Do I need to register for IFTA in Michigan?
The state of Michigan 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 Michigan 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 Michigan?
As of November 2011, The Michigan Department of Treasury (Treasury) will no longer mail out paper renewal applications. You must apply for your IFTA license and decals online with the state of Michigan.
What fees does Michigan require me to pay for IFTA?
There is no fee for Michigan IFTA Application or decals.
What IFTA credentials will I receive from Michigan?
Michigan will provide you with one IFTA license and a set of decals. A photocopy of the original license must be maintained in the cab of each one of your motor vehicles. The original license should be kept at your business address in a safe place. Your Michigan 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 Michigan 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 Michigan?
Michigan 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 Michigan IFTA return?
You can generate and print your Quarterly IFTA return at ExpressIFTA or it can be filed online at www.michigan.gov/ifta if you are comfortable doing IFTA calculations on your own.