Fuel tax
IFTA for a One-Truck Operation
Updated September 2026
Fuel tax is owed to every state you drive in, based on the miles you run there, not where you bought the fuel. The International Fuel Tax Agreement lets you file one return with your base state instead of one per state. It is a good deal - and one of the most-missed deadlines in trucking.
Who needs it
A qualified motor vehicle is one used in combination when the combined weight exceeds 26,000 lbs (or with three or more axles), operating in two or more member jurisdictions. That is every tractor-trailer that crosses a state line.
License and decals
Your base state issues the license and two decals per qualified vehicle. The license is valid for the calendar year and expires December 31. If your renewal is filed, January and February are a grace period for displaying the new decals.
The quarterly return
If the due date falls on a weekend or holiday it moves to the next business day. And the rule everyone learns the hard way: tax returns are required even if no operations were conducted. A zero-mile quarter still gets a return. Keep every fuel receipt and your miles by state; the return is built from them.
Put the four dates on a calendar that reminds you.
The Stay Legal calendar works out IFTA quarters, the license renewal, UCR, Form 2290 and the rest from your details.
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