Pennsylvania joined the International Fuel Tax Agreement (IFTA), effective Jan. 1, 1996. This agreement provides for base state reporting of fuel taxes for operators of qualified motor vehicles, most commonly truckers, used in interstate operations.
The motor carriers road tax/IFTA is imposed on fuel consumed by qualified motor vehicle operators within Pennsylvania, and qualified motor vehicles operated in Pennsylvania intrastate activities only are subject to fuel taxation under the motor carriers road tax.Credit is granted for tax paid on fuel purchases.
Annual decal fees indicating vehicle registration in Pennsylvania are also included in these taxes. The cost is $5 per vehicle per calendar year, and the decals must be displayed on both sides of each qualified vehicle operated in Pennsylvania.
Payments and reports are due by the last day of April, July, October and January for the quarter ending the last day of the preceding month.
For detailed and historic Pennsylvania motor carriers road tax/IFTA information, please review the Tax Compendium.