['Fleet Taxes']
['Highway use - Mileage tax']
04/21/2025
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International Fuel Tax Agreement (IFTA)
IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:
- Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
- Has three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.
All fuel usage of gasoline, special diesel, gasohol, and LPG in Maryland must be reported on the quarterly IFTA tax return.
IFTA fees
IFTA license and decals, no fee
Temporary decal permit
Not available at this time.
Fuel use tax
In Maryland, the fuel tax is paid at the pumps. All fuels are subject to Maryland's Road Tax. Maryland's Motor Carrier tax is based on the amount of fuel consumed for miles traveled on its highways. Interstate operators of the following vehicles are subject to the Maryland Motor Carrier Tax and, before operating on Maryland highways, must obtain IFTA Credentials for each Commercial Motor vehicle. All interstate units operating in Maryland must have IFTA credentials, or a trip permit.
Intrastate units that are tagged in Maryland are not required to obtain fuel decals.
Mileage/highway use taxes
There are no highway use taxes charged in Maryland.
Tax refunds or credits
IFTA
Information regarding credits or refunds under IFTA included in the IFTA Agreement manual.
PTO/Reefer fuel
Maryland does allow for refunds on tax-paid used in power-take-off equipment, but only for fuel used in specific vehicles such as well-drilling equipment, farm equipment, motor fuel delivery vehicles or solid waste compactors.
['Fleet Taxes']
['Highway use - Mileage tax']
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