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Motor carrier fuel/Highway use/Mileage tax - Colorado

RegSenseFleet OperationsEnglishState InfoColoradoBest ResultsFocus AreaHighway use - Mileage taxFleet TaxesTransportation

International Fuel Tax Agreement (IFTA)

FTA 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.

Charter buses

All buses with a seating capacity of more than 14 passengers are required to register and report. Buses from any IFTA member state must register for a Passenger Mile Tax Account and pay the passenger-mile tax on the quarterly Passenger Mile Report, in addition to paying the fuel tax on the IFTA report.

IFTA fees

IFTA license and decals, no fee

Temporary decal permit

Available through the state office for no fee. Permit is valid for 30 days only, and does not convert to a permanent permit. Carrier must have a valid account and be in good standing before a temporary decal permit will be issued.

Fuel use tax

Intrastate vehicles are not required to have a decal or report fuel use tax.

Mileage/highway use taxes

A passenger mile tax is assessed on all Colorado miles traveled by charter buses. Buses from any IFTA member states must register for a passenger mile tax account and pay the passenger-mile tax on the quarterly passenger mile report or pay for a temporary trip permit that is valid for 72 hours, in addition to paying the fuel tax on the IFTA report.

Tax refunds or credits

PTO/Reefer fuel

Colorado tax law allows for a refund of fuel tax paid for gasoline and special fuels when the fuel is used for approved commercial purposes off of Colorado roads.

Credit for Colorado fuel tax paid on special fuel for any use other than propelling vehicles, refrigeration units, or power take off units, may be claimed for refund on Form DR 7118 within one year of the date of purchase. (e.g., fuel used in cranes on construction sites).

Those wishing to request refunds must have a refund permit account established in Colorado.

Colorado will allow refunds/credits for tax paid fuel usedoff-highway,reefer, or power-take-off units. Out-of-state IFTA carriers filing an IFTA return which includes Colorado must have a permit to request refunds separately. Refunds must be requested within one year from date of purchase.

Accounts are assigned an industry standard percentage based on the business operations indicated on the application forms. The percentage is used to determine the amount of refund allowed.

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