Do I need to register for IFTA in New York?
The state of New York 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 New York 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 New York?
You will need to contact New York directly to receive your IFTA application Form IFTA-1, New York State International Fuel Tax Agreement (IFTA) License Application and mail the completed license application to:
NYS TAX DEPARTMENT
HUT/IFTA APPLICATION DEPOSIT UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0163
On or before November 30 of each calendar year, NY will send you an application for renewal of your IFTA license and decals. If you do not receive your application, you can download the application from the NY Tax Web site at www.tax.ny.gov.
What fees does New York charge for IFTA?
There is a $3.50 fee for each set of decals. You will need one set per qualified vehicle.
What credentials will New York give me?
New York 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 qualified motor vehicles. The original license should be kept at your business address in a safe place. Your New York 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 New York 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 New York?
New York 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 an IFTA return for New York?
You can generate and print your IFTA return at ExpressIFTA. You can also file and pay online directly with New York using IFTA E-file.