['Fleet Taxes']
['Highway use - Mileage tax']
04/28/2025
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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 and decals, no fee
Temporary decal permit
Temporary IFTA decal permits are valid for 30 days. The temporary permit is carried until permanent decals are issued for the vehicle.
Fuel use tax
Intrastate carriers are not required to obtain a fuel permit, or report fuel use.
Mileage/Highway use taxes
There are no highway use or mileage taxes charged in Tennessee.
Tax refunds or credits
IFTA
Information regarding credits or refunds under IFTA is included in the IFTA Agreement Manual.
PTO/Reefer fuel
Tennessee allows for refunds on tax-paid fuel used in reefer or power-take-off equipment. A carrier must file an application for a refund permit and only upon issuance of the permit will refunds be available. The amount of credit refunded varies depending upon the usage and type of equipment. Copies of all fuel original purchase receipts must be submitted with the refund application form (Form RV 0008401 Specialized Equipment Claim for Refund).
['Fleet Taxes']
['Highway use - Mileage tax']
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