IFTA & Special Fuel User

The International Fuel Tax Agreement (IFTA) is a tax collection agreement by and among the 48 contiguous US states and 10 Canadian provinces, which allows for the uniform administration of motor fuels use taxation laws with respect to qualified motor vehicles operated in more than one member jurisdiction.

A qualified motor vehicle is a motor vehicle used, designed or maintained for transportation of people or property and:  

• Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,793 kilograms; or
• Having three or more axles regardless of weight; or
• Is used in combination when the weight of such combination exceeds 26,000 pounds or 11,793 kilograms gross vehicle or registered gross vehicle weight.
• Qualified motor vehicle does not include recreational vehicles.

Base jurisdiction is the member jurisdiction where the qualified motor vehicles are based for registration purposes and where the operational control and operational records of the licensee’s qualified motor vehicle are maintained or can be made available.

If you operate qualified motor vehicles Intrastate only, a Special Fuel User permit and decals are required.

IFTA and Special Fuel User license renewals are due by December 31st of each year.

If your IFTA license is revoked for noncompliance, you will be subject to a $100 reinstatement fee, and you must satisfy the requirements that lead to the revocation before the license will be reinstated.

Please note that IFTA/SFU decals are only available at our Salt Lake and Washington County tax offices. See our contact page for locations.

The following forms and information are used for IFTA and Special Fuel Users (SFU). For information about motor carriers, including International Registration Plan (IRP), see Motor Carriers on the Utah DMV website.

For technical assistance using Taxpayer Access Point (TAP), contact tapsupport@utah.gov or call 801-297-3996.

For assistance in filing your return, or for IFTA questions, contact Miscellaneous Taxes at 801-297-7710 or email misctaxes@utah.gov.

For more information about the International Fuel Tax Agreement go to iftach.org. Please check this site for important notices prior to filing your IFTA return.

• TC-69 – Utah State Business and Tax Registration
• TC-69FUEL – Fuel Tax Types
• TC-922 – IFTA Tax Return
  • Form 922 and accompanying schedules must be filed electronically beginning April 1, 2021 for the first quarter return. 
• TC-937 – Utah IFTA Renewal Application and Decal Request
• TC-938 – Instructions for Utah Special Fuel User (SFU) Renewal Application and Decal Request
• TC-942 – Refund of Tax Reported on Exempt Fuel for Utah Based Carriers
• TC-942A – Schedule A – Refund: Utah Based Carrier Exempt Fuel Detail
• TC-944 – Refund of Tax Reported On Exempt Fuel For Non-Utah Based Carriers
• TC-944A – Schedule A – Refund: Non-Utah Based Carrier Exempt Fuel Detail
• Sales Tax Rates