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 routes. IFTA 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

What is a qualified vehicle for IFTA?

A qualified vehicle is a vehicle with a gross weight greater than 26,000 lbs. or containing three (3) or more axles.

Who must register for IFTA?

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.

How do I register for IFTA?

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 (IFTA-REN) and Decal Inventory forms.

Who must file and pay the IFTA Tax?

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 Rhode Island Fuel Use Tax return (RI-IFTA-100).

How often must the IFTA Tax return be filed?

The RI-IFTA-100 tax return must be filed quarterly. To avoid penalty, the quarterly return must be filed by the last day 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. If the due date is a Saturday, Sunday or legal holiday, the due date is the next business day. The licensee will be subject to the IFTA penalty provisions if the return is not filed in a timely manner. For example, the period of January through March would be due by April 30^th, as long as April 30^th is not a Saturday, Sunday, or legal holiday.

When is the IFTA Tax Due?

The tax due must be paid at the time of the filing of the quarterly tax return to avoid interest and penalties. The quarterly tax return must be submitted by the last day of the month immediately following the close of the quarter for which the return is being filed. If the due date is a Saturday, Sunday or legal holiday, the due date is the next business day. The licensee will be subject to the IFTA penalty and interest provisions if the payment is not made in a timely manner. For example, the period of January through March would be due by April 30^th, as long as April 30^th is not a Saturday, Sunday, or legal holiday.

How do I file and pay the IFTA Tax?

Beginning April 1, 2024, all IFTA taxpayers are expected to file and pay their quarterly RI-IFTA-100 return on the taxpayer portal https://taxportal.ri.gov.

Please see the notice sent to taxpayers in the resources section below.

What if I have to file for prior periods?

The tax portal allows you to file prior periods and amend previously submitted returns for the last eight (8) quarters. Businesses that do not file through our tax portal may be subject to penalties in accordance with the statutory electronic filing mandate. See Advisory 2022-23 for further details.

Instructions for filing the RI-IFTA-100 on the portal can be found in the Resources section at the bottom of this page.

Special instructions for filing the RI-IFTA-100 for the 1st and/or 2nd quarter of 2022.

In 2022, various states passed legislation to implement reductions in the motor fuel tax, known as "Fuel Tax Holidays". In 2022, Connecticut, Georgia, and Maryland declared Fuel Tax Holidays. Request a paper copy of the RI-IFTA-100 by emailing the Division of Taxation Excise Section at Tax.Excise@tax.ri.gov. Read Advisory 2022-04 for guidance on completing the RI-IFTA-100 return for the 1st and/or 2nd quarter of 2022.

I received a Notice of Assessment that I don’t understand. What should I do?

Review your filed returns for incomplete information and to verify the balance due is what would be expected. If you are unable to reconcile the notice to your return as filed, you can contact the number on the notice for additional information. Some common occurrences causing discrepancies are:

fuel purchases in states without recording miles traveled in those states
on the RI-IFTA-100 return and schedules, all amounts included in fields requiring miles and gallons are required to be rounded up to the nearest whole number. Decimals are not allowed in these columns.
states with a surcharge will have a second rate code listed on the RI-IFTA-100. If travel occurs in one of these states, the surcharge taxable gallons must be entered.