International Fuel Tax Agreement (IFTA) License
Interstate Carriers
A fuel tax account, International Fuel Tax Agreement (IFTA) license, and IFTA compliance decals are required if your Indiana business operates commercial vehicles that travel in two or more jurisdictions and are used, designed, or maintained for the transportation of persons or property having:
- two axles with a gross vehicle weight or registered weight in excess of 26,000 pounds;
- three axles or more on the power unit, regardless of weight; or
- a combination of power unit and trailing unit with a combined gross vehicle weight or combined registered weight in excess of 26,000 pounds.
To apply for an IFTA license, you must submit an IFTA-1A Application to the Department and pay an application fee of $25.
The following information must be provided when applying for the IFTA license:
- Proof of a valid Indiana physical address and/or income tax filings with the Indiana Department of Revenue for the last three tax years;
- IRP account number or copies of Indiana Farm or Transporter Plate Registrations;
- USDOT number issued to your business or a DOT authority lease agreement that includes your Social Security number and/or Federal Identification Number;
- Owner's, partner's, member's or corporate officer's information, including Social Security number (if incorporated, your business must be registered with the Indiana Secretary of State and you must include this on the IFTA-1A Application).
Furthermore, if your fleet consists of qualified vehicles that have International Registration Plan apportioned plates and travel outside of Indiana, in addition to qualified vehicles that have Indiana base plates and travel only inside the State of Indiana, you will need to have an IFTA license for licensing and filing requirements for the entire fleet.
Intrastate Carriers
You are required to have a fuel tax account if your Indiana business operates commercial vehicles that travel only in the State of Indiana and are used, designed, or maintained for the transportation of persons or property having:
- two axles with a gross vehicle weight or registered weight in excess of 26,000 pounds;
- three axles or more, regardless of weight; or
- a combination of power unit and trailing unit with a combined gross vehicle weight or combined registered weight in excess of 26,000 pounds.
If operating only in the State of Indiana and you meet the above criteria, you must apply for an Intrastate Motor Carrier Fuel Tax (MCFT) license.
For more information about an MCFT license, click here.
