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.
How do I apply for an IFTA license?
Application forms are available at www.portal.state.pa.us/portal/server.pt/community.
Utah State Tax Commission
Motor Carrier Section
210 North 1950 West
Salt Lake City, UT 84134-8040
There is a $4 fee for each set of decals. You will need one set per qualified vehicle. Processing time is 2-4 business days by mail or you can get same day decals in person.
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.
START NOWWhat 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 |
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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| UTAH (UT) | U.S. Can. |
0.3140 0.1027 |
0.3140 0.1027 |
0.3140 0.1027 |
0.1710 0.0559 |
0.1710 0.0559 |
0.3140 0.1027 |
0.3140 0.1027 |
0.3140 0.1027 |
0.3140 0.1027 |
0.3140 0.1027 |
0.3140 0.1027 |
0.1710 0.0559 |
||
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 great. Interest is computed on all delinquent taxes dues each jurisdiction at a rate of 1% per month.
How do I obtain a return?
All IFTA licensees must file an IFTA Quarterly Fuel Tax report (IFTA-100) and an IFTA Quarterly Fuel Tax Schedule(s) (IFTA-101) with the Department. Separate schedules are required for each fuel type used. The IFTA Quarterly Fuel Tax Report and Schedule(s) will be sent to all IFTA licensees at least 30 days prior to the due date. Failure to receive the quarterly tax report does not relieve the licensee from reporting obligations. Quarterly tax reports and schedules (IFTA-100 and IFTA-101) may be obtained from the Department’s Bureau of Motor Fuel Taxes or at http://motorcarrier.utah.gov/.
Where can I get more information?
HVUT
HVUT is Heavy Vehicle Use Tax, an excise tax assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds
IFTA
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 fuel use taxation laws uniformly with respect to that agreement.
