An IFTA motor carrier is any person who uses or operates an IFTA qualified motor vehicle for commercial or business purposes on MA highways and the highways of at least one other International Fuels Tax Agreement (IFTA) jurisdiction. An IFTA qualified motor vehicle is a vehicle other than a recreational vehicle, that is used, designated or maintained for the transportation of persons or property and that (i) has two axles and a gross vehicle weight or registered weight exceeding 26,000 pounds; (ii) has three or more axles on the power unit, regardless of weight; or (iii) is used in combination and the combined gross vehicle weight or registered gross vehicle weight exceeds 26,000 pounds.   More

Electronic Registration

WebFile for Business 


IFTA Forms and Booklets

Form IFTA-1 pdf format of IFTA Application 2014 , IFTA Massachusetts License Application 2014

Form IFTA 100-V pdf format of IFTA_100V.pdf , Payment Voucher and Instructions for IFTA Returns Filed Electronically

IFTA Manual pdf format of IFTA_bklt.pdf  


Additional IFTA Resources

830 Code of Massachusetts Regulations (CMR) 64F.6.1 Payment of Tax

AP 112 Motor Carrier Excise Tax: G.L. c. 64F

IFTA, Inc.

IFTA, Inc. Quarterly Rates

U.S. Department of Transportation Forms

Massachusetts IRP Application