International Fuel Tax Agreement (IFTA)
New York State is a member of the International Fuel Tax Agreement (IFTA). The IFTA simplifies the reporting of fuel use taxes by allowing a motor carrier to report to a single base jurisdiction all the fuel use taxes that it owes to the various IFTA member jurisdictions. IFTA is in effect in most states and Canadian provinces.
Under IFTA, motor carriers need only a single IFTA license for all qualified motor vehicles. Motor carriers must obtain two IFTA decals for each qualified motor vehicle from the their base jurisdiction. The license and decals will allow those vehicles to travel in all IFTA member jurisdictions.
Participation in IFTA does not relieve a motor carrier of any obligation or liability for other vehicle-related requirements imposed by member jurisdictions.
For more information, see One-stop Credentialing and Registration (OSCAR) and the New York State Department of Tax and Finance Publication 536.