IFTA Licensing and Renewals
If you've been licensed in another IFTA jurisdiction, and your license is in a revoked or suspended status, you will not be issued an SC IFTA license until the matter has been cleared with the previous base state.
If you're a carrier in bankruptcy status, contact MCS to see if bankruptcy laws protect your IFTA license.
Incomplete applications will cause a delay in receiving your IFTA license and decals. Once MCS receives and processes your completed application, it will issue the IFTA license and decals.
Having an IFTA License and Decal
IFTA License will be issued to each IFTA licensee. An IFTA license is valid for the calendar year January 1st through December 31st.
You must keep a copy of your IFTA license in the cab of the qualified vehicle. Your original IFTA license should be kept in a safe place.
Follow these steps for placing your IFTA decal on your cab:
- Place one decal on the exterior portion of the driver's side of the power unit
- Place the second decal on the exterior portion of the passenger's side of the power unit
If you have an IFTA decal under a long-term lease, you must turn in the decal once the lease ends.
If you are licensed as a dealer, manufacturer, drive-away, or transporter, you should temporarily display the IFTA decals in a visible manner on both sides of the cab and a copy of your IFTA license must be in the vehicle while in an IFTA jurisdiction.
If you are caught without an IFTA license and decal, you may be subject to buying a trip permit and/or a citation from law enforcement.
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.
Requesting More Decals
You may request extra decals for fleet additions. If you have access to the SCDMV's Motor Carrier Services (MCS) portal, you can request more online.
You must renew your IFTA license every year.
The renewal must be completed, signed, and returned so you can receive the new license. You may renew your IFTA account online if you are signed up as a web user to access the Motor Carrier Services online registration system. You must submit the MC-7 form (Agreement to Prepare/Maintain Records) and Vehicle Listing (VIN#, Year, Make, Model and Plate Numbers) OR the cab card for each vehicle being renewed.
Mail-in renewals must be received in Blythewood by 12/1 to ensure that you receive the IFTA license and decal by 12/31. The new year decal may be displayed on your trucks effective 12/1; however, you must maintain a copy of your current IFTA license in the truck until the end of the current year.
Faxed applications are not acceptable.
When renewing your IFTA license, complete both sides of the IFTA-1 Application for International Fuel Tax Agreement (IFTA) Credentials (SCDMV form IFTA-1), to ensure the application will not be delayed due to incomplete information. The following items should be considered when renewing:
- IFTA Tax returns/payments must be current through the 3rd quarter
- Application must be signed
- Number of vehicles must be indicated in the box beside renewal
- An equipment listing must be submitted with the year, make, model, VIN and name of the carrier/owner of the vehicle, and IRP account number if applicable
- SCDMV will only issue the number of decal sets corresponding to the number of vehicles on the equipment listing
- Indicate Motor Carrier (MC) number if you have interstate operating authority and provide the Unites States Department of Transportation (USDOT) number
- If you lease to a carrier and transport under their MC number, you must register as a carrier and indicate the USDOT number of the Motor Carrier that you are leasing your truck to
- If you do not wish to renew, write cancel and the effective date of the cancellation on the renewal, and mail to SCDMV for the IFTA account to be closed. IFTA accounts can only be closed at the end of a quarter
- No fee is charged for the IFTA decal
An International Fuel Tax Agreement (IFTA) license may be canceled if a licensee satisfies all requirements and tax liabilities to all member jurisdictions and provides a completed IFTA -3 indicating cancellation.
When your license is canceled, you must destroy it and any used decals. If you have an unused decal, you must return them to Motor Carrier Services.
Any jurisdiction may conduct a final audit when you cancel your IFTA license. You must keep records for four years from the due date of the final quarterly tax report or the date the return was filed, whichever is later.
License Suspension and Revocation
An International Fuel Tax Agreement (IFTA) license may be suspended or revoked for any of the following reasons:
- Failure to file an IFTA quarterly tax return
- Failure to remit all taxes due
- Failure to pay or protest an audit assessment within the established time period
All member jurisdictions will be notified when your license has been suspended or revoked. You may not drive any vehicle with a suspended or revoked license.
To reinstate a suspended license, a licensee may file and pay the late IFTA quarterly tax return online, visit a MCS branch office, or mail in a completed tax return with acceptable form of payment.
To reinstate a revoked license, a licensee may file and pay the late IFTA quarterly tax return(s) by visiting a MCS branch office or mail-in a completed tax return(s) with acceptable form of payment.
In the case of a short-term motor vehicle rental by a lessee regularly engaged in the business of leasing or renting motor vehicles without drivers for compensation to licensees or other lessees of 29 days or less, the lessee will report and pay the fuel use tax unless the following two conditions are met:
- The lessee has a written rental contract which designates the lessor as the party responsible for reporting and paying the fuel use tax
- The lessee has a copy of the lessor's International Fuel Tax Agreement license that is valid for the term of the rental
A lessee regularly engaged in the business of leasing or renting motor vehicles without drivers for compensation to licensees or other lessees may be deemed to be the licensee, and such lessee may be issued a license if an application has been properly filed and approved by the base jurisdiction.