Do I need to register for IFTA in Pennsylvania?
The state of Pennsylvania 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.
The state of Pennsylvania 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 Pennsylvania?
Pennsylvania Application forms are available at www.revenue.state.pa.us.
What fees must I pay for IFTA in Pennsylvania?
There is a $5 fee for each set of decals. You will need one set per qualified vehicle.
What IFTA credentials Pennsylvania give me?
Pennsylvania 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 Pennsylvania 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 Pennsylvania 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 Pennsylvania?
Pennsylvania 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 Pennsylvania?
All IFTA licensees must file an IFTA Quarterly Fuel Tax report (IFTA-100) and an IFTA Quarterly Fuel Tax Schedule(s) (IFTA-101) with Directly with Pennsylvania. Separate schedules are required for each fuel type used. Pennsylvania will send the IFTA Quarterly Fuel Tax Report and Schedule(s) to all IFTA licensees at least 30 days prior to the due date. Failure to receive the quarterly tax report does not relieve the licensee from reporting obligations. Quarterly tax reports and schedules (IFTA-100 and IFTA-101) may be obtained from the Department’s Bureau of Motor Fuel Taxes or at www.revenue.state.pa.us.
Is there an alternative to IFTA registration in Pennsylvania?
If you qualify as an IFTA licensee, but does not wish to participate in the IFTA program, Pennsylvania will allow you to obtain trip permits from each IFTA member jurisdiction in which the vehicle travels according to the regulations of each member jurisdiction.