International Fuel Tax Agreement
What is IFTA?
You may hear the International Fuel Tax Agreement referred to as IFTA.
The International Fuel Tax Agreement (IFTA) is a base state fuel tax agreement. Any person based in a member jurisdiction and operating a qualified motor vehicle(s) in two or more member jurisdictions is required to license under this agreement or purchase fuel trip permits for travel in member jurisdictions.
For more information, please contact Motor Carrier Services at 803-896-3870 or MCSHQ@scdmv.net
What's my base jurisdiction?
South Carolina is your base jurisdiction, if all of the following are true:
- You have qualified motor vehicles based and registered in SC.
- You maintain the operational control and records for qualified motor vehicles in SC or can make those records available in SC.
- You have qualified motor vehicles which actually travel on SC highways.
- You operate in at least one other International Fuel Tax Agreement jurisdiction.
For further assistance, you may call the Motor Carrier Services office in Blythewood, Monday through Friday, 8:30 a.m. to 4:30 p.m. at 803-896-3870.
What's a qualified motor vehicle?
A qualified motor vehicle is one used, designed, or maintained for the transportation of persons or property, and at least one of the following is true:
- Has two axles and a gross vehicle weight (GVW) or registered gross vehicle weight (GVW) of more than 26,000 pounds or 11,797 kilograms
- Has three or more axles regardless of weight
- Used in combination when the weight of such combination is more than 26,000 pounds or 11,797 kilograms GVW or registered GVW
A recreational vehicle (RV) is not a qualified vehicle. These are vehicles like a motor home, pickup truck with a trailer, or buses when used exclusively for personal pleasure. An RV may not be used in connection with any business to still be considered an RV.
Farm vehicles, special mobile equipment, and buses are subject to IFTA licensing requirements if they meet the GVW or axle criteria and cross state lines.
IFTA Web Transactions
You may process IFTA web transactions online via the MCS Portal.
If you do not have online access to the MCS Portal, you may mail or email a completed Motor Carrier Web Entry Access Application (SCDMV Form MC-26) to the following:
South Carolina Department of Motor Vehicles
P.O. Box 1498
Blythewood, SC 29016-0027
The International Fuel Tax Agreement (IFTA) account identification number for companies and corporations is determined by using the prefix for South Carolina, which is SC, followed by the IFTA account number and a two digit suffix of "01" to identify the fleet. Companies using the same IFTA account number for more than one fleet will increase the suffix one number for each fleet.
Authorized Users for IFTA Accounts
A Power of Attorney Authorization Form (SCDMV Form MC-25 ) form must be on file for anyone other than the account holder to conduct business in an IFTA Account. This form must also be on file for anyone other than the account holder to call and ask questions about the account.
The SCDMV may require an International Fuel Tax Agreement licensee to post a bond when a licensee has failed to file timely reports, when tax has not been remitted, or when an audit indicates problems severe enough that, in the department’s discretion, a bond is required to protect the interest of all member jurisdictions.
Mileage/Fuel Reporting Tips
When filing an IFTA Tax return, be sure to report your accurate miles during the reporting period. A common mistake seen during audits of IFTA Tax Returns is unrealistic distance and/or fuel reports. Carriers cannot estimate distance or fuel for jurisdictions from the actual distance or fuel the fleet accumulated in the reporting period.
If a carrier is filing a tax return and receives a hard stop stating Unrealistic Distance and/or Fuel reporting, the carrier must bring their distance and fuel records into a motor carrier services field office for a clerk to review the records.