Fuel Use Tax/International Fuel Tax Agreement (IFTA)

Starting with the IFTA quarterly return due July 31, 2012, you must e-file if you:

  • Prepare tax documents themselves, without the assistance of a tax professional;
  • Use a computer to prepare, document or calculate the required filings or related schedules, or are subject to the corporation tax e-file mandate; and
  • Have broadband Internet access

If you're a motor carrier, you report to a single base jurisdiction all the fuel use taxes owed to New York and other jurisdictions. IFTA applies to most states and Canadian provinces. New York State participates in IFTA to administer and collect its fuel use tax.

Vehicles requiring IFTA licenses and decals:

A qualified motor vehicle operating in more than one IFTA jurisdiction must have an IFTA license and decals to operate on New York State public highways. 

  • A qualified motor vehicle includes those used, designed, or maintained for transportation of people or property, and that meet any of the following:
    • Two axles and a gross vehicle weight (or registered gross weight) exceeding 26,000 pounds (11,197 kilograms).
    • Three or more axles, regardless of weight.
    • Used in combination, and the gross vehicle weight of the combination is more than 26,000 pounds (11,797 kilograms).

(The first and second bullets refer only to the power unit. The third bullet refers to the combination of the power unit and the trailing unit.)

A qualified motor vehicle does not include a recreational vehicle.

How to get an IFTA license and decals

You must apply to your base jurisdiction for an IFTA license and decals for each qualified motor vehicle that you operate in more than one IFTA member jurisdiction. New York State is your base jurisdiction for the IFTA licensing of your fleet if you meet all of these conditions:

  • You register your qualified motor vehicles in New York State.
  • You maintain the operational control and operational records for those qualified motor vehicles in New York State or can make those records available in New York State.
  • Some of the qualified motor vehicles in your fleet actually travel within New York State.

Follow the steps below to get your initial IFTA license and decals when New York State is your base jurisdiction.

  1. File Form IFTA-21, New York State International Fuel Tax Agreement (IFTA) Application. After we approve your application, we'll issue one IFTA license for your fleet of vehicles. No fees apply to the IFTA license which is valid from January 1 through December 31.
  2. Buy a set of two decals for each qualified motor vehicle you operate under your IFTA license. If you already have an IFTA license, you may buy IFTA decals online at One Stop Credentialing and Registration (OSCAR) or, you may use Form IFTA-21 to order decals

Licensing of leased qualified motor vehicle

See Publication 536, International Fuel Use Tax Agreement (IFTA) A Guide for New York State Carriers to learn who must be licensed for leased vehicles.

Trip permits

If your qualified motor vehicle travels only occasionally in more than one IFTA member jurisdiction, you can fulfill your fuel use tax obligation by getting a trip permit for each jurisdiction. In this case, there's no need to get an IFTA license and decals, or to pay fuel use tax on the IFTA quarterly tax return. You may not apply for more than ten trip permits during a single calendar year. For more information, see Publication 536.

Renewing your IFTA license annually

If you have current year IFTA credentials, you may renew your IFTA license online with OSCAR. You must submit voucher Form IFTA-21-V, Payment Voucher and Instructions for International Fuel Tax Agreement (IFTA) Licenses and Decals Renewed Electronically, with your payment when you have a balance due and you use the OSCAR system to renew your IFTA license and decals.

Reporting requirements

  • You must file the IFTA Quarterly Fuel Use Tax Return, four times each year.
Reporting quarter   Due date
January through March  April 30
April through June   July 31
July through September   October 31
October through December January 31

Web file

For more information:

Updated: August 14, 2013