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Motor carrier fuel/Highway use/Mileage tax - Arkansas

RegSenseFleet OperationsEnglishState InfoBest ResultsFocus AreaArkansasHighway use - Mileage taxFleet TaxesTransportation

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.

If a vehicle's travel is “Arkansas only,” then it is not necessary to obtain a current IFTA decal.

IFTA fees

IFTA license and decals, no fee

Temporary decal permit

Not available; carrier must obtain permanent decals.

Fuel use tax

There are no fuel use tax registrations in Arkansas for motor carriers operating solely intrastate.

Mileage/highway use taxes

Arkansas does not impose a mileage/highway use tax.

Tax refunds or credits

IFTA

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.

PTO/Reefer fuel

Arkansas does not issue power-take-off or reefer fuel refunds.

View agency contact information.

['Fleet Taxes']
['Highway use - Mileage tax']
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