The International Fuel Tax Agreement is a fuel tax collection agreement among 58 jurisdictions: 48 American States and 10 Canadian Provinces. As it includes two countries, it is considered international too. IFTA ensures motor fuel taxes for Qualified Motor Vehicles that travel in more than one IFTA jurisdiction are accurately apportioned to the jurisdiction in which the fuel is used.

A Qualified Motor Vehicle (QMV) is one used, designed, or maintained for the transportation of persons or property, and:

  • Having two axles and a gross vehicle or registered gross vehicle weight over 26,000 pounds or 11,797 kilograms; or
  • Having three or more axles, regardless of weight; or
  • Is used in combination with a trailing unit, the weight of such combination that exceeding 26,000 pounds or 11,797 kilograms.

IFTA License and Decals

Apply for IFTA License and Decals for the State of Michigan Online at:
https://www.michigan.gov/taxes/0,4676,7-238-43519_43546---,00.html

IFTA Renewal

You can renew your IFTA License from your existing IFTA IPC account. The IFTA license is immediately available for printing on filing your renewal. The renewal license filed from your existing IFTA IPC will generate a decal order which would be executed and mailed the following business day.
https://www.michigan.gov/taxes/0,4676,7-238-43519_43546---,00.html

IFTA Fees

There is no fee for Michigan IFTA Application or decals.

IFTA Rates for 4th Quarter 2018

State / Province Gasoline Special Diesel Gasohol Propane LNG CNG Ethanol Methanol E-85 M-85 A55 Biodiesel Electricity Hydrogen
MICHIGAN (MI) U.S.
Can.
0.4040
0.1389
0.4270
0.1468
0.4040
0.1389
0.4270
0.1468
0.4270
0.1468
0.4040
0.1389
0.4040
0.1389
0.4040
0.1389
0.4040
0.1389
0.4040
0.1389
0.4270
0.1468
0.4270
0.1468
0.4270
0.1468

IFTA Quarterly Report and Due Date

IFTA quarterly fuel tax reports are due on the last day of the month following the month of the close of the calendar quarter for which the report is due.

Reporting Quarter Due Date
January - March April 30th
April - June July 31st
July - September October 31st
October - December January 31st

You can electronically file your Michigan IFTA quarterly tax report. You needn't engage anymore with complicated IFTA Calculations! You can report before the deadline and avoid last minute hassle. ExpressIFTA, the IFTA Reporting Software is custom designed for filing your Michigan IFTA quarterly fuel tax report online in the fastest way.

IFTA Penalties

Michigan charges a late penalty of $50 or 10% of the net tax due, whichever is greater. Interest is calculated on overdue taxes in each jurisdiction at a rate of .4167% per month. The interest is computed from the day after the IFTA quarterly due date for each month, or fraction of a month, until paid. Even if there is a net refund, interest still applies to each jurisdiction for any underpayment of tax for fuel-use in that jurisdiction.

IFTA Quarterly Fuel Tax Report for No Operations

You are required to file IFTA quarterly report for Michigan even if you had no activity for the quarter.