Georgia Vehicles: International Fuel Tax Agreement Guide

The International Fuel Tax Agreement (IFTA) is an agreement adhered to by all of the states in the United States except Alaska and Hawaii and most of the provinces of Canada. The agreement allows vehicles that are engaged in interstate commerce to use only one fuel use license that is registered in the state or province that the vehicle is based in. The government that has jurisdiction over the vehicle's base is the sole administrator of the IFTA and is responsible for enforcing and executing all of its provisions.


 

Which Georgia Vehicles Need an IFTA license?

In order for a vehicle to need an IFTA license from the Georgia Department of Revenue it must be based in Georgia, not ITFA registered in another jurisdiction, and must meet the following conditions:

·         It has tow axles and a total vehicle weight exceeding 26,000 pounds (11,797 kilograms).

·         It has at least three axles.

·         It is used in combination with other transportation devices that cause the total combination to exceed 26,000 pounds (17,797 kilograms).

There are exceptions to these requirements. School buses; federal, state, and local government vehicles; transit buses; vehicles used exclusively for individual pleasure such as recreation vehicles; and vehicles that operate solely within Georgia.


 

Georgia Motor Fuel Use Tax Licenses and Permits

The Georgia Revenue Department only issues one Motor Fuel Use Tax License and one Motor Fuel Use Tax Permit. The Motor Fuel Use Tax License is an IFTA license that is good until the end of the year and must be renewed annually.

The Motor Fuel Use Tax Permit is only good for ten-days and should only be used by vehicles that are operating inside of Georgia temporarily. Annual licenses expire at the end of the year and must be renewed within 60 days of the New Year. Licensees must also submit IFTA fuel use tax reports to the Revenue Department every quarter.

The temporary permit is intended for unregistered vehicles from other jurisdictions that are entering Georgia. The vehicle is not required to obtain a permit so long as it is IFTA registered in any other jurisdiction. The permit allows the vehicle to move throughout the state for ten consecutive days from the date of its issuance. The Commissioner may authorize motor vehicles to operate without either a license or a permit in the case of a state emergency.


 

How to Get an International Fuel Use Tax Agreement License or Permit

In order to obtain an IFTA license the licensee must submit an application and appropriate fees to the Taxpayer Services Division Unit. The cost is three dollars per vehicle plus the processing fee. Anyone who goes through a third party must grant that party with a power of attorney.

Permits can be obtained through professional permitting services. The cost is sixteen dollars plus the processing fee that is charged by the permitting service.

Forms for both licenses and permits can be found at https://etax.dor.ga.gov/motorfuel/motor_fuel_tax_unit_forms.aspx.


 

Contact the Georgia Department of Revenue

All queries regarding IFTA licenses and permits should be directed to a regional office. A list of regional offices and their contact information can be found at:

 https://etax.dor.ga.gov/doroff.aspx.