['Fleet Taxes']
['Highway use - Mileage tax']
05/02/2025
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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.
Carriers traveling less than 5,000 miles distance per year in all jurisdictions other than Oklahoma, based on the four most recently filed consecutive quarterly returns, may request approval from the Oklahoma Corporation Commission to file an annual return in lieu of filing a quarterly return.
IFTA licensees must account for all decals issued to them and must ensure that decals are placed only on vehicles subject to IFTA. Unused decals must be presented to a Transportation Division inspector upon request. Failure to account for decals, or present the decals upon request, may subject the licensee to a $250 fine per decal.
IFTA fees
IFTA license, no fee
IFTA decals, $2 per vehicle
Temporary decal permit
A 30-day temporary decal permit is available at no fee through the state office, providing the carrier is in good standing and has a valid IFTA license.
Fuel use tax
Intrastate carriers are not required to obtain a fuel permit, or report fuel use.
Mileage/Highway use taxes
Oklahoma does not impose a highway use tax.
Tax refunds or credits
IFTA
Information regarding credits or refunds under IFTA is included in the IFTA Agreement Manual.
PTO/Reefer fuel
Oklahoma will allow motor fuel excise tax refunds on non-dyed diesel fuel when used for non-highway purposes in reefer units or idle time.
Carriers may file refund requests once the claim request exceeds $25. Carriers must maintain all documentation used to support refund claims for a period of three years. Forms used to obtain refunds can be found online at www.ok.gov/tax/.
['Fleet Taxes']
['Highway use - Mileage tax']
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