Fuel Taxes
Administered and regulated by your base state under the rules and regulations as set forth by the International Fuel Tax Agreement (IFTA). All qualified motor vehicles must display a current IFTA decal and file quarterly tax returns. In general, a qualified motor vehicle means a motor vehicle used, designed or maintained for transportation of persons or property and:
1) Having two axles and a gross vehicle weight or registered weight exceeding 26,000 pounds
2) Having three or more axles regardless of weight
3) Is used in combination, when the weight of the combination exceeds 26,000 pounds

A fuel tax liability is created when the amount of fuel consumed is larger than the amount of fuel purchased in a particular state during any one-tax quarter. If the state charges a fuel surcharge over and above the specific fuel tax levied, it will generally be charged on the total amount of fuel consumed within that state during that same quarter regardless of the amount of fuel purchased within that same state. Anytime there is more fuel purchased than consumed in a particular state during a tax quarter a fuel tax credit is created and is used to offset any fuel tax liability during that same quarter.

Permits Plus Inc. can help you through this complex tangle of tax compliance with our simple, easy and affordable fuel and road tax service. Here's how it works: We will supply you with an approved trip report that when properly completed will keep you in compliance with the IFTA requirements (This same report will also keep you in compliance with IRP record keeping requirements) You keep your trip records (including fuel Purchases) per trip on the trip reports. At the end of each quarter you will either forward a tally sheet with all mileage and fuel totals for each state in which you had operations or the trip sheets and copies of your fuel receipts along with your tax returns. This documentation must be in our office by the 15th of the month following the end of the quarter in order to ensure a timely filing of your returns. We send out reminders 10-15 days before the end of each quarter advising you of the upcoming tax-filing period. Please be advised that if you send us your trip sheets instead of just mileage and fuel totals there will be an extra fee incurred to cover the time it takes to tally your totals. Whichever method you choose, getting your paperwork to us on time saves you big money. State fines and penalties often exceed the actual amount of the tax liability so it is critical to make timely filings. Call our office at 1-877-722-8059 or click here for other contact methods and let us help you.


Federal Highway Use Tax (Form 2290)
Fuel Taxes
Highway Use (Mileage) Taxes
Delinquent or Suspended IFTA or Highway Use Tax Accounts

Highway Use (Mileage) Taxes
There are four states which currently administer a per mile tax on all commercial vehicles. Kentucky, New Mexico, New York and Oregon require some sort of a permit or registration device and a quarterly or, in some cases, monthly filings and payment of any taxes due. Anyone operating a commercial motor vehicle in these states must comply as follows:
Kentucky: All commercial motor vehicles with a gross weight in excess of 59,999 pounds must have a KYU number and must file quarterly reports. Temporary KYU permits may be purchased as long as you do not have a KYU number that was suspended. Temporary KYU permits are available on our temporary permit page.
New Mexico: All commercial vehicles with a gross weight in excess of 26,000 pounds must have a NM ID Card and file quarterly mileage reports. A permit may be purchased at the port of entry in lieu of an NM ID card.
New York: All commercial vehicles with a gross weight in excess of 18000 pounds must have a New York HUT (Highway Use Tax) sticker on the front of each vehicle and a vehicle specific cab card in the drivers. possession. Quarterly tax returns must be filed. Dependant upon the tax liability, an annual or monthly filing may be required instead of the quarterly filing. Temporary HUT permits may be purchased and are available on our temporary permit page.
Oregon: All commercial vehicles with a gross weight in excess of 26,000 pounds must have an .Oregon Weight Receipt and Tax Identifier. and file monthly returns or secure a temporary receipt from a port of entry.

Permits Plus Inc. can help you through this complex tangle of tax compliance with our simple, easy and affordable fuel and road tax service. Here's how it works: We will supply you with an approved trip report that when properly completed will keep you in compliance with the IFTA requirements (This same report will also keep you in compliance with IRP record keeping requirements) You keep your trip records (including fuel Purchases) per trip on the trip reports. At the end of each quarter you will either forward a tally sheet with all mileage and fuel totals for each state in which you had operations or the trip sheets and copies of your fuel receipts along with your tax returns. This documentation must be in our office by the 15th of the month following the end of the quarter in order to ensure a timely filing of your returns. We send out reminders 10-15 days before the end of each quarter advising you of the upcoming tax-filing period. Please be advised that if you send us your trip sheets instead of just mileage and fuel totals there will be an extra fee incurred to cover the time it takes to tally your totals. Whichever method you choose, getting your paperwork to us on time saves you big money. State fines and penalties often exceed the actual amount of the tax liability so it is critical to make timely filings. Call our office at 1-877-722-8059 or click here for other contact methods and let us help you.


Federal Highway Use Tax (Form 2290)
Fuel Taxes
Highway Use (Mileage) Taxes
Delinquent or Suspended IFTA or Highway Use Tax Accounts

If your IFTA or Highway Use Tax accounts are currently delinquent or suspended Permits Plus can resolve those issues as well. Some states levy heavy fines for operating in their jurisdiction while under suspension, you should not wait until you are stopped and fined to have a suspended account cleared up. Another potential problem could be your base state will not renew your IFTA decals if you are delinquent on fuel tax filings. Expired IFTA decals are just that. Expired!!! Don't wait; our fuel tax experts will bring your filings back up to date ASAP. For help with any of your fuel and mileage tax needs please contact us @ 1-877-722-8059 or click here for other contact options.

Federal Highway Use Tax (Form 2290)
Fuel Taxes
Highway Use (Mileage) Taxes
Delinquent or Suspended IFTA or Highway Use Tax Accounts

Federal Highway Use Tax (Form 2290)
The Federal Heavy Highway Vehicle Use Tax or 2290 applies to all commercial motor vehicles with a gross weight of 55,000 pounds and up. The tax year runs from July 1 through June 30 of the following year. Tax is enforced and collected by the Internal Revenue Service. A receipted document (schedule 1 of Form 2290 stamped by the Internal Revenue Service upon receipt of payment and completed form) must be supplied to DMV or the IRB when securing tags if vehicle is being registered at 55,000 pounds or greater. Annual fees are prorated for vehicles registered after the beginning of tax year.
Exemptions and Suspension of Tax All vehicles that will be operated on public highways 5000 miles or less (7500 miles for agricultural vehicles) during the tax period are exempted from paying the tax but they must still file a current Form 2290 and must present the receipted document to DMV to renew their tags.

Anyone purchasing a vehicle during a current tax year on which the tax has already been paid for the same period does not incur a tax liability until the following July 1 if the vehicle is to be registered at an equal or lesser gross weight. In order to meet this exemption, the new owner must get a copy of the receipted document showing the VIN # from the former owner.

Permits Plus Inc offers two types of service for securing your Form 2290
Our Standard Service will have your receipted document back to you within 5 business days. Contact us anytime during our business hours of 8:30 am to 4:30pm EST.

Our Express 2290 Service will have a receipted document back to you by 5pm the same day! In order to take advantage of our Express 2290 Service your order must be received by our office by 1pm EST. All orders for express service received after 1pm will be processed the next business day. No exceptions!!


Federal Highway Use Tax (Form 2290)
Fuel Taxes
Highway Use (Mileage) Taxes
Delinquent or Suspended IFTA or Highway Use Tax Accounts