IFTA decal requirement.

Who needs IFTA decals

The International Fuel Tax Agreement (IFTA) lets a carrier report and pay motor fuel use tax to a single base jurisdiction instead of buying a permit in every state it drives through. The IFTA, Inc. carrier page says the program generally applies when a qualified motor vehicle operates in two or more member jurisdictions. After the base jurisdiction approves the application, it issues a license and two decals for each qualified vehicle, and that license and those decals let the carrier operate in all member jurisdictions without further licensing or identification for motor fuel use tax (Articles of Agreement R605).

IFTA and IRP are different programs. IFTA covers fuel use tax reporting and uses a license and decals; IRP covers apportioned vehicle registration and uses plates and cab cards. A carrier may need both.

What counts as a qualified motor vehicle

Articles of Agreement R245 defines a qualified motor vehicle as a motor vehicle used, designed or maintained for transportation of persons or property that has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds (11,797 kilograms), or has three or more axles regardless of weight, or is used in combination when the combined weight exceeds 26,000 pounds. Recreational vehicles are not included. The tool applies those three tests in order. Notice the asymmetry: a three-axle truck at 20,000 pounds qualifies, a two-axle truck at exactly 26,000 pounds does not, and a light truck pulling a heavy trailer qualifies through the combination test.

Where the decals go and what to carry

Each licensee gets at least two decals per qualified vehicle, and they go on the exterior of both sides of the cab (R625). For transporters, manufacturers, dealers, driveaway operations and short-term rentals of 29 days or less where the lessee reports the fuel tax, the decals need not be permanently affixed but must be visibly displayed on both sides of the cab. The Procedures Manual (P320) describes the decal as approximately 3 inches by 3 inches with white letters, the letters IFTA in a diagonal design, a two-letter jurisdiction code, at least the last two digits of the year and a serial number. The license is valid for the calendar year ending December 31, and a copy must be carried in each vehicle, on paper or as an electronic image (R610, R620). A vehicle is not considered to be operating under the Agreement unless a copy of the license is in the vehicle or an electronic image can be produced on request.

Decals cannot be moved between vehicles without authorization from the base jurisdiction (R640). If a vehicle will be operated by more than one IFTA licensee during the year, it may display decals for each active licensee at the same time (R635).

Renewal, grace periods and temporary permits

A renewal license and decals for the next calendar year are issued on application if the license is not revoked, suspended or canceled, all returns are filed, all tax, penalties and interest are paid and the applicant is in compliance with the base jurisdiction’s laws (R345). Carriers renewing credentials may operate with the new decals and license two months before the effective date (R630), but they remain responsible for the fourth-quarter report for the prior year. Under R655.200 renewing carriers get a two-month grace period, January and February, to display the renewal credentials. To operate in IFTA jurisdictions during that period they must display either valid current-year or prior-year IFTA credentials from the jurisdiction in which they operate, or a valid single-trip permit.

A base jurisdiction may issue a 30-day temporary decal permit to a licensee in good standing, valid in all member jurisdictions, to carry instead of the annual decals (R650). It must be vehicle specific, show its expiration date, and be carried in the vehicle on paper or as an electronic image, though it need not be displayed. The jurisdiction may charge an administrative fee.

What happens without decals

The Agreement says failing to carry a copy of the license may subject the operator to the purchase of a trip permit, a citation, or both. The same applies to failing to display the decals in the required locations or to carry a temporary permit (R660). Which of those a particular state chooses is up to that state.

Worked example

A tandem-axle tractor with a registered gross weight of 54,000 pounds has three axles including the front, so it qualifies under the three-axle test regardless of weight. A straight truck with two axles and a registered gross weight of 24,000 pounds does not qualify on its own, but if it tows a trailer that brings the combination to 30,000 pounds it qualifies under the combination test. A motorhome with three axles and a 30,000 pound weight is excluded because recreational vehicles are not qualified motor vehicles. The first two vehicles each need two decals and a license copy; the motorhome needs neither.

Limits

IFTA is administered by each base jurisdiction, so fees, the application process, decal pick-up and local enforcement differ. Your base jurisdiction decides whether you must be licensed. Operating only within one state may not require IFTA. We read the Articles of Agreement dated August 2026 and the IFTA, Inc. carrier information page on November 2, 2026.

Sources

Sources opened and read November 2, 2026.

• IFTA, Inc.: IFTA manuals page, Articles of Agreement (effective August 2026) and Procedures Manual (08-26-26) (read November 2, 2026)
• IFTA, Inc.: Carrier Information page (read November 2, 2026)
• IFTA, Inc.: Articles of Agreement, effective August 2026 (R212, R245, R345, R605 to R660) (read November 2, 2026)
• IFTA, Inc.: Procedures Manual, 08-26-26 (P320 decals) (read November 2, 2026)