Vermont IFTA Filing Walkthrough: Form CVO-112 and myDMV

Vermont runs IFTA from the DMV's Commercial Vehicle Operations office at 120 State Street, Montpelier. Three things stand out. The IFTA license is free. You must control your fleet from a place of business in Vermont, and the DMV checks that before a new account opens. And every Vermont-registered diesel truck also carries a separate state diesel fuel user's license that has nothing to do with IFTA. The sourced facts render on the Vermont IFTA page; this walkthrough puts them in the order you will use them.

Who runs it, and how to reach them

The CVO Unit - IFTA sits inside the Vermont Agency of Transportation's Department of Motor Vehicles. The IFTA line is 802-828-2070, the email is DMV.CVO@vermont.gov and the fax is 802-241-0079 (Vermont DMV, "International Fuel Tax Agreement (IFTA)," accessed 2026-10-05, dmv.vermont.gov; Vermont DMV, "IRP/IFTA Manual, Form CVO-181," revision 01/2025, dmv.vermont.gov). The same office handles apportioned plates, covered on the Vermont IRP registration page.

Step 1: check that you need a Vermont license

You need an IFTA license if you run a qualified motor vehicle in Vermont and at least one other IFTA jurisdiction. A qualified motor vehicle is used, designed or maintained to carry persons or property and has one of these:

• Two axles and a gross or registered gross weight over 26,000 pounds (11,797 kilograms).
• Three or more axles, at any weight.
• A combination weight over 26,000 pounds.

Recreational vehicles are excluded. Vermont also exempts vehicles with municipal registration (school buses included), Vermont-registered agricultural vehicles and federal or other government vehicles from its own decals and reporting. Other jurisdictions may not honor that exemption, so check before an exempt truck leaves the state (Vermont DMV, "A Guide to the Motor Carrier Safety Regulations in Vermont, Form VN-166," 01/2023, dmv.vermont.gov).

Step 2: confirm Vermont can be your base

Vermont licenses a carrier only when all three of these hold:

• Its qualified vehicles are registered in Vermont.
• It has an established place of business in Vermont from which it controls the fleet.
• It keeps its records in Vermont, or makes them available there for audit.

Before a new IRP or IFTA account opens, the DMV verifies residency or the place of business from supporting documents. On August 18, 2026 it posted a notice warning of processing delays for new accounts while it does that check (Vermont DMV, "Commercial Vehicle Operations," accessed 2026-10-05, dmv.vermont.gov). If you are starting from scratch, apply early and have your Vermont address paperwork in hand.

Step 3: fill out Form CVO-112

The application is Form CVO-112, the Vermont-Based IFTA Motor Fuel Tax License Credentials and Decals form. One form covers an original license, a renewal or additional decals. It asks for:

• Your USDOT number. The Vermont DOT number page covers getting one.
• A Federal ID number, or a Social Security number for a sole proprietor.
• The physical business address. A PO box is not accepted.
• Owners or officers.
• Any prior IFTA licenses or suspensions.
• Leases, bulk fuel storage and the fuel types you use.

A copy of the lease is required only when the leasing company files the returns (Vermont DMV, "Form CVO-112," 02/2023, dmv.vermont.gov).

Mail or deliver the signed form to Vermont DMV, CVO Unit - IFTA, 120 State Street, Montpelier, VT 05603-0001.

Step 4: expect no license fee

The DMV's motor carrier guide answers the cost question directly: "There is no fee for an IFTA permit" (Form VN-166). No separate decal charge appears on the DMV IFTA page, Form CVO-112, the IRP/IFTA manual or the Commercial Trucking Fees page. Since the guide's answer does not name decals on their own, call the IFTA line if you want a decal cost confirmed in writing.

No bond is needed to get the license. The DMV can require one later after late returns, unpaid tax or a problem audit: at least twice the tax liability or $500, whichever is greater, held for at least three years after the last violation (IRP/IFTA Manual).

Step 5: put the credentials on the truck

You get one IFTA license per carrier, valid January 1 to December 31. Keep a copy in each qualified vehicle. Running without it can mean buying a trip permit, getting a citation or both. Each qualified vehicle gets two numbered decals, one on each side of the cab exterior. Decals cannot move between trucks, and the DMV issues only as many as you have permitted vehicles (IRP/IFTA Manual; Form VN-166).

Step 6: file every quarter

Returns are quarterly. The DMV mails a return to each licensee at least 30 days before the due date, but not receiving one does not excuse you from filing (IRP/IFTA Manual).

Each return and payment must be federally postmarked by midnight on the due date. A due date on a Saturday, Sunday or legal holiday moves to the next business day. File even when you had no miles or no taxable fuel that quarter, and send the payment with it: Vermont treats a return sent without payment as not filed (Form VN-166; IRP/IFTA Manual; Vermont General Assembly, "23 V.S.A. sec. 3014, Reports; exceptions," accessed 2026-10-05, legislature.vermont.gov).

The tax rates come from the national matrix. Vermont diesel this quarter is $0.3100provisionalIFTA Fuel Tax Rate Matrix, 4th Quarter 2026 (provisional) (International Fuel Tax Association, Inc. (IFTA, Inc.))Verified Oct 4, 2026 per gallon. Read each jurisdiction you ran in off the IFTA rates by state table, run your miles and gallons through the IFTA calculator, and check your records against the national how to file IFTA guide.

Step 7: use myDMV for online work

The DMV's Commercial Vehicle Operations page points carriers to myDMV for online commercial vehicle services and business account access for IRP and CVO accounts. Renewals and replacement decals can be handled there. The 2023 guide names a different host, cvo.mydmv.vermont.gov, for online renewals; that address did not resolve on 2026-10-05, so start from mydmv.vermont.gov.

Step 8: know what a late return costs

Late filing, non-filing or underpayment draws a penalty of $50 or 10 percent of the delinquent tax, whichever is greater (Form VN-166; IRP/IFTA Manual). Interest runs at the IFTA rate: two percentage points above the federal underpayment rate, adjusted each January 1 and charged at one-twelfth per month or part of a month.

The DMV can revoke the license for late returns, unpaid tax or poor records. After a delinquency notice, you have 30 days to file a written appeal before the DMV sends a suspension notice (IRP/IFTA Manual).

Step 9: keep four years of records

Keep distance and fuel records for four years (16 quarters), plus any waiver or jeopardy period. Each trip record shows dates, origin and destination, route, odometer readings, total and per-jurisdiction distance, unit number, fleet and registrant. If your records fall short in an audit, Vermont uses 4 miles per gallon and allows no tax-paid credit without a receipt (IRP/IFTA Manual).

Step 10: renew before December 31

The DMV mails one renewal application for all your IFTA credentials after the first week of October. Renew by mail, online or in person in Montpelier before midnight December 31. Last year's decals stay valid until the last day of February for accounts in good standing. Even if you do not renew, you still owe a first-quarter return (Form VN-166; IRP/IFTA Manual).

The separate diesel fuel user's license

Keep this apart from IFTA in your budget. Under state law, the owner or operator of each Vermont-registered motor truck that uses diesel must hold a diesel fuel user's license, renewed with the registration, at $6.50 a year per truck. Trucks under 26,001 pounds pay no fee (Vermont General Assembly, "23 V.S.A. sec. 3007, Diesel fuel user's license," accessed 2026-10-05, legislature.vermont.gov). It is paid at registration, so budget for it when you plate the truck.

Fuel trip permits: the fee does not reconcile

A vehicle based outside Vermont that qualifies for IFTA but has no license can buy a fuel trip permit before entering Vermont, valid for 72 hours (Vermont General Assembly, "23 V.S.A. sec. 3010, Temporary authorization," accessed 2026-10-05, legislature.vermont.gov). The published price is another matter. Section 3010 sets the fuel trip permit at $15. The DMV's Commercial Trucking Fees page lists one "72-Hour Trip Permits" line at $20 under IRP/IFTA. The 2025 manual describes a $15 IRP trip permit plus additional permit service fees. Those three figures do not line up, so confirm the charge with the CVO office before the trip. The Vermont trip and fuel permits page tracks the permit side.

The legal footing

23 V.S.A. sec. 3021(b)(3) lets the Commissioner, with the Governor's and Secretary's approval, enter fuel use tax reciprocity agreements with other states and provinces. Where such an agreement conflicts with sections 3007, 3009 and 3014 to 3019, the agreement governs covered licensees (Vermont General Assembly, "23 V.S.A. sec. 3021, General powers of Commissioner," accessed 2026-10-05, legislature.vermont.gov). If you are still setting up the business, the start a trucking company in Vermont page lays out where IFTA falls in the full sequence.

FAQ

What does a Vermont IFTA license cost?

Nothing. The DMV's motor carrier guide says there is no fee for an IFTA permit. No decal charge appears on the DMV IFTA page, Form CVO-112, the IRP/IFTA manual or the Commercial Trucking Fees page either.

Can a carrier based outside Vermont get a Vermont IFTA license?

No. Vermont licenses a carrier whose qualified vehicles are registered in Vermont, that controls its fleet from an established place of business in Vermont, and that keeps its records in Vermont or makes them available there. The DMV verifies that place of business before a new account opens.

When are Vermont IFTA returns due?

April 30, July 31, October 31 and January 31, federally postmarked by midnight. A weekend or legal holiday moves the due date to the next business day. File a return even for a quarter with no miles.

What is the Vermont diesel fuel user's license?

A separate state license that sits outside IFTA. Each Vermont-registered motor truck that uses diesel needs one, renewed with the registration, at $6.50 a year per truck. Trucks under 26,001 pounds pay no fee (23 V.S.A. sec. 3007).