Motor Carrier Road Tax Decals
As an International Fuels Tax Agreement (IFTA) member jurisdiction, PA recognizes IFTA decals issued by other states in lieu of a PA Motor Carrier Road Tax (MCRT) decal. All qualified motor vehicles are required to display IFTA or PA MCRT vehicle identification markers and carry associated license/cab cards.
A qualified motor vehicle is a vehicle designed, used or maintained for the transportation of persons or property that is:
- a power unit with two axles and a gross or registered gross weight greater than 26,000 pounds;
- a power unit with three or more axles regardless of weight; or
- Used in combination, when the gross weight or registered gross weight of the combination exceeds 26,000 pounds.
A recreation vehicle is not considered a qualified motor vehicle.
Below are examples of the 2014 PA IFTA decal and the PA MCRT decal:
All 2014 IFTA and PA MCRT decals will be the same color and formatting as the samples above. Another two-letter base-state designator will appear in place of “PA” on decals from other jurisdictions. Such decals will be honored in lieu of PA IFTA or PA MCRT decals. The IFTA license will be similar in appearance to the license/road tax registration card (cab card) shown below.
Sample PA IFTA License and Motor Carriers Road Tax Registration Card (cab card)
Decals must be displayed on both sides of the cab of the vehicle. Non-exempt vehicles must display IFTA or PA MCRT decals on both sides of the cab and must carry a road tax registration card, an IFTA license or a legible photocopy of either. Decals are valid for a calendar year. 2014 decals may be displayed as of Dec. 1, 2013. Carriers may operate until Feb. 28, 2014, on 2013 credentials. 2014 decals must be displayed as of March 1, 2014, on all non-exempt qualified motor vehicles.
PA-based carriers must decide what decal(s) must be purchased and displayed. The cost is $12 per vehicle per calendar year. The decals must be displayed on both sides of each qualified vehicle operated in Pennsylvania:
- A carrier operating inside and outside PA that selects PA as its base jurisdiction must purchase and display PA IFTA decals.
- A carrier operating exclusively in PA must purchase and display PA MCRT decals.
- A carrier registered with another IFTA jurisdiction is allowed to operate in PA under the IFTA agreement. However, in addition to other requirements mandated by the other jurisdiction or federal government, such a carrier must display its base jurisdiction IFTA decal and carry an IFTA license similar to the PA Motor Carriers Road Tax Registration Card (Cab Card).
Temporary and Trip Permits:
In lieu of displaying decals, any carrier may operate on a valid trip permit issued by PA, or on a temporary permit issued by any IFTA jurisdiction.
- A 30-day temporary permit issued by the PA Department of Revenue or any other IFTA jurisdiction will be honored in lieu of displaying decals.
- A five-day trip permit issued only by a wire service company on behalf of PA will also be honored in lieu of displaying decals.
ENFORCEMENT
Failure to keep proper records, making false statements and operating a qualified motor vehicle without required decals are among the citable summary offenses for violations of Chapters 21 and 96 of the Motor Vehicle Code. A person convicted of such a summary offense could face fines up to $500 per first offense.
If you have questions about the motor carriers road tax or IFTA call 1-800-482-4382.
OTHER INFORMATION
REV-1026 - Information concerning motor carriers road tax and IFTA.
REV-1026A - Information concerning motor carriers road tax for carriers operating only in Pennsylvania.