['Fleet Taxes']
['Highway use - Mileage tax']
03/14/2025
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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.
IFTA fees
IFTA license, no fee
IFTA decals, $10 for the first unit, $1 each additional
Temporary decal permit
A temporary decal/permit is valid for a period of 30 days and must be carried in the cab at all times, along with a copy of the IFTA license. Failure to carry the temporary decal/permit may subject the vehicle operator to purchase a trip permit and citation.
Fuel use tax
A Nebraska fuel tax trip permit is required for any motor carrier not licensed for IFTA and entering Nebraska with the following qualified vehicle: A motor vehicle used, designed or maintained for transportation of persons or property and: (1) having two axles and a gross weight or registered gross weight exceeding 26,000 pounds or 11,797 kilograms; or (2) having three or more axles regardless of weight; or (3) is used in combination when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight. Vehicles powered by diesel, gasoline, gasohol, propane, and natural gas are subject to the fuel use tax.
Operators who do not have IFTA credentials may purchase a Nebraska trip permit for their operations in Nebraska. The trip permit program is administered by the Carrier Enforcement Division of the Nebraska State Patrol.
Mileage/Highway use taxes
Nebraska does not impose highway use taxes.
Tax refunds or credits
IFTA
Information regarding credits or refunds under IFTA is included in the IFTA Agreement manual.
PTO/Reefer fuel
Nebraska allows for refunds on tax-paid fuel used in reefer or power-take-off equipment. While a refund permit is not required, refunds must be requested within three years from date of purchase. A Form 84-NE Motor Fuel Tax Refund Claim, together with the fuel receipt copies, and specific vehicle descriptions and detailed usage information must be submitted for all refund requests. Refund claims may be filed monthly with a minimum amount of $25.
Tax credits are not allowed for off-highway fuel consumed from the same fuel tank used to propel the power vehicle.
['Fleet Taxes']
['Highway use - Mileage tax']
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