IFTA -International Fuel Tax Agreement
Should I register for IFTA in my state?
A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property having:
- Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.
Qualified Motor Vehicle does not include recreational vehicles unless they are used in conjunction with any business endeavor. Recreational vehicles are vehicles such as motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.
To apply:
Applications must be filled out completely and typed or printed in ink. Submit the completed application by mail or in person to:
State of ,
Agency of Transportation,
Department of Motor Vehicles,
120 State Street,
Montpelier, VT 05603-0001.
OR by Fax: 802.828.2145
There is no fee for each set of decals. You will need one set per qualified vehicle.
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What credentials will I receive?
One IFTA license and a set of decals will be assigned to each IFTA licensee. A photocopy of the license must be maintained in the cab of each motor vehicle. The original license issued by the bureau should be retained at your business address. The IFTA license is valid for the calendar year January 1 through December 31.
Quarterly Returns
Due Dates:
What credentials will I receive?
One IFTA license and a set of decals will be assigned to each IFTA licensee. A photocopy of the license must be maintained in the cab of each motor vehicle. The original license issued by the bureau should be retained at your business address. The IFTA license is valid for the calendar year January 1 through December 31.
Quarterly Returns
Due Dates:
| Tax Return Reporting Quarters | Due Date |
|---|---|
| January - March | April 30 |
| April - June | July 31 |
| July - September | October 31 |
| October - December | January 31 |
Do I file a quarterly fuel tax report if I didn't run during the quarter?
Yes, a quarterly fuel tax return must be filed even if the no fuel was used. You submit a “zero” report.
IFTA Rates For 3rd Quarter 2021
| State / Province | Gasoline | Special Diesel | Gasohol | Propane | LNG | CNG | Ethanol | Methanol | E-85 | M-85 | A55 | Biodiesel | Electricity | Hydrogen | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| VERMONT | U.S. Can. |
0.3100 0.1013 |
|||||||||||||
What is the penalty and interest rate for filing a late quarterly fuel tax report?
Failure to file a return, filing a late return, or failure to remit any or all tax due will result in a penalty of $50.00 or 10% of the net tax due to all member jurisdictions, whichever is greater. Interest is computed on all delinquent taxes dues each jurisdiction at a rate of .4167% per month. Even if you have a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction and is calculated beginning the day after the due date of the return for each month, or fraction of a month, until paid.
How do I obtain a return?
The IFTA quarterly tax report will be sent to all IFTA licensees at least thirty (30) days before the due date. Failure to receive the quarterly tax report does not release the licensee from reporting obligations. A quarterly tax report must be filed even if the licensee does not operate or purchase taxable fuel in any IFTA member jurisdiction in a particular quarter.
Renewals:Renewals are mailed out in October and can be returned by mail or in person. Must be postmarked by December 31st.
Where can I get more information?
Fuel/UseTax
States assess fuel and use taxes based on weight, miles traveled and amount of fuel purchased. Returns are to be filed annually, quarterly or monthly based on the type of return.
HVUT
HVUT is the Heavy Vehicle Use Tax that is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds.