Federal & State Regulations | Motor carrier fuel/Highway use/Mileage tax - Rhode Island

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, $10

IFTA decals, $10 per vehicle

Temporary decal permit

Rhode Island does not issue temporary decal permits.

Fuel use tax

Intrastate-only carriers are not required to obtain a fuel permit or report fuel use.

Mileage/Highway use taxes

Rhode Island 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

While all fuel used in Rhode Island for off-highway or reefer equipment is taxable, there are no provisions for credits or refunds.

Rhode Island does not allow credit or refunds on fuel used in power-take-off equipment.

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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Motor carrier fuel/Highway use/Mileage tax - Rhode Island