By Evan Reid, Founder of Haul Handbook · Updated Sep 27, 2026
The Massachusetts Department of Revenue licenses Massachusetts-based IFTA carriers through MassTaxConnect. Licenses run for the calendar year, decals cost $8 per vehicle set, and quarterly returns are due the last day of the month after each quarter. Massachusetts Turnpike miles can be reported as nontaxable, but the fuel then owes the 6.25% use tax on an annual Form ST-10.
Massachusetts IFTA administration
- License fee
- No separate license fee is published; Form IFTA-1 charges only the $8 per vehicle decal fee under the heading Decal order and application fee.
- Decal fee
- $8 ($8 per qualified vehicle (one set of two decals): the IFTA Manual states decals cost $8 per set and Form IFTA-1 multiplies the number of IFTA vehicles by $8. Decals are not vehicle specific and extra decals can be ordered.)
- Application: methods
- AP 112 states carriers must apply for a license online through MassTaxConnect and order decals from the account afterward; the IFTA page and manual still offer paper forms, mailed to Massachusetts Department of Revenue, PO Box 7027, Boston, MA 02204.
- Application: requirements
- The application asks for the FEIN (or SSN), USDOT number, legal and trade names, physical and mailing addresses, the office where fuel records are available for audit, principal officers, fuel types, jurisdictions traveled, bulk storage and prior IFTA registrations, including any revocation.
- Application: contact
- IFTA Unit, P.O. Box 7027, Boston, MA 02204; [email protected]; (617) 887-5080 per AP 112. The IFTA Manual lists Taxpayer Services at 617-887-6300 or 617-887-6367.
- Filing frequency
- Quarterly. Form IFTA-100 with Schedule IFTA-101 is due the last day of the month after the quarter: April 30, July 31, October 31 and January 31. A return is required even with no operation or no tax due. File through MassTaxConnect or postmark paper by the due date; a weekend or legal holiday moves the due date to the next business day. Businesses with combined liabilities of $5,000 or more must file and pay electronically.
- Base jurisdiction: summary
- Massachusetts may be the base jurisdiction when the carrier maintains operational control and records for its qualified motor vehicles in Massachusetts, or can make them available there, and some travel is accrued in Massachusetts. A Massachusetts-based carrier operating a qualified vehicle in at least one other IFTA jurisdiction must file the application in Massachusetts.
- Base jurisdiction: qualified motor vehicle
- A vehicle used, designed or maintained to transport people or property with two axles and a gross or registered gross vehicle weight over 26,000 pounds (11,797 kg), or three or more axles regardless of weight, or used in combination over 26,000 pounds. Recreational vehicles are excluded.
- Base jurisdiction: lease rule
- The carrier operating a vehicle is responsible for fuel tax unless a lease agreement states otherwise.
- Base jurisdiction: trip permit alternative
- A carrier that qualifies but does not join IFTA must buy trip permits; in Massachusetts the fuel trip permit is a 72-hour permit at $20 (IFTA Manual, Rev. 5/19), sold through the RMV (857-368-8120).
- Late-filing penalty
- The penalty for failure to file when due or failure to pay the full amount is the greater of $50 or 10 percent of the net tax due to all member jurisdictions. Interest runs on delinquent tax at the IRC 6621(a)(2) rate plus 2 percent, adjusted each January 1.
More Massachusetts IFTA rules
- Filing portal: account setup
- Carriers apply for the IFTA license online through MassTaxConnect (Form IFTA-1 is the paper equivalent) and, once registered, log in to the same account to order decals. Changes to account information or status are made electronically through MassTaxConnect, or in writing to the IFTA Unit by a taxpayer without access. The license can be cancelled online, or by checking the final box on the last quarterly return.
- Filing portal: return form
- Form IFTA-100, IFTA Quarterly Fuel Use Tax Return, with Form IFTA-101, IFTA Quarterly Fuel Tax Schedule. A separate IFTA-101 is prepared for each fuel type, and the tax or credit from column N of each schedule carries to the matching fuel line on IFTA-100.
- Filing portal: due dates
- Due the last day of the month after the quarter: April 30, July 31, October 31 and January 31, even with no operation or no tax due. Online returns go through MassTaxConnect; paper returns must be postmarked by the due date, and a Saturday, Sunday or legal holiday moves the due date to the next business day. Businesses with certain combined tax liabilities at or exceeding $5,000 must file electronically, and businesses with total annual payments over $5,000 must pay electronically. For good cause the Commissioner may grant a written extension of time to file, but paying less than 80 percent of the tax by the due date voids it.
- Filing portal: late penalty
- The greater of $50 or 10 percent of the net tax due to all member jurisdictions, for failing to file when due or failing to pay the full amount. Interest runs on delinquent tax at two percentage points above the IRC 6621(a)(2) rate, adjusted each January 1.
- Filing portal: detail
- The Massachusetts Turnpike step. Turnpike miles go into Column A (total IFTA miles) and Column G (total miles) of the Massachusetts line on IFTA-101, and may be left out of Column H (taxable miles) only by a carrier holding the toll receipts and fuel invoices. Claiming that exemption triggers an annual Form ST-10, Business Use Tax Return: the IFTA Manual's worked example divides Turnpike miles by the fleet MPG to get gallons, multiplies them by the average price per gallon less the Massachusetts fuel excise to get total purchases, and applies the 6.25 percent use tax imposed by G.L. c. 64I, s. 2. The ST-10 and payment are due on or before April 15 for the prior calendar year and must be filed electronically.
- Credentials: license
- The IFTA license is valid January 1 through December 31; the license or a photocopy must be kept in the cab of each qualified vehicle. Operating without it can bring a trip permit purchase and a fine.
- Credentials: decals
- Two decals per qualified vehicle, one on the exterior of each side of the power unit. Extra decals for fleet additions are ordered on Form IFTA-1 or through MassTaxConnect.
- Credentials: temporary permit
- A vehicle-specific temporary IFTA permit, valid 30 days, can be issued to currently registered IFTA carriers while permanent decals are affixed.
- Grace period: detail
- Carriers have a two-month grace period at the start of each year to display the current year's license and decals, during which the prior year's valid license and decals are accepted.
- Renewal: detail
- If Massachusetts is your base jurisdiction you must renew your IFTA registration for each calendar year (January 1 through December 31); licenses and decals are renewed and issued annually.
- Bond requirement: detail
- A bond may be required for just cause (late returns, unpaid tax, or audit problems): a surety bond, bank certificate of deposit or other obligation acceptable to DOR, with payment by certified check required from any licensee required to post bond.
- Record retention: detail
- Records supporting each quarterly return must be kept four years from the due date or filing date of the return, whichever is later, and made available to any member jurisdiction on request.
- Turnpike exemption: detail
- Fuel used on the Massachusetts Turnpike is exempt. IFTA licensees include Turnpike miles in total IFTA miles (Column G of IFTA-101) and exclude them from Massachusetts taxable miles (Column H), keeping toll receipts and fuel invoices showing purchase within three days of Turnpike use. The fuel is then subject to the 6.25 percent use tax under G.L. c. 64I, s. 2, reported on an annual Business Use Tax Return, Form ST-10, filed electronically with payment by April 15 for the prior calendar year. IFTA carriers may not claim separate Turnpike refunds on DOR's special fuel or gasoline refund application.
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Massachusetts can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Application: Methods
- AP 112 states carriers must apply for a license online through MassTaxConnect and order decals from the account afterward; the IFTA page and manual still offer paper forms, mailed to Massachusetts Department of Revenue, PO Box 7027, Boston, MA 02204.
- Application: Requirements
- The application asks for the FEIN (or SSN), USDOT number, legal and trade names, physical and mailing addresses, the office where fuel records are available for audit, principal officers, fuel types, jurisdictions traveled, bulk storage and prior IFTA registrations, including any revocation.
- Application: Contact
- IFTA Unit, P.O. Box 7027, Boston, MA 02204; [email protected]; (617) 887-5080 per AP 112. The IFTA Manual lists Taxpayer Services at 617-887-6300 or 617-887-6367.
- Credentials: License
- The IFTA license is valid January 1 through December 31; the license or a photocopy must be kept in the cab of each qualified vehicle. Operating without it can bring a trip permit purchase and a fine.
- Credentials: Decals
- Two decals per qualified vehicle, one on the exterior of each side of the power unit. Extra decals for fleet additions are ordered on Form IFTA-1 or through MassTaxConnect.
- Credentials: Temporary permit
- A vehicle-specific temporary IFTA permit, valid 30 days, can be issued to currently registered IFTA carriers while permanent decals are affixed.
- Renewal: Detail
- If Massachusetts is your base jurisdiction you must renew your IFTA registration for each calendar year (January 1 through December 31); licenses and decals are renewed and issued annually.
- Penalties: Revocation
- A license may be suspended or revoked for failure to file, failure to remit, failure to pay or protest an audit assessment, or failure to keep or produce records; all member jurisdictions are notified.
- Penalties: Appeal
- A written hearing request must be made within 30 days of the notice of an action or audit finding, or the finding is final.
- Bond requirement: Detail
- A bond may be required for just cause (late returns, unpaid tax, or audit problems): a surety bond, bank certificate of deposit or other obligation acceptable to DOR, with payment by certified check required from any licensee required to post bond.
Who licenses for IFTA in Massachusetts
Massachusetts can be your base jurisdiction when you keep operational control and records for your qualified vehicles in Massachusetts, or can make them available there, and some of your travel happens in the state. A qualified vehicle follows the standard IFTA definition: two axles above the IFTA weight line, three or more axles at any weight, or a combination above the line.
A carrier that qualifies but does not join IFTA buys fuel trip permits instead, one for each member jurisdiction it enters. Our Massachusetts trip and fuel permits page covers the state's own permit.
Applying and getting decals
Apply online through MassTaxConnect and order decals from the account afterward; the Department still publishes the paper Form IFTA-1. The application asks for your federal tax ID, USDOT number, names and addresses, the office where fuel records are kept, officers, fuel types, jurisdictions and any prior IFTA license, including a revoked one.
Massachusetts charges no separate license fee, only a decal fee per vehicle set of two. Put one decal on each side of the power unit and keep the license or a copy in every cab. A new vehicle can run on a vehicle-specific temporary permit while its decals arrive.
Quarterly filing and the Turnpike step
Returns on Form IFTA-100 with Schedule IFTA-101 are due the last day of the month after each quarter, even with no miles. Businesses above the state's electronic threshold must file and pay electronically.
Here is the step no other state has. Massachusetts Turnpike fuel is exempt from the fuel tax, so you include Turnpike miles in total miles but leave them out of Massachusetts taxable miles, keeping toll receipts and fuel invoices as proof. That fuel then owes the state use tax, reported once a year on Form ST-10. IFTA carriers may not claim a separate Turnpike refund.
Penalties, bonds and records
A late return or short payment draws the IFTA penalty, a flat amount or a share of the net tax due, whichever is greater, plus interest that resets each January. The Department can suspend or revoke a license for missed returns, unpaid tax or missing records, and may demand a bond for cause. Keep the records behind each return for four years, ready for any member jurisdiction to audit.
The tax rates live in the quarterly matrix
IFTA rates change every quarter, so we keep them in one refreshed store instead of copying them onto every state page. The current quarter is 4Q 2026, effective Oct 1, 2026 through Dec 31, 2026, provisional until Dec 4, 2026. Use the IFTA rates by state table for the full matrix, or the IFTA calculator to run your miles and gallons against the current rates.
For the registration-to-return process in order, follow the Massachusetts IFTA filing walkthrough.
What pairs with IFTA
IFTA and IRP travel together: the same interstate operation that needs a fuel tax license usually needs apportioned plates through Massachusetts IRP. If you are still setting up, the full order of operations is in start a trucking company in Massachusetts.