Idaho State Tax Commission

Idaho State Tax Commission

IFTA Licensees

For more information on trucking in Idaho, see trucking.idaho.gov and IFTA, Inc.

You can save time and postage by e-filing your IFTA returns and payments. You can also apply for your IFTA license, complete your annual license renewal, and reorder decals — all online.

Licensing

Apply for an IFTA license: For fastest service, complete your application and pay your licensing fees online. Or you can complete and submit the Form IMC-2.

Renew your IFTA license: For fastest service, complete your renewal and pay your processing fees online. Or you can contact us and we'll fax you the form.

Request more decals: For fastest service, complete your reorder and pay your processing fees online. Or you can contact us and we'll fax you the form.

When you register any Idaho-based IFTA-qualified motor vehicle at the Idaho Transportation Department (ITD), you, as the owner or lessee of the vehicle, must have a current IFTA license and decals. If you don't already have these, you must apply for them or operate your IFTA-qualified motor vehicle under a temporary fuels tax 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 to keep in the cab of each vehicle. Keep the original in a safe place so copies can be made if vehicles are added to your fleet. Place decals on each side of the lower rear exterior of each vehicle's cab. You can order extra decals to have on hand in case one is destroyed or you add a vehicle to your IFTA fleet. Otherwise, you might have to buy a 30-day IFTA Temporary Decal.

Original application

The processing fee for an Idaho IFTA license is $10. IFTA decals are 60 cents a set; two decals are required for each vehicle. The application is available online, at any Idaho Port of Entry, at 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. Each year, starting on November 15, 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.

IFTA credential grace period

If you are an IFTA licensee and want to renew your license and get current-year decals, you can submit your renewal as early as November 15. Renewals can’t be issued to accounts with outstanding returns or tax balances. If you're unable to renew your license by December 31, you have a two-month grace period (January and February) to do so. The grace period applies to you if:

  • You haven't renewed your credentials, or
  • You've renewed your credentials but haven't given your current-year license and decals to your drivers.

To operate in IFTA jurisdictions during this grace period, you must have a valid IFTA license from a current or prior year and display decals from your base jurisdiction. However, if you don't have either a valid current-year or prior-year license during this two-month grace period, you can operate under a valid single-trip permit from the IFTA jurisdiction where you're traveling. If you don’t renew by the end of February, you’ll have to apply for a new IFTA license and repay the $10 processing fee.

Temporary decal

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. This temporary decal is available at any Idaho Port of Entry, ITD Commercial Vehicle Services, or at Idaho State Tax Commission offices.

Bond

A new IFTA licensee isn't normally required to post a bond. However, we may require a bond if you don't file your returns on time, don't pay the fuel taxes on time, or an audit discloses that 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

Kentucky, New Mexico, New York, and Oregon have a highway use fee in addition to the fuel taxes. If you travel in one of these four jurisdictions, you must file that jurisdiction's highway use fee report in addition to filing your Idaho IFTA return. You'll have to report the miles traveled by your vehicles in these jurisdictions on both the IFTA return and the jurisdiction's highway use fee report.

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Last updated Jan. 10, 2012