Motor Carriers Road Tax/IFTA
IFTA/MCRT Requirements Temporarily Waived
Certain requirements concerning the International Fuel Tax Agreement (IFTA) and Motor Carrier Road Tax (MCRT) are temporarily waived for all commercial carriers and vehicles traveling into or within Pennsylvania. This waiver applies to decals, temporary permits and trip permits. This action is being taken to ensure commercial carriers and vehicles that are transporting essential services or emergency relief supplies to areas in Pennsylvania affected by the COVID-19 outbreak are able to do so.
This temporary waiver comes after Pennsylvania Governor Tom Wolf issued a Proclamation of Disaster Emergency. It is necessary to waive any statutory provisions that may slow, limit or otherwise hinder the timely and efficient transportation by commercial vehicles during the COVID-19 emergency.
The temporary waiver remains in effect from March 19, 2020 until it is determined by Gov. Wolf that the emergency no longer exists, or for 30 days, whichever occurs later.
Pennsylvania joined the International Fuel Tax Agreement (IFTA), effective Jan. 1, 1996. This agreement provides for base state reporting of fuel taxes for operators of qualified motor vehicles, most commonly truckers, used in interstate operations.
The motor carriers road tax/IFTA is imposed on fuel consumed by qualified motor vehicles operated within Pennsylvania. Qualified motor vehicles operated in Pennsylvania intrastate activities only are subject to fuel taxation under the motor carriers road tax. Credit is granted for tax paid on fuel purchases.
The tax rate is equivalent to the rate per gallon currently in effect on liquid fuels, fuels or alternative fuels.
Annual decal fees indicating vehicle registration in Pennsylvania are also included in these taxes. The cost is $12 per vehicle per calendar year. The decals must be displayed on both sides of each qualified vehicle operated in Pennsylvania.