Note: This message is displayed if (1) your browser is not standards-compliant or (2) you have you disabled CSS. Read our Policies for more information.
Fuel and road use taxes
Whether traveling solely within or through the state of Indiana in a commercial vehicle all carriers must generally file and pay a fuel and road use tax. Registering with the Indiana Department of Revenue and displaying a valid annual Compliance Decal and permit cab card accomplish this. There are two methods of registration depending on whether the carrier operates intra-state or inter-state.
The International Fuel Tax Agreement (IFTA) is an agreement between state taxing jurisdictions within the United States (except, Washington D.C., Alaska and Hawaii) and most Canadian provinces. The basic goal is a simplification of fuel use licensing and one administrating base jurisdiction.
A motor carrier should register with Indiana as an IFTA licensee if Indiana is the base jurisdiction and the motor carrier operates a qualified motor vehicle in at least one other state besides Indiana.
A qualified IFTA motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and:
The intra-state compliance emblem and fuel permit cab card is only valid inside Indiana. A qualified motor vehicle is any motor vehicle propelled by motor fuel that is;
Exemptions from the Annual Fuel and Road Tax Registration
The following vehicles are exempt from the Fuel and Road Tax:
For further information contact: