Fuel/Use Tax

States assess fuel and use taxes based on weight, miles traveled and amount of fuel purchased. Returns are to be filed annually, quarterly or monthly based on the type of return.

• HVUT is the Heavy Vehicle Use Tax that is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds.
• IFTA is the International Fuel Tax Agreement and is a tax collection agreement by and among the 48 contiguous States and the 10 Canadian Provinces bordering the US, in which motor fuels use taxation laws are uniform with respect to qualified motor vehicles operated in more than one member jurisdiction.

Kentucky, New Mexico, New York and Oregon have additional distance tax requirements.