Motor carrier fuel/Highway use/Mileage tax - District of Columbia

International Fuel Tax Agreement (IFTA)

Under ISTEA, the District of Columbia is exempt from having to join the International Fuel Tax Agreement (IFTA).

Carriers based in the District of Columbia may apply to any IFTA jurisdiction for an IFTA license and decals; however, approval is at the option of the IFTA jurisdiction to which they apply.

Carriers based in the District of Columbia who wish to obtain a Maryland IFTA license and credentials may submit their application to the Revenue and Administration Division in Annapolis for consideration and they may be required to post a surety bond as collateral for payment of taxes and filing of reports. District of Columbia carriers who have been granted Maryland IFTA licensing and credentials will be required to post a minimum $1,000 surety bond if the carrier submits one or more delinquent reports, is subject to penalty assessments, issues dishonored checks, is subject to audit assessments, or has any Maryland account revoked for any tax type.

District of Columbia carriers with a Maryland IFTA license are required to file quarterly reports, pay taxes, and comply with all laws and regulations governing Maryland IFTA licensees.

Fuel use tax

In the District of Columbia, motor carriers are charged fuel tax at the pump on all fuel purchased, at the rate of $0.235 per gallon for both diesel and gasoline. In addition, the Federal tax rate of $0.184 per gallon for gasoline, and $0.244 per gallon for diesel fuel is also charged.

Mileage/highway use taxes

There are no highway use taxes in the District of Columbia.

Tax refunds or credits

Not Available