By Evan Reid, Founder of Haul Handbook · Updated Sep 27, 2026
Wyoming is an IFTA member jurisdiction and WYDOT Motor Vehicle Services in Cheyenne administers the license. The license is 10 dollars a year plus 4 dollars per pair of decals, applications go on Form CC-105 with proof of a Wyoming established place of business or residency, and quarterly returns are filed through the Commercial Carriers of Wyoming System (CCOWS) by the last day of the month after each quarter. No bond is required, and late returns cost 50 dollars or 10 percent of the net tax, whichever is greater.
Wyoming IFTA administration
- License fee
- $10 (Form CC-105 (Rev 2026-01) sets the IFTA license fee at 10 dollars, charged for new and renewal licenses and for a duplicate license or a name change. W.S. 39-17-206(d) has applicants pay the license and decal fees the department prescribes.)
- Decal fee
- $4 (Form CC-105 (Rev 2026-01) charges 4.00 dollars per pair of decals, one pair per vehicle. The 2022 IFTA Manual still states 3.00 dollars per set; the current application form governs. W.S. 31-18-502 lets WYDOT set the decal fee to recover administrative costs, capped at 10 dollars per annual decal.)
- Application
- Form CC-105, Application for Wyoming International Fuel Tax Agreement (IFTA) License, with the New IFTA Account Checklist (CC-113)
- Application: methods
- Mail the original signed application and supporting forms to WyDOT - IFTA, 5300 Bishop Blvd, Cheyenne, WY 82009 (WYDOT encourages mail so it can review for completeness), or apply in person; new applications are not processed after 3:00 p.m. Same-day service is not guaranteed.
- Application: requirements
- Proof of a valid EIN (a Social Security number is not accepted, and sole proprietors need an EIN too); a Wyoming Secretary of State account in good standing for an LLC or corporation; an active USDOT number checked on SAFER; the three annual forms (Certification of Established Place of Business or Wyoming Residency, Agreement to Prepare and Maintain Records, IFTA Safety Regulations); proof of Wyoming registration for every qualified vehicle; and proof of an established place of business or residency. A resident agent, virtual office, or service provider address cannot be used as the location address.
- Application: email
- [email protected]
- Filing frequency
- Quarterly. Returns are due April 30, July 31, October 31, and January 31, moving to the next business day when the date falls on a weekend or legal holiday. A return is required every quarter even with no miles traveled, and a return and payment are timely only when both arrive by the due date.
- Base jurisdiction: summary
- The base jurisdiction is where the qualified vehicles are based for registration and where operational control and records are kept or can be made available. Wyoming requires proof of an established place of business (owned or leased physical structure, a lease of at least 12 months, utility bill, staffed office) or Wyoming residency (Wyoming driver license plus at least two other proofs).
- Base jurisdiction: qualified motor vehicle
- Two axles and a gross or registered gross vehicle weight over 26,000 pounds (11,793 kilograms), three or more axles regardless of weight, or a combination over 26,000 pounds. Recreational vehicles are excluded.
- Late-filing penalty
- A late return draws a penalty of 50 dollars or 10 percent of the quarter's net liability, whichever is greater, even when the return shows zero tax or a credit.
More Wyoming IFTA rules
- Statute
- W.S. 39-17-206(c), (d), (f) (IFTA license and decals required; quarterly reports); W.S. 31-18-502 (decal fee)
- Filing portal: detail
- WYDOT emails a notice when the online system is open for each quarter's filing, giving at least 30 days to file. The IFTA page links CCOWS walkthroughs for filing or amending a return and processing payments. Account balances over 100 dollars are refunded, with detailed records required for refunds over 250 dollars.
- Qualified motor vehicle
- Two axles and over 26,000 pounds gross or registered gross weight, three or more axles regardless of weight, or a combination over 26,000 pounds; recreational vehicles excluded.
- License period
- Calendar year; license and decals must be renewed annually, with a grace period until the last day of February.
- Credentials
- One license per licensee, with a copy carried in every qualified vehicle even when decals are displayed. One decal goes on the lower rear exterior of the cab on each side. Decals cannot move between vehicles. Missing a license copy or decal can bring a citation or a required fuel trip permit.
- Renewal
- Annual. Decals and a new license are mailed at renewal each year; additional decals during the year are ordered on the IFTA update form.
- Bond requirement
- None. The IFTA Manual states a Wyoming licensee is not required to post a bond to obtain the license.
- Recordkeeping
- Keep records supporting each return for four years from the due date or filing date, whichever is later, plus the current year, including unused decals; tax-paid fuel receipts must be kept to claim credit.
- Trip permit: summary
- A carrier without an IFTA license may buy a fuel trip permit at the first port of entry, good for up to 96 hours: 7.50 dollars for a single unit or 15 dollars for a legal combination with one power unit (W.S. 31-18-201(s)).
- Contact: email
- [email protected]
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Wyoming can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Qualified motor vehicle
- Two axles and over 26,000 pounds gross or registered gross weight, three or more axles regardless of weight, or a combination over 26,000 pounds; recreational vehicles excluded.
- Application: Form
- Form CC-105, Application for Wyoming International Fuel Tax Agreement (IFTA) License, with the New IFTA Account Checklist (CC-113)
- Application: Methods
- Mail the original signed application and supporting forms to WyDOT - IFTA, 5300 Bishop Blvd, Cheyenne, WY 82009 (WYDOT encourages mail so it can review for completeness), or apply in person; new applications are not processed after 3:00 p.m. Same-day service is not guaranteed.
- Application: Requirements
- Proof of a valid EIN (a Social Security number is not accepted, and sole proprietors need an EIN too); a Wyoming Secretary of State account in good standing for an LLC or corporation; an active USDOT number checked on SAFER; the three annual forms (Certification of Established Place of Business or Wyoming Residency, Agreement to Prepare and Maintain Records, IFTA Safety Regulations); proof of Wyoming registration for every qualified vehicle; and proof of an established place of business or residency. A resident agent, virtual office, or service provider address cannot be used as the location address.
- Application: Email
- [email protected]
- License period
- Calendar year; license and decals must be renewed annually, with a grace period until the last day of February.
- Credentials
- One license per licensee, with a copy carried in every qualified vehicle even when decals are displayed. One decal goes on the lower rear exterior of the cab on each side. Decals cannot move between vehicles. Missing a license copy or decal can bring a citation or a required fuel trip permit.
- Renewal
- Annual. Decals and a new license are mailed at renewal each year; additional decals during the year are ordered on the IFTA update form.
- Penalties: Interest
- Interest runs per jurisdiction by month or fraction from the due date at two percentage points above the IRC 6621(a)(2) underpayment rate, reset each January 1.
- Penalties: Revocation
- A license may be revoked for unpaid tax, unfiled returns, record-keeping failures, failing to travel in more than one jurisdiction, or reporting no base-jurisdiction miles for three quarters, after 30 days notice. A revoked fleet may not operate outside Wyoming.
- Bond requirement
- None. The IFTA Manual states a Wyoming licensee is not required to post a bond to obtain the license.
Who needs a Wyoming IFTA license
Carriers based in Wyoming whose qualified motor vehicles run in more than one jurisdiction license here. A qualified vehicle is a two-axle truck above the weight line, any vehicle with three or more axles, or a heavy combination; recreational vehicles are excluded.
Wyoming is the base only when the vehicles are registered here and operational control and records are kept here, backed by an established place of business or Wyoming residency.
How to apply
Mail or bring Form CC-105 with the New IFTA Account Checklist to Motor Vehicle Services in Cheyenne. You need an EIN (a Social Security number is not accepted, even for a sole proprietor), a Secretary of State account in good standing for an LLC or corporation, an active USDOT number, the annual certification forms, Wyoming registration for every qualified vehicle, and proof of a Wyoming office or residency. WYDOT encourages mail so it can review the packet.
Quarterly filing and deadlines
Returns are due at the end of the month after each quarter, moving to the next business day on weekends and holidays, and one is due every quarter even with no miles. File in the Commercial Carriers of Wyoming System, which opens for each quarter with an email notice.
A late return draws the greater of a flat penalty or a percentage of the net tax, even on a zero return, and interest runs from the due date. Keep supporting records for the full retention period, including tax-paid fuel receipts.
License, decals, and renewal
The license runs by calendar year, with a grace period into the new year to renew license and decals. Carry a license copy in every qualified vehicle and put a decal on each side of the cab; decals cannot move between trucks.
A carrier without a Wyoming IFTA license can buy a fuel trip permit at the first port of entry instead.
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 Wyoming 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 Wyoming IRP. If you are still setting up, the full order of operations is in start a trucking company in Wyoming.