By Haul Handbook editorial team· Updated Oct 4, 2026
The Rhode Island Division of Taxation's Excise Tax Section licenses Rhode Island-based IFTA carriers. There is no fee for the license, its renewal or the decals: the General Assembly dropped the $10 charges effective July 5, 2019. Licenses run on the calendar year, and the RI-IFTA-100 quarterly return has been filed and paid on the Division's taxpayer portal since April 1, 2024, due the last day of the month after each quarter.
Rhode Island IFTA administration
- License fee
- $0 (No fee. R.I. Gen. Laws § 31-36.1-3(a) provides there shall be no fee for the motor carrier fuel use license, and the Compliance Manual states there is no fee for the initial application, reinstatement or renewal; the former $10 fee was eliminated effective July 5, 2019.)
- Decal fee
- $0 (No fee for decals (identification devices) for licensed motor carriers; the former $10 decal fee was eliminated effective July 5, 2019. Two decals are issued per qualified vehicle.)
- Application
- Form IFTA-APP (IFTA-1), International Fuel Tax Agreement License Application, with its Decal Order and License Application page
- Application: methods
- Complete the IFTA-APP from the Division's Sales & Excise Forms page and mail it to the Rhode Island Division of Taxation, Excise Tax Section, One Capitol Hill, Providence, RI 02908-5800.
- Application: requirements
- Legal and business names, FEIN, physical and mailing addresses, USDOT number, IRP registration number, the date IFTA operation in Rhode Island begins, any prior IFTA jurisdiction, a contact for quarterly reporting, type of business, principal officers or owners with Social Security numbers and residence addresses, fuel types, and the jurisdictions where the carrier operates or keeps bulk fuel. Credentials are refused if the IFTA account is delinquent or the carrier's license is suspended or revoked in another member jurisdiction. Each licensee gets a 13-character account number: 'RI', usually the FEIN, and a two-character suffix, usually '00'.
- Application: contact
- Excise Tax Section, Tax.Excise@tax.ri.gov, (401) 574-8955, fax (401) 574-8914; One Capitol Hill, Providence, RI 02908; office hours Monday to Friday, 8:30 a.m. to 3:30 p.m.
- Filing frequency
- Quarterly. The RI-IFTA-100 is due the last day of the month after the quarter: April 30, July 31, October 31 and January 31, and must be filed even with no operation or fuel purchases in the quarter. A due date on a Saturday, Sunday or legal holiday moves to the next business day. Tax due is paid with the return.
- Base jurisdiction: summary
- Rhode Island may be the base jurisdiction when the carrier keeps operational control and records for its qualified vehicles in Rhode Island (or can make them available there), its qualified vehicles actually travel on Rhode Island roads, and it operates in at least one other IFTA jurisdiction. A Rhode Island-based carrier with a qualified vehicle in another member jurisdiction must file the IFTA application in Rhode Island; a qualifying carrier that chooses not to join must buy trip permits in each jurisdiction.
- Base jurisdiction: qualified motor vehicle
- A vehicle used, designed or maintained to transport persons or property with two axles and a gross or registered gross vehicle weight over 26,000 pounds (11,797 kg), 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 the vehicle pays the fuel tax unless a lease specifically says otherwise; trip-leased independent contractors (29 days or less) report their own fuel tax.
- Late-filing penalty
- The greater of $50 or 10 percent of the net tax due to all member jurisdictions, plus interest at the IRC 6621(a)(2) rate plus 2 percentage points.
- Penalty: revocation
- A license may be suspended or revoked for failing to file, failing to remit tax, failing to pay or protest an audit assessment in time, or failing to keep or produce records; all member jurisdictions are notified. Reinstatement follows filing all returns and paying all liabilities.
More Rhode Island IFTA rules
- Filing portal: account setup
- Beginning April 1, 2024, all IFTA taxpayers are expected to file and pay the quarterly RI-IFTA-100 on the taxpayer portal, which also handles prior periods and amendments for the last eight quarters. Portal questions and in-person help appointments: Taxpayer Portal Team, (401) 574-8484 or taxportal@tax.ri.gov. Businesses that do not file through the portal may be penalized under the electronic filing mandate, which since tax periods beginning January 1, 2023 covers any business whose combined annual Rhode Island tax liability is $5,000 or more or whose annual gross income is over $100,000.
- Filing portal: return form
- Form RI-IFTA-100, Rhode Island Fuel Use Tax return, with schedules. Mile and gallon fields must be rounded up to whole numbers, and surcharge jurisdictions carry a second rate code line.
- Filing portal: due dates
- Last day of the month after each quarter: April 30, July 31, October 31 and January 31; a weekend or legal holiday moves the date to the next business day.
- 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; interest runs at two percentage points above the IRC section 6621(a)(2) underpayment rate, adjusted each January 1 and accruing monthly at one-twelfth of the annual rate.
- Credentials: license
- Valid January 1 through December 31. The license or a photocopy must be carried in the cab of each qualified vehicle, and one extra copy is issued for office records. Operating without it can mean a trip permit purchase, a citation or both.
- Credentials: decals
- Two decals per qualified vehicle on the exterior of both sides of the cab; transporters, manufacturers, dealers and driveaway operations may display them temporarily. Extra decals are requested from the Excise Tax Section on an Additional Decal Requisition form, decals of long-term leased owner-operators are recalled when the lease ends, and unused decals are kept four years. § 31-36.1-3(a) requires the year's identification devices to be displayed on or before March 1.
- Credentials: temporary permit
- An unlicensed carrier may obtain a no-fee temporary license authorizing one qualified vehicle on Rhode Island highways for up to 10 days (§ 31-36.1-3(c)).
- Renewal: detail
- The license renews every calendar year. The Division's IFTA page says the law requires renewal applications by December 1 for the year starting January 1; the quickest route is the taxpayer portal, and the Division also mails a renewal form (IFTA-REN) to every account with a current license. The IFTA-REN lists the plate number, state of registration and VIN for each vehicle, and a decal is issued for each vehicle listed.
- Bond requirement: detail
- A bond may be required for just cause, such as late returns, unpaid tax or audit problems: a surety bond, cash bond or other obligation the Division accepts, with payment by certified check required from any licensee that must post bond.
- Record retention: detail
- Keep records four years from the due date or filing date of the quarterly return, whichever is later, plus any waiver or jeopardy period. Distance records need trip dates, origin and destination, routes, odometer or ECM readings, trip and per-jurisdiction miles and unit number; GPS-based records must also keep the original location data. Credits not used within eight quarters expire.
- Cancellation: detail
- Cancel by filing Form RI-2625, Account Cancellation Form/Permit Final Return, with the current year's decals (or a written request), returning the original license and unused decals to the Excise Tax Section. A final audit may follow, and the four-year retention period runs from the final return's due date.
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Rhode Island can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Application: Form
- Form IFTA-APP (IFTA-1), International Fuel Tax Agreement License Application, with its Decal Order and License Application page
- Application: Methods
- Complete the IFTA-APP from the Division's Sales & Excise Forms page and mail it to the Rhode Island Division of Taxation, Excise Tax Section, One Capitol Hill, Providence, RI 02908-5800.
- Application: Requirements
- Legal and business names, FEIN, physical and mailing addresses, USDOT number, IRP registration number, the date IFTA operation in Rhode Island begins, any prior IFTA jurisdiction, a contact for quarterly reporting, type of business, principal officers or owners with Social Security numbers and residence addresses, fuel types, and the jurisdictions where the carrier operates or keeps bulk fuel. Credentials are refused if the IFTA account is delinquent or the carrier's license is suspended or revoked in another member jurisdiction. Each licensee gets a 13-character account number: 'RI', usually the FEIN, and a two-character suffix, usually '00'.
- Application: Contact
- Excise Tax Section, Tax.Excise@tax.ri.gov, (401) 574-8955, fax (401) 574-8914; One Capitol Hill, Providence, RI 02908; office hours Monday to Friday, 8:30 a.m. to 3:30 p.m.
- Credentials: License
- Valid January 1 through December 31. The license or a photocopy must be carried in the cab of each qualified vehicle, and one extra copy is issued for office records. Operating without it can mean a trip permit purchase, a citation or both.
- Credentials: Decals
- Two decals per qualified vehicle on the exterior of both sides of the cab; transporters, manufacturers, dealers and driveaway operations may display them temporarily. Extra decals are requested from the Excise Tax Section on an Additional Decal Requisition form, decals of long-term leased owner-operators are recalled when the lease ends, and unused decals are kept four years. § 31-36.1-3(a) requires the year's identification devices to be displayed on or before March 1.
- Credentials: Temporary permit
- An unlicensed carrier may obtain a no-fee temporary license authorizing one qualified vehicle on Rhode Island highways for up to 10 days (§ 31-36.1-3(c)).
- Renewal: Detail
- The license renews every calendar year. The Division's IFTA page says the law requires renewal applications by December 1 for the year starting January 1; the quickest route is the taxpayer portal, and the Division also mails a renewal form (IFTA-REN) to every account with a current license. The IFTA-REN lists the plate number, state of registration and VIN for each vehicle, and a decal is issued for each vehicle listed.
- Penalties: Revocation
- A license may be suspended or revoked for failing to file, failing to remit tax, failing to pay or protest an audit assessment in time, or failing to keep or produce records; all member jurisdictions are notified. Reinstatement follows filing all returns and paying all liabilities.
- Penalties: Inadequate records
- If records are inadequate, or none are produced after a written demand, the Division adjusts the fleet to 4.00 MPG (1.70 KPL) or cuts reported MPG by 20 percent.
- Penalties: Appeal
- A written hearing request within 30 days of the notice of an action or audit finding; otherwise the finding is final.
- Bond requirement: Detail
- A bond may be required for just cause, such as late returns, unpaid tax or audit problems: a surety bond, cash bond or other obligation the Division accepts, with payment by certified check required from any licensee that must post bond.
- Record retention: Detail
- Keep records four years from the due date or filing date of the quarterly return, whichever is later, plus any waiver or jeopardy period. Distance records need trip dates, origin and destination, routes, odometer or ECM readings, trip and per-jurisdiction miles and unit number; GPS-based records must also keep the original location data. Credits not used within eight quarters expire.
Who needs a Rhode Island IFTA license
A Rhode Island-based carrier running a qualified motor vehicle in Rhode Island and at least one other IFTA jurisdiction. Qualified vehicles are the usual IFTA set: two axles above the weight line, three or more axles at any weight, or a combination above the weight line. Recreational vehicles are out.
Rhode Island can be your base jurisdiction when you keep operational control and records here and your trucks actually run on Rhode Island roads.
Applying for the license and decals
Complete the IFTA application from the Division's forms page and mail it to the Excise Tax Section in Providence. It asks for your FEIN, USDOT number and IRP registration number, the date IFTA operation begins, the owners or officers and the jurisdictions you run in.
The Division refuses credentials while an IFTA account is delinquent or the license is suspended elsewhere. Decals go on both sides of each qualified truck's cab, and the license or a copy rides in every cab.
Filing quarterly returns
File the RI-IFTA-100 every quarter on the taxpayer portal, even for a quarter with no Rhode Island miles or fuel, and pay with the return. Round miles and gallons up to whole numbers, and use the second rate line for surcharge jurisdictions.
Late returns draw a penalty set as the greater of a flat amount or a share of the net tax due, plus monthly interest. Keep trip records for the full retention period; inadequate records let the Division assign a low fleet MPG.
Renewal and cancellation
The license renews every calendar year. The Division mails a renewal form to every current account, though the portal is the quickest route, and the new year's decals must be on the trucks by the statutory display date.
To close an account, file the cancellation form with the current decals and the original license. A final audit can follow.
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 Rhode Island 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 Rhode Island IRP. If you are still setting up, the full order of operations is in start a trucking company in Rhode Island.