By Haul Handbook editorial team· Updated Oct 5, 2026
Vermont's DMV runs IFTA from its Commercial Vehicle Operations office at 120 State Street, Montpelier. There is no fee for the IFTA license; the carrier gets one license (copied into each truck) and two decals per qualified vehicle, valid for the calendar year with a grace period to the end of February. Returns are quarterly and due the last day of the month after each quarter. To license here a carrier needs an established place of business in Vermont, and new accounts are currently delayed while the DMV verifies it. Separately, Vermont-registered trucks of 26,001 pounds or more pay a $6.50 annual diesel fuel user's license fee at registration.
Vermont IFTA administration
- Agency
- Vermont Agency of Transportation, Department of Motor Vehicles, Commercial Vehicle Operations (CVO Unit - IFTA)
- License fee
- $0 (The DMV guide answers 'What is the cost for an IFTA permit?' with 'There is no fee for an IFTA permit.')
- Decal fee
- No decal charge appears on the DMV IFTA page, Form CVO-112, the IRP/IFTA manual or the Commercial Trucking Fees page, and the guide's no-fee answer covers the IFTA permit without naming decals separately, so no decal amount is recorded.
- Application
- Form CVO-112, Vermont-Based International Fuel Tax Agreement (IFTA) Motor Fuel Tax License Credentials and Decals (original, renewal or additional)
- Application: methods
- Mail or deliver the signed application to the Vermont DMV, CVO Unit - IFTA, 120 State Street, Montpelier, VT 05603-0001. Renewals and replacement decals can also be handled online through myDMV.
- Application: requirements
- Qualified vehicles registered in Vermont; an established place of business in Vermont from which the fleet is controlled; records kept in Vermont or made available for audit; and travel in Vermont and at least one other IFTA jurisdiction. The application asks for a USDOT number, a Federal ID or (for a sole proprietor) Social Security number, the physical address (no PO box), owners or officers, any prior IFTA licenses or suspensions, leases, bulk fuel storage and fuel types. A copy of the lease is required only when the leasing company files the returns.
- Filing frequency
- Quarterly. Returns and payment are due the last day of the month after each quarter (April 30, July 31, October 31 and January 31) and must be federally postmarked by midnight that day; a due date on a Saturday, Sunday or legal holiday moves to the next business day. A return is required even with no miles or no taxable fuel, and a return sent without payment is treated as not filed.
- Base jurisdiction: summary
- A carrier based in Vermont that runs qualified motor vehicles in two or more member jurisdictions licenses here if its qualified vehicles are registered in Vermont, it has an established place of business in Vermont from which it controls the fleet, and it keeps or makes available its records in Vermont. Before a new IRP or IFTA account opens, the DMV verifies residency or established place of business from supporting documents, and as of August 18, 2026 it warns of processing delays for new accounts.
- Base jurisdiction: qualified motor vehicle
- A motor vehicle used, designed or maintained to transport persons or property that has two axles and a gross or registered gross weight over 26,000 pounds (11,797 kilograms), or three or more axles regardless of weight, or is used in combination over 26,000 pounds. Recreational vehicles are excluded.
- Base jurisdiction: exempt vehicles
- Vermont exempts vehicles with municipal registration (including school buses), Vermont-registered agricultural vehicles, and federal or other government vehicles from IFTA decals and reporting; other jurisdictions may not.
- Late-filing penalty
- Late filing, non-filing or underpayment draws $50 or 10 percent of the delinquent tax, whichever is greater. The DMV may revoke the license for late returns, unpaid tax or poor records, and sends a suspension notice when no written appeal is filed within 30 days of a delinquency notice.
More Vermont IFTA rules
- Filing portal: account setup
- 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.
- Filing portal: detail
- Interest on delinquent IFTA tax is the IFTA rate: two percentage points above the federal underpayment rate set under the Internal Revenue Code, adjusted each January 1 (the method in effect since July 1, 2013) and charged at one-twelfth per month or part of a month. The DMV mails a return to each licensee at least 30 days before the due date; not receiving one does not excuse filing. The 2023 guide names cvo.mydmv.vermont.gov for online renewals, a host that did not resolve on 2026-10-05.
- Credentials: license
- One IFTA license per carrier, valid January 1 to December 31; a copy rides in each qualified vehicle. Failing to carry it can mean a trip permit purchase, a citation or both.
- Credentials: decals
- Two decals per qualified vehicle, one on each side of the cab exterior. Decals are numbered, cannot be moved between vehicles, and are issued only for the number of vehicles permitted.
- Grace period
- Prior-year decals stay valid until the last day of February for accounts in good standing; a first-quarter return is still required even if the license is not renewed.
- Trip permit: summary
- A vehicle based outside Vermont that is eligible for IFTA but not licensed may buy a fuel trip permit before entering Vermont, valid for 72 hours (23 V.S.A. § 3010).
- Trip permit: note
- 23 V.S.A. § 3010 sets the fuel trip permit at $15. The DMV's Commercial Trucking Fees page lists a single '72-Hour Trip Permits' line of $20 under IRP/IFTA, and the 2025 IRP/IFTA manual describes a $15 IRP trip permit plus additional permit service fees. Because the three published figures do not reconcile, no single amount is recorded.
- Bond requirement: detail
- No bond to obtain a license. A bond may be required 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.
- Recordkeeping
- 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 records are inadequate, the audit uses 4 miles per gallon and allows no tax-paid credit without a receipt.
Quarterly filing deadlines
Returns are due on the same schedule every year. Missing one draws the late-filing penalty above.
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Vermont can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Application: Form
- Form CVO-112, Vermont-Based International Fuel Tax Agreement (IFTA) Motor Fuel Tax License Credentials and Decals (original, renewal or additional)
- Application: Methods
- Mail or deliver the signed application to the Vermont DMV, CVO Unit - IFTA, 120 State Street, Montpelier, VT 05603-0001. Renewals and replacement decals can also be handled online through myDMV.
- Application: Requirements
- Qualified vehicles registered in Vermont; an established place of business in Vermont from which the fleet is controlled; records kept in Vermont or made available for audit; and travel in Vermont and at least one other IFTA jurisdiction. The application asks for a USDOT number, a Federal ID or (for a sole proprietor) Social Security number, the physical address (no PO box), owners or officers, any prior IFTA licenses or suspensions, leases, bulk fuel storage and fuel types. A copy of the lease is required only when the leasing company files the returns.
- Credentials: License
- One IFTA license per carrier, valid January 1 to December 31; a copy rides in each qualified vehicle. Failing to carry it can mean a trip permit purchase, a citation or both.
- Credentials: Decals
- Two decals per qualified vehicle, one on each side of the cab exterior. Decals are numbered, cannot be moved between vehicles, and are issued only for the number of vehicles permitted.
- Renewal: Detail
- The DMV mails one renewal application for all of a carrier's IFTA credentials after the first week of October. Renew by mail, online or in person in Montpelier before midnight December 31.
- Bond requirement: Detail
- No bond to obtain a license. A bond may be required 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.
- Recordkeeping
- 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 records are inadequate, the audit uses 4 miles per gallon and allows no tax-paid credit without a receipt.
Who licenses in Vermont
A carrier licenses here when its qualified vehicles are registered in Vermont, it controls the fleet from an established place of business in Vermont, it keeps its records here or makes them available, and it runs in at least one other IFTA jurisdiction. Qualified vehicles follow the standard IFTA weight and axle tests. Vermont exempts municipal, Vermont agricultural and government vehicles from decals and reporting, though other jurisdictions may not.
Applying and getting decals
File Form CVO-112 by mail or in person in Montpelier. The application asks for a USDOT number, a federal ID or Social Security number, a physical address, owners and officers, prior IFTA history, leases and bulk fuel storage. Renewals and replacement decals can also go through myDMV.
The DMV charges nothing for the license, and no decal charge appears in its pages or forms. One license copy rides in each truck, and two numbered decals go on the cab.
Quarterly filing, interest and penalties
Returns and payment are due the last day of the month after each quarter and must be postmarked by midnight. File even with no miles, and send the payment with the return. The DMV mails each licensee a return ahead of the due date, but not getting one does not excuse filing.
Late filing or underpayment draws a penalty of a flat amount or a percentage of the tax, whichever is greater, plus IFTA interest. Repeat problems can bring a bond requirement or a revoked license.
Records and renewal
Keep distance and fuel records for four years. An audit with poor records assumes a low fuel mileage figure and allows no tax-paid credit without a receipt. The DMV mails the renewal after the first week of October, and you renew by December 31; old decals stay valid to the end of February for accounts in good standing.
Separately, Vermont-registered diesel trucks at the state's weight line need a diesel fuel user's license renewed with the registration.
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 Vermont 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 Vermont IRP. If you are still setting up, the full order of operations is in start a trucking company in Vermont.