Idaho State Tax Commission

Idaho State Tax Commission

IFTA Licensees

tax.idaho.gov/ifta

Licensing

Apply for a new Idaho IFTA license

Complete Form IMC-2, Idaho Motor Carrier Application – IFTA.

  • Fax or email it to the IFTA Help Desk. Call the IFTA Help Desk to make a payment; or
  • Mail in the form and payment.
  • Go online to apply and pay your fees: tax.idaho.gov/gotoTAP
Renew your Idaho IFTA license

Complete Form 3105, Idaho IFTA Renewal Application.

  • Fax or email it to the IFTA Help Desk. Call the IFTA Help Desk to make a payment; or
  • Mail in the form and payment.
  • Go online to complete your renewal and pay your fees: tax.idaho.gov/gotoTAP

We'll mail you a form in the fall when the renewal period opens.

Request more decals

Complete Form 3104, Idaho IFTA Request for Additional Decals.

  • Fax or email it to the IFTA Help Desk. Call the IFTA Help Desk to make a payment; or
  • Mail in the form and payment.
  • Go online to order more decals and pay your fees: tax.idaho.gov/gotoTAP

Call the IFTA Help Desk to request a Form 3104.

If you don't already have a license and decals, you must apply for them or operate your IFTA-qualified motor vehicle(s) under a temporary fuels tax trip permit. The IFTA license authorizes the operator of a qualified motor vehicle to travel in more than one jurisdiction.

After we process your application, we'll mail your IFTA license and decals to you. Make a photocopy of the IFTA license (cab card) and keep it in the cab of each vehicle. Keep the original in a safe place so you can make copies if you add vehicles to your fleet. Place decals on each side of the lower rear exterior of each vehicle's cab. You can order extra decals to use if one is destroyed or you add a vehicle to your IFTA fleet. If you need to add a vehicle to your IFTA fleet immediately and can't wait for new decals, you can buy a 30-day IFTA Temporary Decal. Contact the IFTA Help Desk.

New application

The processing fee for an Idaho IFTA license is $10. IFTA decals are 60 cents for a set of two. Two decals are required for each vehicle. The application is available online, at any Idaho Port of Entry, at the Idaho Transportation Department (ITD) Commercial Vehicle Services, or at Idaho State Tax Commission offices. Your IFTA license and decals are valid from January through December of each year.

Renewal

You must renew your IFTA license and buy new decals annually. Current license holders can submit their renewal online or use the renewal form mailed to them.

IFTA licenses expire on December 31. You can order more decals at any time during the year. The processing fee for renewing or ordering additional decals is $5 plus 60 cents per decal set. If you haven't filed all your IFTA returns or paid all your tax due (including any penalty or interest), you won't be able to renew.

IFTA grace period (R655)

After you've renewed your IFTA license, you have two months to distribute copies of your IFTA licenses and decals to your IFTA fleet vehicles. You must display your old decals and licenses during this grace period.

Early display of IFTA credentials (R630)

You don't have to wait until after December 31 each year to put your renewal decals on your IFTA fleet vehicles. If you renew your IFTA license and receive your license and decal sets for the next year, you can put them on your IFTA fleet vehicles as early as November.

Temporary permit

A 30-day IFTA temporary decal is available if you have a current Idaho IFTA license but don't have enough decals to place a vehicle in service immediately. The temporary decal is valid for 30 days and is vehicle-specific. Each temporary decal costs $10. Temporary decals are available at the Tax Commission offices in Boise, Monday - Friday, from 8 a.m. to 4 p.m.

Bond

You're not normally required to post a bond if you're a new IFTA licensee. However, we may require a bond if you don't file your returns on time, don't pay the fuel taxes on time, or the results of an audit show you didn't follow other IFTA requirements.

Account identification

If your company is a corporation, S corporation, LLC, or partnership, its IFTA license number is the federal Employer Identification Number (EIN) issued to it by the Internal Revenue Service. If you're a sole proprietor, your IFTA number will be your EIN (if you're required to have one), or your Social Security number. All Idaho IFTA license numbers begin with "ID" (Example: ID 987654321).

Highway use fee

If you travel in Kentucky, New Mexico, New York, and Oregon you must file that jurisdiction's highway use fee report in addition to filing your Idaho IFTA return. You'll have to report the distance traveled by your vehicles in these jurisdictions on both the IFTA return and the jurisdiction's highway use fee report. The fee may be in addition to the IFTA fuel use tax.

Surcharge

Indiana, Kentucky, and Virginia are jurisdictions with a surcharge. When you travel in those states, you'll pay an additional tax when you complete your IFTA return. You'll report any distance for these states twice and compute the additional fuel use tax. There's no credit for tax-paid fuel purchases when computing the surcharge tax.

Return to top of page

August 28, 2017