Should I register for IFTA in Connecticut?
Connecticut considers a qualified motor vehicle as one that is designed, used, or maintained for the transportation of persons or property that have:
- Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.
Recreational vehicles are exempt from IFTA fuel tax reporting in Connecticut.
How do I apply for an IFTA license in Connecticut?
Connecticut requires you complete the form CT-IFTA-2, Application For International Fuel Tax Agreement (IFTA) License Connecticut Carrier, and mail or deliver the form to the Department of Revenue Services.
What fees must I pay to get my IFTA decals in Connecticut?
Connecticut charges a $10 fee for each set of decals. You will need one set per qualified motor vehicle.
What credentials will I receive from Connecticut?
Connecticut issues a single IFTA license (cab card) for your fleet of vehicles and a set of decals per qualified motor vehicle. The license is valid from January 1 through December 31. Photocopies of the original license should be placed in each of your vehicles. Keep the original license in a safe place. Use the original to make additional copies when adding a vehicle to your fleet during the license year.
Do I file a quarterly fuel tax report if I didn't run during the quarter?
Yes, Connecticut still requires you to submit a "zero" report even if no fuel or IFTA mileage was traveled in that quarter.
What is the penalty and interest rate for filing a late quarterly fuel tax report?
There is a late penalty of $50 or 10% of the net tax liability, whichever is greater. Interest is computed on all delinquent taxes dues each jurisdiction at a rate of .4167% per month. Even if you have a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction and is calculated beginning the day after the due date of the return for each month, or fraction of a month, until paid.
How do I obtain a return?
IFTA quarterly use tax returns can be easily generated online at ExpressIFTA and mailed into Connecticut by the due date each quarter.
Is there an alternative to IFTA registration in Connecticut?
If Connecticut is your base jurisdiction you can elect to satisfy the fuel use tax on a trip-by-trip basis instead of having a motor fuel tax license.