international fuel tax agreement
The International Fuel Tax Agreement (IFTA) - an agreement between the lower 48 states of the United States and the Canadian provinces, to simplify the reporting of fuel use by motor carriers that operate in more than one jurisdiction. Alaska, Hawaii, and the Canadian territories do not participate. An operating carrier with IFTA receives an IFTA license and two decals for each qualifying vehicle it operates. The carrier files a quarterly fuel tax report. This report is used to determine the net tax or refund due and to redistribute taxes from collecting states to states that it is due.
This tax is required for motor vehicles used, designed, or maintained for transportation of persons or property and:
- The Power Unit has two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds
- The Power Unit has three or more axles regardless of weight, and/or
Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle or registered gross vehicle weight.
Exceptions exist for Recreational Vehicles (such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual). Some states have their own exemptions  that often apply to farm vehicles or government vehicles.
Simply stated, IFTA works as a "pay now or pay later" system. As commercial motor vehicles (CMVs) buy fuel, any fuel taxes paid to the states is credited to that licensee's account. At the end of the fiscal quarter, the licensee completes their fuel tax report, listing all miles traveled in all participating jurisdictions and lists all gallons purchased in the same. Then the average fuel mileage is applied to the miles traveled to determine the tax liability to each jurisdiction. Three states—Kentucky, New Mexico, and New York—have "weight-mile" taxes in addition to the standard fuel tax. Oregon has just a weight-mile tax. Any amount of fuel taxes due (or refund due) is then paid to (or 'by' in the case of a refund) the base jurisdiction who issued the license. The member jurisdictions then take care of transferring the funds accordingly. Audits are conducted only by the base state and fuel bonds are rarely required.
KYu - Kentucky highway use license
This license is required for vehicles with a combined licensed weight of 60,000 lbs. and above to report mileage tax..
WDT - new mexico weight distance tax
The registrants, owners and operators of most motor vehicles having a declared gross weight or gross vehicle weight over 26,000 pounds and who are using highways in New Mexico are subject to the weight distance tax (WDT) for use of the highways.
puc - oregon public utility commission
Oregon is not a fuel tax state. For trucks over 26,000 pounds, Oregon recovers highway-use costs through a weight-mile tax rather than a diesel fuel tax.
hvut - heavy vehicle use tax (2290)
Any registered vehicle with gross weight of 55,000 pound or more is require to pay a Federal Highway Use tax. This tax is paid by inter-state and intra-state registered vehicles. Heavy Vehicle Use Tax (HVUT) Form 2290 filing started in late 90’s and was discovered by The American Association of State Highways Official because heavy trucks caused most of the damage. Several reports stated that around 160,000 times more than what a car can cause damage on roads is contributed by trucks. We can file your highway road tax (2290) on time to avoid IRS penalty.