Fuel use tax/international fuel tax agreement (IFTA)
Fuel taxes suspension
The recently enacted New York State budget suspended certain taxes on motor fuel and diesel motor fuel effective June 1, 2022. See Suspension of certain taxes on motor fuel and diesel motor fuel. Subscribe to IFTA emails to receive notifications as we issue additional guidance.
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 and that meets any of the following criteria:
- The power unit has two axles and a gross vehicle weight (or registered gross weight) exceeding 26,000 pounds (11,797 kilograms).
- The power unit has three or more axles, regardless of weight.
- The power unit and trailing unit are used in combination, and the gross vehicle weight of the combination is more than 26,000 pounds (11,797 kilograms).
How to get an IFTA license and decals
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; and
- some of the qualified motor vehicles in your fleet actually travel within New York State.
If New York State is your base jurisdiction, follow the steps below to get your initial IFTA license and decals.
- 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.
- 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.
Who must have an IFTA license for 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.
Who can use a trip permit instead of an IFTA license
If your qualified motor vehicle travels only occasionally in more than one IFTA member jurisdiction, you can obtain a trip permit for each jurisdiction to fulfill your fuel use tax obligations.
If you obtain a trip permit, you do not need to:
- get an IFTA license and decals, or
- 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, International Fuel Use Tax Agreement (IFTA) A Guide for New York State Carriers.
If you have a current year IFTA license, you may renew your license and get decals online at OSCAR. You may also pay online at OSCAR using electronic funds transfer (EFT) or a credit or debit card. To pay by check or money order, you must submit Form IFTA-21-V, Voucher and Instructions for International Fuel Tax Agreement (IFTA) Licenses and Decals Renewed Electronically, with your payment. Form IFTA-21-V is available only through OSCAR.
Your renewal license and decals are valid and may be displayed beginning in November of the preceding calendar year. Your current year license and decals remain valid and may be displayed through February of the next calendar year.
You must electronically file your return and pay online using IFTA Web 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.
Note: The application allowing you to print a previously filed IFTA return was decommissioned on January 31, 2017.
If you Web Filed after 9/13/2016, you received a filing confirmation email with a copy of the return attached. You should find this in your Online Services Message Center. (If you deleted the message with the attached filing receipt, you must submit Form DTF-505, Authorization for Release of Photocopies of Tax Returns and/or Tax Information.)
If you e-filed prior to 9/13/2016, submit Form DTF-505, Authorization for Release of Photocopies of Tax Returns and/or Tax Information.
If you paper filed, submit Form DTF-505, Authorization for Release of Photocopies of Tax Returns and/or Tax Information.
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|
- Fuel use tax forms and instructions (current year) or (prior years and periods)
- Fuel use tax TSB-Ms
- Fuel use tax publications
- One Stop Credentialing and Registration (OSCAR)
- Stay On The Road And On The Job