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Fuel Use Tax/International Fuel Tax Agreement (IFTA)

Renew your IFTA license online. Renewal begins annually on November 1. You can renew your IFTA license and pay your decal fees online by visiting the One Stop Credentialing and Registration (OSCAR) website. It is fast, easy, and secure. If you are unable to renew online, you may file renewal application Form IFTA-21, New York State International Fuel Tax Agreement (IFTA) Application, which is available on our website. You must renew your license and pay your decal fees by December 31.

Get ready for renewal. Make sure you are in compliance with the highway use tax (HUT) and fuel use tax (FUT) requirements by doing the following:

  • Satisfy any outstanding HUT or FUT/IFTA liabilities. We cannot issue you a new IFTA license and decals if you owe back taxes. Before you apply to renew, make sure that you have paid all amounts due under any of the taxes administered by the Tax Department.
  • Make sure you have filed all your Highway Use Tax Returns (Form MT-903 or MT-903-MN) and IFTA returns (Form IFTA-100-MN and IFTA-101-MN).  HUT Web file is available for delinquent returns that were due April 30, 2012, or later. You must file a paper return for any missing returns that were due prior to that date.

For more information on renewing your license and making payments, see Renewing your IFTA license annually.

If you are 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

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

Qualified motor vehicle means a motor vehicle, other than a recreational vehicle, that is used, designed, or maintained for the transportation of persons or property that meets any of the following criteria:

  • It has two axles and a gross vehicle weight (or registered gross weight) exceeding 26,000 pounds (11,797 kilograms).
  • It has three or more axles, regardless of weight.
  • It is 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.)

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 will issue one IFTA license for your fleet of vehicles. There is no fee for the 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. There is an $8 fee for each set of two decals ordered. If you already have an IFTA license, you may buy IFTA decals online at OSCAR, or you may use Form IFTA-21 to order decals.

Licensing of leased qualified motor vehicles

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 a current year IFTA license, you may renew your license and get decals online at OSCAR. You must submit Form IFTA-21-V, Payment Voucher and Instructions for International Fuel Tax Agreement (IFTA) Licenses and Decals Renewed Electronically, with your payment by check, money order or ACH debit or credit card when you have a balance due and use the OSCAR system to renew your IFTA license and decals.

Your renewal license and decals are valid and may be displayed beginning in December of the preceding calendar year. Your current year license and decals remain valid and may be displayed through February of the next calendar year.

Reporting requirements

You must file the IFTA Quarterly Fuel Use Tax Return for the following periods:

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

You must electronically file your return and pay online using IFTA e-file if you:

  • prepare tax documents yourself, without the assistance of a tax professional;
  • use a computer to prepare, document, or calculate the required filings or related schedules; and
  • have broadband Internet access.

For more information: 

Updated: March 29, 2016