New York State participates in the International Fuel Tax Agreement (IFTA) to collect fuel use taxes. The lower 48 states and all Canadian provinces take part in IFTA. Alaska, Hawaii, the District of Columbia, the Northwest Territories, Yukon, and Nunavut do not.
Under IFTA, passenger or freight carriers based in New York State pay fuel use taxes only to New York State. The base jurisdiction is then responsible for remitting the taxes due to the other jurisdictions. In most cases, the base jurisdiction will do a single audit for all member jurisdictions. Thus, IFTA eliminates the need to file fuel use tax reports for each jurisdiction where the vehicle travels. Fuel use tax filings are due every quarter.
Besides, the carrier must get two IFTA decals for each qualified motor vehicle. The carrier must get both the license and the decals from the carrier's base jurisdiction. The license and decals will allow those vehicles to travel in all IFTA member jurisdictions.
Carriers must also follow all other local laws.
Owners and operators must get a Highway Use Tax registration and decal to collect the tax.
For more information, contact:
HUT/IFTA Application Deposit Unit
W.A. Harriman Campus
Albany, NY 12227-0163
Phone: (518) 457-5342
For forms and publications, call: (518) 457-5431