The International Fuel Tax Agreement (IFTA) is an agreement among U.S. states and Canadian provinces for the reporting and payment of fuel taxes by interstate motor carriers. Under IFTA, carriers report the fuel consumed and miles traveled in each jurisdiction and pay taxes accordingly. This license is obligatory for commercial carriers adhering to specific vehicle criteria, including:
Vehicles with two axles and a gross weight exceeding 26,000 pounds,
Three or more axles, irrespective of weight,
Combination vehicles exceeding 26,000 pounds gross weight.
Quarterly IFTA reports must be filed by the following deadlines:
January 31st (covering the period October-December),
April 30th (covering the period January-March),
July 31st (covering the period April-June),
October 31st (covering the period July-September).
The New York Highway Use Tax (NYHUT) applies to vehicles over 18,000 pounds on NY State highways. Quarterly filing is required, with rates based on weight. Temporary certificates are issued within 2 days for new applicants, same day for existing accounts. Decals are non-transferable and must be affixed securely.
The Kentucky Highway Use Tax is a tax license required for carriers with a combined license weight over 59,999 pounds traveling on Kentucky roadways. This license necessitates quarterly filing and payment of mileage taxes.
New Mexico imposes a weight-distance tax on commercial vehicles over 26,000 pounds, based on mileage traveled on state highways. Permits are typically issued within 24 hours. Quarterly tax filing is required for permit holders.