Do I need to register for IFTA in Massachusetts?
The state of Massachusetts considers an IFTA 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.
The state of Massachusetts does not include recreational vehicles in the IFTA tax unless they are used in conjunction with any business endeavor. Recreational vehicles include motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.
How do I apply for an IFTA license in Massachusetts?
IFTA motor carriers based in Massachusetts must file license application Form IFTA-1 initially and must renew licenses no later than every January 1st. Massachusetts provides you with a grace period through the end of February if your vehicle still displays the prior year's decals. Owner‑operators are allowed to use a Social Security Number. All other applicants are required to use their Federal Identification Number.
What fees does Massachusetts charge for IFTA?
Massachusetts charges a $8 fee for each set of decals. One set of decals is required per qualified vehicle.
What IFTA credentials will Massachusetts give me?
Massachusetts will provide you with one IFTA license and a set of decals for each qualified vehicle. A photocopy of the original license must be maintained in the cab of each motor vehicle you own. The original license issued should be kept at your business address in a safe place. Your Massachusetts IFTA license is valid for the calendar year January 1 through December 31.
Do I file a quarterly fuel tax report if I didn't run during
the quarter?
Yes, the state of Massachusetts 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 in Massachusetts?
Massachusetts charges a late penalty of $50 or 10% of the net tax due, whichever is greater. Interest is computed on overdue taxes in each jurisdiction at a rate of .4167% per month. Even if you are due a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction. This interest is calculated from the day after the IFTA quarterly due date for each month, or fraction of a month, until paid.
How do I obtain a Massachusetts IFTA return?
You can generate and print an IFTA return online at ExpressIFTA. Massachusetts will also send the IFTA quarterly tax return will be sent to all IFTA licensees at least thirty (30) days prior to the due date. Failure to receive the quarterly tax return does not release the licensee from reporting obligations.