International Fuel Tax Agreement
What is the International Fuel Tax Agreement?
The International Fuel Tax Agreement (IFTA) is a tax collection agreement by and among the 48 contiguous states and Canadian provinces bordering the United States to simplify the reporting and collecting of motor fuel taxes used by commercial carriers operating in more than one jurisdiction. People who operate qualified motor vehicles are subject to IFTA licensing.
Click on each topic below to read more information.
Our current tax rates can be found here.
Online
- You can open a new ITFA account, renew your account, and gain access as a third party using the Tennessee Taxpayer Access Point (TNTAP). Use this checklist to gather the information you will need to create a TNTAP logon and password.
- Step-by-step instructions for creating a TNTAP Logon.
Forms
- To open a new IFTA account, complete an IFTA Application, and mark it as a new account.
- To renew an IFTA account, you will need to complete the IFTA Application, and mark it as a renewal.
- If a third party will be completing the application, the IFTA Power of Attorney will have to be completed.
Online
- You can file a quarterly IFTA return using the Tennessee Taxpayer Access Point (TNTAP). Use this checklist to gather the information you will need to create a TNTAP logon and password.
- Step-by-step instructions for creating a TNTAP Logon.
Forms
To file quarterly IFTA returns, you will need to submit the IFTA Tax Return. The instructions are attached to the form, or can be found separately here.
Quarterly reporting due dates are:
- first quarter (January-March): April 30
- second quarter (April-June): July 31
- third quarter (July-September): October 31
- fourth quarter (October-December): January 31
The tax return and full payment of taxes is due on the last day of the month that follows the close of the tax reporting period. If the last day of the month falls on a Saturday, Sunday or legal holiday, the next business day is considered the due date.
A temporary fuel use permit is available to freight motor vehicles operated over the highways of Tennessee on an occasional or infrequent basis. The permit may be issued for a period of time not to exceed seven consecutive days and shall be valid only for the particular vehicle for which it has been issued. The 7-Day Temporary Fuel Use Permit is required prior to entering Tennessee. In lieu of licensing under the IFTA, persons may elect to satisfy motor fuels use tax obligations on a trip-by-trip basis.
Fuel Use Wire Service Companies
The fee for a Tennessee fuel use permit is $30 per permit plus wire service fees and are available through the following contractors:
- Axle Permits – (855) 771-2953
- Comdata Inc. – (800) 749-7166
- Custom Permits – (800) 669-5014
- Fleet One – (877) 251-7639
- Highway Permits Company – (888) 731-0312
- Interstate Permit Service – (800) 343-4889
- JJ Keller & Associates – (800) 231-5266
- Jet Permit Ltd. – (800) 788-0603
- Motor Carrier Express – (512) 491-7362
- Nova Permits – (800) 567-7775
- On The Move Permits, Inc. – (800) 750-9910
- Permit America – (502) 695-5858
- ProMiles Software Development Corporation (800) 324-8588
- State Permits – (800) 331-4805
- T-Chek System – (877) 237-2435
- The Permit Company – (800) 874-5512
- Transceiver/Comdata – (800) 749-7166
- Trans Mid-America – (800) 228-7577
If you have additional questions, please look at our frequently asked questions. For more information, visit the International Fuel Tax Association's (IFTA) website.