Motor Carrier Road Tax/IFTA

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Motor Carriers Road Tax/IFTA

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.

The tax rate is equivalent to the rate per gallon currently in effect on liquid fuels, fuels or alternative fuels plus an oil company franchise tax component.

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.

Motor Carrier Road Tax/IFTA Forms

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	Name	Description
	2006_ifta-400_quarter3.pdf	3rd Quarter 2006 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2006_ifta-400_quarter4.pdf	4th. Quarter 2006 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2007_ifta-400_quarter1.pdf	1st. Quarter 2007 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2007_ifta-400_quarter2.pdf	2nd. Quarter 2007 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2007_ifta-400_quarter3.pdf	3rd. Quarter 2007 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2007_ifta-400_quarter4.pdf	4th. Quarter 2007 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2008_ifta-400_quarter1.pdf	1st. Quarter 2008 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2008_ifta-400_quarter2.pdf	2nd. Quarter 2008 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2008_ifta-400_quarter3.pdf	3rd. Quarter 2008 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2008_ifta-400_quarter4.pdf	4th. Quarter 2008 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2009_ifta-400_quarter1.pdf	1st. Quarter 2009 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2009_ifta-400_quarter2.pdf	2nd Quarter 2009 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2009_ifta-400_quarter3.pdf	3rd Quarter 2009 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2009_ifta-400_quarter4.pdf	4th Quarter 2009 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2010_ifta-400_quarter1.pdf	First Quarter 2010 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2010_ifta-400_quarter2.pdf	Second Quarter 2010 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2010_ifta-400_quarter3.pdf	Third Quarter 2010 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2010_ifta-400_quarter4.pdf	Fourth Quarter 2010 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2011_ifta-400_quarter1.pdf	2011 First Quarter Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2011_ifta-400_quarter2.pdf	2011 Second Quarter Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2011_ifta-400_quarter3.pdf	2011 Third Quarter Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2011_ifta-400_quarter4.pdf	4th Quarter 2011 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2012_ifta-400_quarter1.pdf	1st Quarter 2012 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2012_ifta-400_quarter2.pdf	2nd Quarter 2012 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2012_ifta-400_quarter3.pdf	3rd Quarter 2012 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2012_ifta-400_quarter4.pdf	4th Quarter 2012 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	2013_ifta-400_quarter1.pdf	1st Quarter 2013 Fuel Tax Rates (MCRT/IFTA) (IFTA-400)
	dmf-105.pdf	BROCHURE - International Fuel Tax Agreement - Recordkeeping Requirements and Disposition of Decals (DMF-105)
	dmf-86.pdf	Motor Carrier Road Tax Commonly Asked Questions (DMF-86)
	dmf-90.pdf	Non-IFTA Renewal Notice (PA Only) (DMF-90)
	dmf-95.pdf (2)	Internaltional Fuel Tax Agreement (IFTA) Amendments
	dmf-98.pdf (2)	Changes in Disposition of IFTA Decals
	Dyed_Fuel_Waiver.pdf	Notice - Pennsylvania Waives Diesel Fuel Penalty Due To Hurricane Sandy
	Emergency_Export_License_Notice.pdf	UPDATED - Notice of Special Emergency Exporter's License for Delivery of Fuel to Disaster Areas
	ifta_notice_02-15-08.pdf	IFTA - Notice to Commissioners (02-15-2008)
	IFTA_Temporary_Waiver.pdf	Order in Accordance with the Governor's Proclamation of Disaster Emergency - IFTA Temporary Waiver
	ifta-100_fillin.pdf	IFTA Quarterly Fuel Tax Report (IFTA-100)
	ifta-101.pdf	IFTA - Quarterly Fuel Tax Schedule (IFTA-101)
	ifta-200a.pdf	Motor Carriers Road Tax/IFTA New Account Registration Application (IFTA-200A)
	ifta-200si.pdf	Motor Carrier Road Tax and IFTA Supplemental Decal Request (IFTA-200SI)
	ifta-300.pdf	Individual Vehilce Mileage Records (IFTA-300)
	ifta101-i.pdf	Instructions for Completing IFTA Quarterly Fuel Tax Schedule (IFTA-101-I)
	rev-1026.pdf	Information Concerning Motor Carriers Road Tax and IFTA (REV-1026)
	rev-1026a.pdf	Information Concerning Motor Carriers Road Tax (For carriers operating only in PA) (REV-1026A)
	rev-443.pdf	PA International Fuel Tax Agreement and Motor Carriers Road Tax Compliance Manual (REV-443)

Motor Fuel Tax Bulletins

	Name	Description
	mft_bulletin_2008-01.pdf	Motor Fuel Tax Bulletin 2008-01 -- Changes in Disposition of IFTA Decals
	mft_bulletin_2008-02.pdf	Motor Fuel Tax Bulletin 2008-02 -- Internaltional Fuel Tax Agreement (IFTA) Amendments
	mft_bulletin_2012-01.pdf	Motor Fuel Tax Bulletin 2012-01 - Responsibility for the Collection and Payment of Alternative Fuels Tax