Who administers IFTA in New York?

The Department of Taxation and Finance. The same agency runs the Highway Use Tax, so a New York carrier holds both fuel-tax and weight-distance credentials with one department.

Does New York charge for an IFTA license?

No license fee. New York issues one license per fleet at no charge and sells decals by the set, one set per qualified vehicle. The sourced amounts come from the Department's fuel use tax page.

Do I need IFTA if I only run inside New York?

The New York IFTA license is for carriers whose qualified vehicles run in two or more member jurisdictions. If your trucks never leave New York, the license replaces nothing, since it stands in for trip permits in other jurisdictions.

When are New York IFTA returns due?

Quarterly, through IFTA Web File, after the close of each calendar quarter. A return is due for every quarter even when a vehicle logged no miles. The sourced due dates come from the Department's fuel use tax page.

How is IFTA different from the Highway Use Tax?

IFTA settles fuel tax across jurisdictions based on where you burn fuel. The Highway Use Tax charges for road use in New York by weight and miles, on top of fuel tax. Both are New York taxes, but they answer different questions.

New York IFTA Registration and Filing

By Evan Reid, Founder of Haul Handbook · Updated Jul 19, 2026

New York IFTA administration

IFTA member: Yes
Agency: New York State Department of Taxation and Finance
License fee: $0 (New York charges no fee for the IFTA license. One license is issued per fleet and is valid from January 1 through December 31.)
Decal fee: $8 (Decals are $8 for each set of two decals ordered. A set is required for each qualified motor vehicle.)
Application: Form IFTA-21, New York State International Fuel Tax Agreement (IFTA) Application (replaces former Forms IFTA-1 and IFTA-9).
Application: methods: Apply online through the OSCAR portal or submit the paper Form IFTA-21. One license is issued per fleet; decals are purchased separately for each vehicle.
Filing frequency: Quarterly. The IFTA quarterly fuel use tax return is Form IFTA-100 with the IFTA-101 schedule, filed through IFTA Web File. Returns are due April 30 (January–March), July 31 (April–June), October 31 (July–September), and January 31 (October–December).
Base jurisdiction: summary: New York is the base jurisdiction when the carrier registers its qualified motor vehicles in New York, maintains operational control and records in New York (or can make them available there), and operates at least some mileage in New York. A New York-based carrier operating in two or more IFTA jurisdictions obtains a single New York IFTA license and decals in lieu of trip permits in each jurisdiction.

More New York IFTA rules

Qualified motor vehicle: definition: A qualified motor vehicle is a motor vehicle (other than a recreational vehicle) used to transport persons or property that has two axles and a gross vehicle weight exceeding 26,000 pounds; or has three or more axles regardless of weight; or is used in combination and the combined weight exceeds 26,000 pounds.
Renewal: The IFTA license and decals are renewed annually through OSCAR. Renewal credentials become valid in November of the prior year and remain valid through the end of February of the following year, providing a grace period around the January 1 start of the license year.

Licensing rules, records, and penalties

Which vehicles the licence covers, how long it runs, what New York can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.

Qualified motor vehicle: Definition: A qualified motor vehicle is a motor vehicle (other than a recreational vehicle) used to transport persons or property that has two axles and a gross vehicle weight exceeding 26,000 pounds; or has three or more axles regardless of weight; or is used in combination and the combined weight exceeds 26,000 pounds.
Application: Form: Form IFTA-21, New York State International Fuel Tax Agreement (IFTA) Application (replaces former Forms IFTA-1 and IFTA-9).
Application: Methods: Apply online through the OSCAR portal or submit the paper Form IFTA-21. One license is issued per fleet; decals are purchased separately for each vehicle.
Renewal: The IFTA license and decals are renewed annually through OSCAR. Renewal credentials become valid in November of the prior year and remain valid through the end of February of the following year, providing a grace period around the January 1 start of the license year.

Who licenses for IFTA in New York

New York is your base jurisdiction when you register your qualified vehicles here, keep operational control and records here, and run at least some miles in the state. A New York-based carrier operating in two or more IFTA jurisdictions holds one New York license and decals in place of trip permits everywhere else.

A qualified motor vehicle is one built to carry people or property that crosses the axle and weight test the Department publishes, alone or in combination. Recreational vehicles used for personal pleasure are excluded.

How to apply

The application is Form IFTA-21, filed online through the OSCAR portal or on paper. One license issues per fleet, valid for the calendar year, and you buy a decal set for each qualified vehicle. Renewal runs through OSCAR each year, with credentials becoming valid ahead of the new year and a grace period into the following winter.

New York charges no fee for the license itself; the cost is the per-set decal charge. The sourced fee figures come from the Department's fuel use tax page.

Filing cadence

Returns are quarterly, filed through IFTA Web File on Form IFTA-100 with its schedule. Each covers the miles and fuel across every member jurisdiction you ran in during the quarter, with due dates after the close of each calendar quarter. A return is due for every period, even one with no travel.

Per-jurisdiction tax rates are not carried here; they live in the national quarterly matrix that New York republishes each quarter.

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 3Q 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 New York 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 New York IRP. If you are still setting up, the full order of operations is in start a trucking company in New York.

Frequently asked questions

Who administers IFTA in New York?: The Department of Taxation and Finance. The same agency runs the Highway Use Tax, so a New York carrier holds both fuel-tax and weight-distance credentials with one department.
Does New York charge for an IFTA license?: No license fee. New York issues one license per fleet at no charge and sells decals by the set, one set per qualified vehicle. The sourced amounts come from the Department's fuel use tax page.
Do I need IFTA if I only run inside New York?: The New York IFTA license is for carriers whose qualified vehicles run in two or more member jurisdictions. If your trucks never leave New York, the license replaces nothing, since it stands in for trip permits in other jurisdictions.
When are New York IFTA returns due?: Quarterly, through IFTA Web File, after the close of each calendar quarter. A return is due for every quarter even when a vehicle logged no miles. The sourced due dates come from the Department's fuel use tax page.
How is IFTA different from the Highway Use Tax?: IFTA settles fuel tax across jurisdictions based on where you burn fuel. The Highway Use Tax charges for road use in New York by weight and miles, on top of fuel tax. Both are New York taxes, but they answer different questions.

Haul Handbook publishes educational information about trucking registration and compliance requirements. This is not legal, financial, or tax advice. Rules, fees, and deadlines change; confirm with the agency before you file or pay.