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State Info

Motor carrier fuel/Highway use/Mileage tax - Delaware

RegSenseFleet OperationsEnglishState InfoBest ResultsFocus AreaHighway use - Mileage taxFleet TaxesTransportationDelaware

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.

IFTA fees

IFTA license, no fee

IFTA decals, $5 per vehicle

Temporary decal permit

A 30-day temporary decal permit may be issued to a carrier in good standing. The temporary permit must be carried in the vehicle until permanent decals are issued. Miles under a temporary permit are included in total miles traveled in that particular jurisdiction.

Mileage/highway use taxes

Delaware does not impose any highway use taxes on motor carriers from other states.

Tax refunds or credits

IFTA

Information regarding credits or refunds under IFTA is included in the IFTA Agreement manual located at the beginning of this guide in Section XIII Credits and Refunds.

To apply for a refund without an audit being performed can post a surety bond in the amount of approximately one (1) year’s estimated credit. The statutory minimum is $1,000 and the maximum is $20,000.

Bulk

A claim for refund of taxes, penalties and/or interest erroneously collected by the Division of Motor Fuel Tax may be generated either by the taxpayer or the Director of Public Safety. The claim must be made with adequate documentation within three (3) years from the date the payment was remitted.

PTO/Reefer fuel

Delaware does not allow credit or refunds on fuel used for power-take-off, reefer, or off-highway equipment.

View agency contacts.

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