IFTA - International Fuel Tax Agreement

IFTA is the International Fuel Tax Agreement and is a tax collection agreement by and among the 48 contiguous States and the 10 Canadian Provinces bordering the US, in which motor fuels use taxation laws are uniform with respect to qualified motor vehicles operated in more than one member jurisdiction.

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 along with proof of the principal place of business to:

      The New Jersey Motor Vehicle Commission
      Motor Carrier Services, IFTA Section
      PO 133, 225 E. State Street
      Trenton, NJ 08666-0133

There is a $10 fee for each set of decals. You will need one set per qualified vehicle.

Prepare your IFTA Quarterly Fuel Tax Report with ExpressIFTA is the fastest, most secure, and error-free way to generate your IFTA report with no manual tax calculations needed.

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:
The DUE DATE for the quarterly tax return is the last day of the month immediately following the last day of the quarter for which the return is being filed. If the due date falls on a weekend or State holiday, the due date is the next business day.

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.

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.

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. Quarterly Returns can be filed online or paper filed. If paper filing must be postmarked by due to be considered on time.

Renewals are mailed out in early October. Can be delivered, mailed or done online.

How do I obtain a return?

The IFTA quarterly tax report can be downloaded, completed and mailed in or filed online. 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 are mailed out in mid to late October are due by December 31st for on time renewal. Can renew by mail, in person or online.

Where can I get more information?



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