Intrastate Fuel Tax License & Decals

State fuel decals are required by Indiana, Kentucky, Maine, North Carolina, Pennsylvania and Utah for Intrastate carriers weighing over 26,000 lbs or having more than 3 axles. These Intra permits allow carriers to report fuel consumption and in a few cases pay the tax amount due. Some states require annual mileage to be reported upon renewal, while others require reports to be filed on a quarterly basis. With each permit an annual renewal must be completed online or by returning the applicable paperwork to the state specific department. Failure to file or renew on time may result in late fees or penalties. Requirements vary by state.

Setting up and maintaining your fuel tax account can be a burden when you are not familiar with the process and requirements. At TSNAmerica we deal with the state departments on your behalf from establishing your fuel account, to filing quarterly returns and renewing your intrastate fuel license and decals. We take the paperwork out of your way so you can stay focused on the road.

An Indiana Motor Carrier Fuel Tax license & decal is required for intrastate carriers with commercial vehicles that travel only in Indiana and is used, designed, or maintained for the transportation of persons or property having:

• two axles with a gross vehicle weight or registered weight in excess of 26,000 pounds;
• three axles or more on the power unit, regardless of weight; or
• a combination of power unit and trailing unit with a combined gross vehicle weight or combined registered weight in excess of 26,000 pounds;
• road tractor that has two axles with a gross vehicle weight, or registered weight, less than 26,000 pounds that travels only in Indiana or in multiple jurisdictions; or
• tractor truck that has two axles with a gross vehicle weight, or registered weight, less than 26,000 pounds that travels only in Indiana or in multiple jurisdictions.

To open an Indiana Fuel Tax account you must first complete and submit an application to the IN Department of Revenue by mail. Once the account is established it is to be renewed annually online or by submitting the appropriate applications. The Indiana MCFT renewal deadline is January 1st. Let TSNAmerica handle your IN Intrastate fuel renewal.

All license holders must file an Indiana MCFT Quarterly Return where the tax amount due is calculated based on miles traveled and gallons of fuel consumed during the reporting period. The Motor Carrier Fuel Tax Quarterly Report may be paper filed with the jurisdiction or filed using the IN e-file system. If you did not accrue mileage during the quarter you must still file a zero return. The Indiana Filing Deadlines are as follows:

Reporting Periods	Filing Deadlines
January - March	April 30
April - June	July 31
July - September	October 31
October - December	January 31

If an MCFT Quarterly Report is not submitted on time, or full payment is not made, Indiana will assess penalties in the amount of $50.00 or 10% of the net tax due and will accrue interest at the rate of 1% per month. If the IN Fuel Tax license holder refuses to file the return, the penalty will be based on information available using previous returns and a $300.00 civil penalty will be issued for each return not filed.

A Kentucky Intra Tax license is used for KY intrastate carriers to report fuel for every vehicle that is operated upon public highways and has:

• two axles with a gross vehicle weight or registered weight in excess of 26,000 pounds;
• three axles or more on the power unit, regardless of weight; or

To establish a KIT account you must first fill out and submit the required applications to the Kentucky Transportation Cabinet for processing. This Kentucky permit must be renewed on an annual basis and can be done by filling out and returning the necessary paperwork to the department. The KIT renewal deadline is December 31st. Let TSNAmerica take care of your Kentucky Intrastate Tax renewal.

Once the account is active Quarterly KIT Reports are required to be filed online or by mail using a paper return. Failure to file these returns will result in a $250 failure to file fee and interest on the tax amount due. The KIT filing deadlines are as follows:

Reporting Periods	Filing Deadlines
January - March	April 30
April - June	July 31
July - September	October 31
October - December	January 31

Maine based intrastate carriers and out of state carriers not registered with IFTA are required to register and license all qualified vehicles for fuel tax reporting. For SFU decal purposes a qualified motor vehicle is:

• a vehicle that has a gross weight, registered gross weight, or combined gross weight in excess of 26,000 pounds; or
• a vehicle that has three or more axles on the power unit regardless of gross weight; or
• a bus designed to carry 20 or more passengers

To open a SFU account you must fill out and submit the required paperwork and decal fees due to the Bureau of Motor Vehicles by mail. Maine Special Fuel User Renewals are then due each year by June 30th and will also be completed by mail. Let TSNAmerica handle your Maine SFU renewal.

While Quarterly Reporting is not a requirement for Maine based intrastate carriers who certify that all fuel is bought tax-paid in Maine, you are still required to keep track of all annual mileage totals and report them on your renewal application each year.

A North Carolina IN License and Decal is required for NC based motor carriers operating a motor vehicle only in North Carolina and:

• having 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds;
• having 3 or more axles regardless of weight; or
• used in combination when the weight of such combination exceeds 26,000 pounds gross vehicle weight

You must first apply for a North Carolina intrastate account by completing and submitting the appropriate applications to the Department of Revenue. NC IN Renewals are to be completed each year by December 31st and can be done online or by submitting the paperwork by mail. Let TSNAmerica handle your NC Intrastate fuel decal renewal.

copy of the issued IN license must be kept in each qualified motor vehicle and decals must be displayed on the vehicles at all times. While quarterly filing is not required for this license, vehicle specific information, such as the make, model & VIN Number, may be requested by the department at any time.

The Pennsylvania MCRT license is a requirement for PA based intrastate motor carriers operating:

• a power unit with two axles and a gross or registered gross weight greater than 26,000 pounds;
• a power unit with three or more axles regardless of weight; or
• Used in combination, when the gross weight or registered gross weight of the combination exceeds 26,000 pounds.

If you are required to register for the Motor Carrier Road Tax you must complete and submit the appropriate applications and decal fees to the Pennsylvania Department of Revenue. The PA Road Tax renewal is December 31st each year and you must report annual mileage totals at that time. Let TSNAmerica handle your Indiana MCRT renewal.

MCRT license carriers are not required to file Quarterly Tax returns, you are required to maintain an equipment list of all qualifying motor vehicles and records that pertain to miles traveled and fuel purchased.

Utah based intrastate carriers are required to obtain a SFU permit for each qualified motor vehicle that has:

• Two axles and a gross vehicle weight exceeding 26,000 pounds
• Two axles and a registered weight exceeding 26,000 pounds
• Three or more axles regardless of weight (power unit only)
• A combined vehicle weight exceeding 26,000 pounds (power unit and trailer)

Carriers may apply for a SFU license and decal by submitting the necessary paperwork to the Utah State Tax Commission. SFU Renewal applications are mailed to you on an annual basis and must be returned to the state within 10 days for timely processing. There is a two month grace period to display the new years decals. Let TSNAmerica handle your Utah Special Fuel User renewal today.

If fuel is purchased with the proper Utah tax paid you are not required to file a Quarterly Tax Return or submit annual mileage totals. However, if for any reason proper tax is not paid on fuel at the time of purchase then Quarterly Tax Reports must be completed and submitted by mail using a paper return. The filing deadlines are as follows:

Reporting Periods	Filing Deadlines
January - March	April 30
April - June	July 31
July - September	October 31
October - December	January 31