International Fuel Tax Agreement (IFTA) - How Do I

How do I open an IFTA account and obtain an IFTA license and fuel decals?

Before you may open an account and obtain your IFTA credentials, you must be in Good Standing with the Tax Division.

To inquire about your standing, you may submit a request for a letter of good standing using the GSR-01 form located on our website.

Or, if you have a Request a Statement of Good Standing account, you may Request a Statement of Good Standing there. The form is found under the “I Want To” section. This option allows the response to the Good Standing Request to be viewed and printed the next business day following the completion of the account review.

Once you have completed all necessary tax requirements and have received your Letter of Good Standing, you may send a copy of that letter with your IFTA Application for new carriers or your IFTA Renewal Application to the DMV/IRP Office at the address listed on the form to obtain your IFTA license and credentials.

You must apply for one IFTA license for your entire fleet. You must obtain IFTA decals (2) for each qualified motor vehicle that you operate in more than one IFTA member jurisdiction.

Your IFTA license and decals are good for the calendar year, and they must be renewed annually.

What is a qualified motor vehicle?

  • You may license your vehicles through West Virginia if you meet all of these conditions:
  • You are a West Virginia based interstate motor carrier (your qualified motor vehicles are registered in West Virginia) traveling in two or more IFTA jurisdictions, and
  • You have qualified motor vehicles which travel in West Virginia, and
  • You keep the operational control and records for your vehicles in West Virginia or can make your records available for audit in West Virginia.

*Do NOT register your vehicles for IFTA if they do not leave the state of West Virginia.

Recreational vehicles and vehicles owned and operated by the United States Government and subsidiaries are exempt from fuel tax licensing by West Virginia. These are the ONLY exempt vehicles in West Virginia. For information on tax exempt vehicles in other jurisdictions you may visit the IFTA, Inc. website, or contact the appropriate jurisdiction.

When is my IFTA quarterly report due?

Reporting is based on the calendar quarterly periods of January 1 - March 31; due April 30th, April 1 - June 30; due July 31st, July 1 - September 30; due October 31st and October 1 -December 31; due January 31. Please note that if the due date falls on a Holiday or weekend, the return is due the following business day.

Where do I find the tax rates?

Tax rates are subject to change each quarter. To be sure that you are reporting the correct tax rate for a quarter, check the IFTA, Inc. website.

How long should I keep my records?

Adequate record keeping is important to the carrier when seeking a refund or credit for tax-paid fuel, and is equally important to the Division to ensure compliance with the reporting and payment of all tax liabilities.

Every licensee shall maintain records to substantiate information reported on the quarterly tax report.

These records must be maintained for a period of four (4) years from the due date of the return or the date that the return was filed, whichever is later.

Records must be made available upon request by any member jurisdiction.

A licensee's records should be maintained at a location in West Virginia.

If these records are not maintained in West Virginia or are not made available in West Virginia, an auditor's travel expenses will be billed to the licensee upon completion of an audit.

How do I cancel my account?

You may cancel your IFTA account when you are no longer operating qualified motor vehicles via interstate.

To request the cancellation of your fuel license, complete the quarterly tax report for the last operational quarter. On the report, mark your request for cancellation and give the date of closure.

If you sell your business, the Fuel Tax Administration Unit must be notified in writing immediately, so that the existing license can be canceled and a proper license issued to the new owner.

You must surrender the IFTA license to the WV Tax Divisions Fuel Tax Administration Unit, remove the decals from the cab of the truck, and file any required tax returns. IFTA decals MUST be removed from vehicles prior to the closure or sale of a business or sale of a vehicle. All decals, both used and unused, must be returned. You may not sell or transfer decals and you may not receive or purchase decals from anyone other than the Division of Motor Vehicles. Any person who does so is guilty of a felony.

A new IFTA Application is needed to reactivate your canceled account.