To redistribute the fuel taxes paid for carriers in more than one jurisdiction among 48 American States and 10 Canadian Provisions, the International Fuel Tax Agreement (IFTA) was adopted.
You should register for IFTA with New Jersey if your commercial vehicle is a qualified motor vehicle which is used, designed, or maintained to transport people or property and that:
Recreational vehicles are not considered
qualified vehicles.
New Jersey IFTA applications must be filled completely by typing or printing in ink. You can submit the completed application along with proof of the principal place of business to:
The New Jersey Motor Vehicle Commission,Contact New Jersey Motor Vehicle Commission for any issues regarding
IFTA license.
The state of New Jersey charges $10 for each set of IFTA decals. Decals will be issued annually. Two decals are required for each qualified motor vehicle operated by the IFTA licensee. One decal is to be placed on the exterior of the passenger's side of the power unit. The second decal is to be placed on the exterior portion of the driver's side of the power unit.
The IFTA license is valid for the calendar year from January 1st to December 31st. You need to renew the license annually. If the qualified motor vehicle is being operated without an IFTA license, the vehicle operator may be subject to the purchase of a trip permit and a fine.
| State / Province | Gasoline | Special Diesel | Gasohol | Propane | LNG | CNG | Ethanol | Methanol | E-85 | M-85 | A55 | Biodiesel | Electricity | Hydrogen | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NEW JERSEY (NJ) | U.S. Can. |
0.5070 0.1656 |
0.5770 0.1885 |
0.5070 0.1656 |
0.4545 0.1486 |
0.5070 0.1656 |
0.5070 0.1656 |
0.5070 0.1656 |
0.5070 0.1656 |
0.5070 0.1656 |
0.5770 0.1885 |
||||
All licensees must file IFTA quarterly returns with the New Jersey Motor Carriers Services, IFTA Section. This report is to calculate the tax due or refund due for each member jurisdiction. If there is a net tax due, the licensee has to submit a check to the State of New Jersey; if there is a refund due, the licensee will receive a refund check from the State of New Jersey.
The following information will be required to file the IFTA quarterly tax report.
ExpressIFTA is the online IFTA fuel tax preparation and reporting software. We also support IFTA late returns, so that you can prepare IFTA quarterly report as per miles and gallons record by selecting quarters for which you need to report IFTA.
You need to file IFTA reports by the last day of the month following the month with which a quarter ends. If the last day of the month is a Saturday, Sunday or Legal Holiday, you can file the report on the next business day.
| Reporting Quarter | Reporting Period | Due Date |
|---|---|---|
| 1st | January - March | April 30 |
| 2nd | April - June | July 31 |
| 3rd | July - September | October 31 |
| 4th | October - December | January 31 |
If you fail to file an IFTA report or fail to remit tax for a quarter or for all quarters, you will pay a penalty of $50 or 10% of the net tax due for all member jurisdictions, whichever is greater.
For periods on or after July 1, 2013, interest will be computed at an annual rate of 2% above the underpayment rate established under Section 6621(a)(2) of the International Revenue Code. Interest is computed at 1/12 this annual rate for a month or part of a month from the date of the tax due for each month, or fraction thereof until paid. If you haven't paid tax, your account will
be suspended.
A quarterly tax report must be filed with New Jersey even if the licensee does not operate or purchase taxable fuel in any IFTA member jurisdiction in a
particular quarter.
