simply leave it NULL.
+--
+-- Status lifecycle (see docs/trucking-state-authorization-plan.md):
+--   authorization_required          -> we emailed the customer the signing link
+--   authorization_signed            -> customer signed the Limited Authorization
+--   awaiting_customer_delegation    -> customer must add us as portal user/delegate
+--   awaiting_secure_credentials     -> delegation unsupported; collecting credentials
+--   awaiting_government_fee_approval -> variable state fee quoted, awaiting OK to pay
+--   awaiting_insurance_filing       -> waiting on insurer to file proof (e.g. intrastate)
+--   ready_to_file                   -> all blockers cleared; queued for filing
+--   filed_waiting_state             -> submitted; waiting on the state to issue
+--   completed                       -> credentials/decals/account delivered
+
+ALTER TABLE compliance_orders
+    ADD COLUMN IF NOT EXISTS fulfillment_status TEXT
+        CHECK (fulfillment_status IS NULL OR fulfillment_status IN (
+            'authorization_required',
+            'authorization_signed',
+            'awaiting_customer_delegation',
+            'awaiting_secure_credentials',
+            'awaiting_government_fee_approval',
+            'awaiting_insurance_filing',
+            'ready_to_file',
+            'filed_waiting_state',
+            'completed'
+        )),
+    ADD COLUMN IF NOT EXISTS fulfillment_status_at TIMESTAMPTZ;
+
+CREATE INDEX IF NOT EXISTS idx_compliance_orders_fulfillment
+    ON compliance_orders(fulfillment_status)
+    WHERE fulfillment_status IS NOT NULL;
+
+COMMENT ON COLUMN compliance_orders.fulfillment_status IS
+    'State motor carrier filing lifecycle (NULL for services without a portal/authorization step). See migration 086.';
+COMMENT ON COLUMN compliance_orders.fulfillment_status_at IS
+    'When fulfillment_status last changed.';

api/src/routes/compliance-orders.ts

@@ -295,81 +295,101 @@ const COMPLIANCE_SERVICES: Record<
     discountable: true,
   },
   // ── State-Level Trucking Compliance ──────────────────────────────────
+  // For these services the price_cents is our flat SERVICE fee only. The
+  // actual state government charges (apportioned IRP registration, IFTA decal
+  // fees, weight-distance/HUT account setup, permit/decal costs) vary by the
+  // carrier's fleet weight, mileage, and base state, so they are passed
+  // through AT COST and billed separately once the state issues the invoice —
+  // we never mark them up. The gov_fee_label is shown to the customer at
+  // checkout so the pass-through is disclosed up front.
   "irp-registration": {
     name: "IRP Registration Assistance",
     price_cents: 10900,  // + state fees (apportioned registration billed at cost)
+    gov_fee_label: "Apportioned IRP registration & plate fees (state, by jurisdictions + weight, billed at cost)",
     erpnext_item: "IRP-REGISTRATION",
     discountable: true,
   },
   "ifta-application": {
     name: "IFTA Application + Decals",
     price_cents: 10900,  // + state fees
+    gov_fee_label: "IFTA license & decal fees (state, billed at cost)",
     erpnext_item: "IFTA-APPLICATION",
     discountable: true,
   },
   "ifta-quarterly": {
     name: "IFTA Quarterly Filing",
     price_cents: 10900,
+    gov_fee_label: "IFTA taxes due (remitted to the state at cost based on your mileage)",
     erpnext_item: "IFTA-QUARTERLY",
     discountable: true,
   },
   "or-weight-mile-tax": {
     name: "Oregon Weight-Mile Tax Setup",
     price_cents: 10900,  // + state fees
+    gov_fee_label: "Oregon weight-mile tax account & bond/deposit (state, billed at cost)",
     erpnext_item: "OR-WEIGHT-MILE-TAX",
     discountable: true,
   },
   "ny-hut-registration": {
     name: "NY Highway Use Tax Registration",
     price_cents: 10900,  // + state fees
+    gov_fee_label: "NY HUT certificate & decal fees (state, billed at cost)",
     erpnext_item: "NY-HUT-REGISTRATION",
     discountable: true,
   },
   "ky-kyu-registration": {
     name: "KY Weight-Distance Tax Setup",
     price_cents: 10900,  // + state fees
+    gov_fee_label: "KYU weight-distance account fees (state, billed at cost)",
     erpnext_item: "KY-KYU-REGISTRATION",
     discountable: true,
   },
   "nm-weight-distance": {
     name: "NM Weight-Distance Tax Setup",
     price_cents: 10900,  // + state fees
+    gov_fee_label: "NM weight-distance permit & account fees (state, billed at cost)",
     erpnext_item: "NM-WEIGHT-DISTANCE",
     discountable: true,
   },
   "ct-highway-use-fee": {
     name: "CT Highway Use Fee Setup",
     price_cents: 10900,  // + state fees
+    gov_fee_label: "CT Highway Use Fee registration (state, billed at cost)",
     erpnext_item: "CT-HIGHWAY-USE-FEE",
     discountable: true,
   },
   "ca-mcp-carb": {
     name: "California MCP + CARB Compliance",
     price_cents: 22900,  // $229 + state fees (CA is more complex: MCP + CARB)
+    gov_fee_label: "CA MCP permit fee + CARB/Clean Truck Check fees (state, by fleet size, billed at cost)",
     erpnext_item: "CA-MCP-CARB",
     discountable: true,
   },
   "state-dot-registration": {
     name: "State DOT Registration",
     price_cents: 10900,  // + state fees
+    gov_fee_label: "State DOT/intrastate registration fee (state, billed at cost)",
     erpnext_item: "STATE-DOT-REGISTRATION",
     discountable: true,
   },
   "intrastate-authority": {
     name: "Intrastate Operating Authority",
     price_cents: 10900,  // + state fees
+    gov_fee_label: "State intrastate authority filing fee (state, billed at cost)",
     erpnext_item: "INTRASTATE-AUTHORITY",
     discountable: true,
   },
   "osow-permit": {
     name: "Oversize/Overweight Permit",
     price_cents: 10900,  // + state permit fees
+    gov_fee_label: "State oversize/overweight permit fees (per trip/route, billed at cost)",
     erpnext_item: "OSOW-PERMIT",
     discountable: true,
   },
   "state-trucking-bundle": {
     name: "State Compliance Bundle",
     price_cents: 49900,  // $499 — IRP+IFTA+weight tax+intrastate ($796 individual)
+    gov_fee_label: "State registration, decal & tax fees for each included filing (billed at cost)",
     erpnext_item: "STATE-TRUCKING-BUNDLE",
     discountable: true,
   },