Motor carriers purchasing bulk fuel must pay tax on the fuel at time of purchase. IFTA motor carriers that maintain bulk fuel for use in their own vehicles are not required to file separate tax returns. Credit for withdrawals from bulk storage can be used in IFTA tax returns for IFTA vehicles.
Carriers are not required to have a bulk license (unless they are also a dealer) or file a fuel bond, but they must keep records of all purchases and withdrawals by vehicle. Records in the form of a log or individual receipts are acceptable, plus meter readings are required.
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