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 (see definition below) 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. 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.
Qualified Motor Vehicles
A "qualified motor vehicle" is a motor vehicle, other than a recreational vehicle, which is used, designed or maintained for transportation of persons or property and:
1. Having two axles and a gross weight or registered gross weight exceeding 26,000 pounds; or
2. Having three or more axles regardless of weight;
3. Used in combination, when the gross weight or registered gross weight of the combination exceeds 26,000 pounds. If there is no registered gross weight, then the gross vehicle weight rating (GVWR) or gross combination weight rating (GCWR) of the motor vehicle shall be used. 75 Pa.C.S. § 2101.1.
Exemptions by States
New York and New Jersey specifically exempt PA farm trucks from compliance with IFTA.
PA Department of Revenue:
- IFTA Recordkeeping Requirements and Disposition of Decals
- International Fuel Tax Agreement and Motor Carriers Road Tax Compliance Manual
- New Account Registration Application for Motor Carrier Road Tax/IFTA Decals (IFTA-200-A)
- How do I obtain a "PA non-IFTA Decal/Application"?