By Evan Reid, Founder of Haul Handbook · Updated Sep 28, 2026
Mississippi IFTA is run by the Department of Revenue, the same agency and the same office that issues apportioned IRP plates, and both are filed through the Taxpayer Access Point (TAP). Decals are free. The license renews every year during the December reporting period, and quarterly returns are due the last day of the month after each quarter closes.
Mississippi IFTA administration
- License fee
- No Department of Revenue page read for this research states an IFTA license fee. The IFTA, Inc. license fee survey lists no Mississippi charge for the fuel license, the application, replacement or renewal, but that survey reports 2011 figures, so it is not recorded as the current fee.
- Decal fee
- $0 (Decals are provided at no cost. On the annual renewal return the carrier enters the number of company-owned trucks that need a decal and, separately, the number of operated or leased trucks that are not company owned. Temporary IFTA decals are requested on TAP.)
- Application
- IFTA license application filed through the Taxpayer Access Point (TAP); a paper application can be requested from the Department of Revenue IFTA Section.
- Application: methods
- Register for IFTA on TAP. IRP and IFTA applications filed and paid on TAP can receive temporary credentials the same day. The Department also offers IRP and IFTA services in person at its Clinton office and at district offices in Hernando, Hattiesburg, Meridian and Biloxi; late arrivals may not receive credentials until the next business day.
- Application: phone
- (601) 923-7142 for help filing an IRP or IFTA application on TAP; (601) 923-7700 for help setting up a TAP account
- Filing frequency
- Quarterly. Each quarter the carrier files a report with Mississippi covering operations in every jurisdiction its vehicles traveled, online through TAP either by keying the data or by uploading the Department's Excel template (the current format; the older spreadsheet no longer works, and the template must not be emailed).
- Base jurisdiction: summary
- Mississippi is the base jurisdiction for IFTA licensing and reporting when the carrier's qualified motor vehicles are registered in Mississippi, it has an established place of business in Mississippi, it maintains operational control and records for the vehicles in Mississippi or can make them available there, and the vehicles actually travel on Mississippi highways.
- Base jurisdiction: qualified motor vehicle
- A motor vehicle used to transport persons or property that has at least two axles and a gross vehicle weight over 26,000 pounds, or is used in combination when the combination exceeds 26,000 pounds, or has three or more axles regardless of weight.
- Base jurisdiction: alternative to licensing
- A carrier that qualifies but does not want to take part in IFTA must buy fuel permits to travel through member jurisdictions under each jurisdiction's rules.
- Late-filing penalty
- IFTA Articles of Agreement R1220 lets the base jurisdiction assess $50.00 or 10 percent of delinquent taxes, whichever is greater, for failing to file, filing late, or underpaying, and R1230 requires interest on delinquent taxes. The Department of Revenue pages read for this research do not restate Mississippi's own penalty or interest figures.
More Mississippi IFTA rules
- Filing portal: detail
- TAP handles IFTA registration, temporary decal requests, the quarterly return (keyed or uploaded from the Excel template), and the annual license renewal return.
- Renewal
- The IFTA license must be renewed every year during the December reporting period, through the IFTA License Renewal Return on TAP.
- Recordkeeping: consequences
- If adequate records are not kept, the Department disallows credit for tax-paid fuel and/or reduces fuel mileage to 4.00 miles per gallon or by 20 percent.
- Recordkeeping: detail
- Mileage records, electronic (GPS or vehicle tracking) or manual (driver logs or trip sheets), must show the date and time of each trip, origin and destination, beginning and ending odometer, hubodometer or ECM readings, route, total trip distance, distance by jurisdiction, and the vehicle identification or unit number; electronic records must also keep the original location data and the distance between readings. Fuel receipts must show the purchase date, seller name and address, quantity and type of fuel, price per gallon or liter or total price, the vehicle, and the purchaser; bulk withdrawals must also show the storage location.
Quarterly filing deadlines
Returns are due on the same schedule every year. Missing one draws the late-filing penalty above.
Scroll sideways to see every column.
- About these dates
- Under IFTA Articles of Agreement R960 the return and full payment are due the last day of the month after the reporting period closes; when that day falls on a Saturday, Sunday or legal holiday, the next business day is the due date. The Department of Revenue pages read for this research do not restate the dates.
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Mississippi can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Application: Form
- IFTA license application filed through the Taxpayer Access Point (TAP); a paper application can be requested from the Department of Revenue IFTA Section.
- Application: Methods
- Register for IFTA on TAP. IRP and IFTA applications filed and paid on TAP can receive temporary credentials the same day. The Department also offers IRP and IFTA services in person at its Clinton office and at district offices in Hernando, Hattiesburg, Meridian and Biloxi; late arrivals may not receive credentials until the next business day.
- Application: Phone
- (601) 923-7142 for help filing an IRP or IFTA application on TAP; (601) 923-7700 for help setting up a TAP account
- Renewal
- The IFTA license must be renewed every year during the December reporting period, through the IFTA License Renewal Return on TAP.
- Recordkeeping: Consequences
- If adequate records are not kept, the Department disallows credit for tax-paid fuel and/or reduces fuel mileage to 4.00 miles per gallon or by 20 percent.
- Recordkeeping: Detail
- Mileage records, electronic (GPS or vehicle tracking) or manual (driver logs or trip sheets), must show the date and time of each trip, origin and destination, beginning and ending odometer, hubodometer or ECM readings, route, total trip distance, distance by jurisdiction, and the vehicle identification or unit number; electronic records must also keep the original location data and the distance between readings. Fuel receipts must show the purchase date, seller name and address, quantity and type of fuel, price per gallon or liter or total price, the vehicle, and the purchaser; bulk withdrawals must also show the storage location.
Who files in Mississippi
Mississippi is your base jurisdiction when your qualified vehicles are registered here, you have an established place of business here, you keep operational control and records here, and the trucks travel Mississippi highways. A qualified vehicle is one over the IFTA weight line or over its axle count.
Getting licensed
Register for IFTA on TAP. A paid application filed there can get temporary credentials the same day, and temporary decals are requested on TAP too. The Department also serves carriers in person at its Clinton office and at district offices.
Quarterly returns
File each quarter on TAP, either by keying the data or uploading the Department's current Excel template. The older spreadsheet no longer works, and the template must not be emailed. Returns are due the last day of the month after the quarter closes, moving to the next business day on weekends and holidays.
Records, penalties, and renewal
Keep IFTA mileage and fuel records for the full retention period. Without them, the Department can disallow tax-paid fuel credit or cut your fuel mileage. Late returns fall under the IFTA Articles of Agreement penalty, which the Department does not restate. Renew on the TAP renewal return during the December reporting period.
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 Mississippi 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 Mississippi IRP. If you are still setting up, the full order of operations is in start a trucking company in Mississippi.