According to the regulations of each member jurisdiction, if a carrier qualifies as an IFTA licensee and does not wish to participate in the IFTA program, must obtain a trip permit from each IFTA member jurisdiction in which the vehicle travels.
A motor vehicle is considered as a qualified vehicle under the following standards:
Recreational vehicles are not considered as a qualified Motor Vehicle unless used for business purposes.
Get your IFTA Quarterly Fuel Tax Report done with ExpressIFTA fast, most secure, and error-free IFTA report with no manual tax calculations.
Application forms are available at http://www.tax.ri.gov/taxforms/sales_excise/ifta.php.
You will need one decal set per qualified vehicle which costs $5.
Truckers will receive an IFTA license and a set of decals credentials valid for a year. Each qualified motor vehicle requires a licensed photocopy to be kept safe in the vehicle.
You need to submit a "zero report" to file the quarterly fuel tax return if no fuel used throughout the tax year.
A penalty of $50 or 10% of tax due, whichever is greater, and 0.4167% of interest per month will be charged for failing to file a tax return, filing a late tax return, and underpaying taxes due on all delinquent tax dues at each jurisdiction.
All IFTA licensees must file an IFTA Quarterly Fuel Tax report (IFTA-100) and Schedule(s) (IFTA-101) with the Department. Each fuel type requires separate schedules. The Tax Report and Schedule(s) will be sent to all IFTA licensees at least 30 days prior to the due date.
Quarterly tax reports and schedules (IFTA-100 and IFTA-101) can be obtained from the Department's Bureau of Motor Fuel Taxes or at http://www.tax.ri.gov/taxforms/sales_excise/ifta.php.
Find the due dates below to file the quarterly tax return. If the tax filing deadline falls on a holiday or weekend, the due date will be the next business day.
Reporting Quarter | Reporting Period | Due Date |
---|---|---|
1st | January - March | April 30 |
2nd | April - June | July 31 |
3rd | July - September | October 31 |
4th | October - December | January 31 |
See more information at www.mass.gov/dor/all-taxes/fuels/ifta/.
State / Province | Gasoline | Special Diesel | Gasohol | Propane | LNG | CNG | Ethanol | Methanol | E-85 | M-85 | A55 | Biodiesel | Electricity | Hydrogen | |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Rhode Island (RI) | U.S. Can. |
0.3400 0.1111 |
0.3400 0.1111 |
0.3400 0.1111 |
0.3400 0.1111 |
0.3400 0.1111 |
0.3400 0.1111 |
0.3400 0.1111 |
0.3400 0.1111 |
0.3400 0.1111 |
0.3400 0.1111 |
0.3400 0.1111 |
Reference: https://www.iftach.org/taxmatrix4/choose_tableqnew.php