Be Part of the Ultimate Safety & Compliance Community
Trending news, knowledge-building content, and more – all personalized to you!
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:
If a vehicle's travel is “Arkansas only,” then it is not necessary to obtain a current IFTA decal.
IFTA license and decals, no fee
Not available; carrier must obtain permanent decals.
There are no fuel use tax registrations in Arkansas for motor carriers operating solely intrastate.
Arkansas does not impose a mileage/highway use tax.
Arkansas will allow full credit for tax paid fuel purchases on the quarterly IFTA return. Any excess of tax paid over tax liability in any member jurisdiction will be credited in full to the licensee's tax liability in other member jurisdictions or to the licensee's account ledger as appropriate.
Under IFTA, a licensee will receive full credit or refund for tax-paid fuel used outside the jurisdiction where the fuel was purchased. The base jurisdiction shall allow credits and issue refunds for all of its licensees on behalf of all member jurisdictions. Refunds to licensees will be made only when all tax liability, including audit assessments, have been satisfied to all member jurisdictions.
Arkansas does not issue power-take-off or reefer fuel refunds.