International Fuel Tax Agreement (IFTA)

IFTA is an agreement among 48 U.S. states and 10 Canadian provinces.  IFTA was created for truckers who frequently cross state lines on their routesIFTA simplifies the accounting and payment of fuel taxes and relieves trucking companies of some paperwork.  By allowing commercial motor carriers to register in one state (home jurisdiction), IFTA allocates tax paid gallons purchased in one state but used in another to the state were that fuel is being used.

Frequently Asked Questions

A qualified vehicle is a vehicle with a gross weight greater than 26,000 lbs. or containing 3 or more axels.

Businesses with qualified vehicle(s) must register and obtain an IFTA license in their home state.  The IFTA license is renewable every year.  The law states that renewal applications must be filed by December 1st each year, renewing the license for the calendar year beginning January 1st.

Please complete the IFTA-APP (IFTA-1) found on the Sales & Excise Forms page under the International Fuel Tax Agreement (IFTA) section.

Here you will also find the IFTA Renewal Application and Decal inventory forms.

Any motor carrier based in Rhode Island and operating one (1) or more qualified motor vehicles in at least one (1) other IFTA member jurisdiction is required to file the IFTA-100 return.

 

A Quarterly Fuel Use Tax Return must be filed by the last of the month following the end of the quarter.  This is true even if the licensee does not operate or purchase fuel in any IFTA jurisdiction in a particular quarter.

The quarterly tax return must be postmarked by the due date. If the due date is a Saturday, Sunday or legal holiday, the next business day is considered the due date. The licensee will be subject to the IFTA penalty and interest provisions if the return is not filed in a timely manner.

There is only one filing frequency for the IFTA Tax – Quarterly.

The state will send you Form IFTA-100.

The due date for the quarterly tax return is the last day of the month immediately following the close of the quarter for which the return is being filed.

You may file and pay the IFTA tax online (preferred) or by mail:

Tax Portal: https://taxportal.ri.gov

Mail: Complete the form and send in with payment to:

RI Division of Taxation
Excise Tax section
One Capitol Hill
Providence, RI 02908-5802

 

Resources

Statute: R.I. Gen. Laws § 31-36.1

 

Contact Us

Excise Tax Section
Email:  Tax.Excise@tax.ri.gov
Phone:  401.574.8955
Fax:  401.574.8914