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

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.

Qualified motor vehicle does include vehicles operating intrastate, but does not include recreational vehicles.

IFTA fees

IFTA license, no fee

IFTA decals, $4 per vehicle

Temporary decal permit

Temporary IFTA decal permit not available at this time.

Fuel use tax

In this state there are no special requirements for users of gasoline (except that IFTA participants report fuel use tax on gasoline in Utah).

Intrastate special fuel users must obtain a Special Fuel User “SFU” permit and vehicle decals.

Vehicles subject to the SFU include vehicles with a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds, vehicles that have three axles or more regardless of weight, or vehicles used in combination when the weight of the combination exceeds 26,000 pounds gross vehicle weight.

A fuel license is also required if bulk fuel storage facilities are used regardless of the weight of the vehicles. A fuel tax license is not required for vehicles weighing 26,000 pounds or less if all fuel is purchased from a licensed retailer.

Each vehicle subject to the SFU permit must carry a copy of the SFU permit in the vehicle and display two decals, one on each side of the vehicle. SFU decals are provided at no charge.

If the carrier purchases fuel with the proper Utah tax paid, a quarterly tax return is not required. At renewal, SFU permit holders must sign the SFU renewal application and decal request certifying that they will maintain the required records and that they have purchased all fuel with the proper Utah fuel taxes paid at the time of purchase. SFU permit holders must only file the quarterly return if fuel is purchased without proper Utah tax paid and is consumed in a taxable manner.

Mileage/Highway use taxes

Utah assesses a highway use tax, in lieu of a property tax, on non-Utah based vehicles. The fees are part of the registration fee structure for non-Utah based vehicles. The tax is based on registered weight and is added to the registration fee when calculating proration fees.

Tax refunds or credits

IFTA

Information regarding credits or refunds under IFTA is included in the IFTA Agreement Manual.

PTO/Reefer fuel

Utah allows for refunds on tax-paid fuel used off-highway or in power take-off equipment.

Fuel used in a vehicle off-highway is calculated by taking off-highway miles divided by the average number of miles per gallon. Any other method of calculating special fuel used off-highway must be supported by on-board computer information or other information that shows the number of gallons used off-highway with accuracy equal to or comparable to on-board computers.

If a power take-off unit is driven by the main engine of the vehicle and used to operate auxiliary equipment, a quantity, as follows, of the total special fuel delivered into the service tank of the vehicle will be deemed to be used to operate the power take-off unit:

Concrete mixer trucks, 20 percent;
Garbage trucks with trash compactor, 20 percent;
Vehicles with powered pumps, conveyors, or other loading/unloading devices may be individually negotiated but cannot exceed:
- Three-fourths (³/₄) of a gallon per 1,000 gallons pumped; or
- Three-fourths (³/₄) of a gallon per 6,000 pounds of commodities, such as coal, grain, and potatoes, loaded or unloaded; or
- Any other method of calculating the amount of special fuel used to operate a power take-off unit must be supported by documentation and records, including on-board computer printouts or other logs showing daily power take-off activity, that establish the actual amount of power take-off activity and fuel consumption.

Adequate records must be maintained in order to claim off-highway and power take-off fuel refunds.

In the case of users filing form TC-922, Fuel Tax return for International Fuel Tax Agreement (IFTA) and Special Fuel User Tax, or form TC-922C, Refund of Tax Paid on Exempt Fuel for Non-Utah Based Carriers, the allowance provided for will be refunded to the extent total gallons allocated to Utah through IFTA exceed the actual taxable gallons used in Utah, except that in not case will refunds be allowed for power take-off use that does not occur in Utah.

Special fuel used on-highway for the purpose of idling does not qualify for a refund.

The following documents must accompany a refund request for special fuel tax paid on special fuel used in a vehicle off-highway:

Evidence that clearly indicates that the special fuel was used in a vehicle off-highway;
The specific address of the off-highway use with a description that is adequate to verify that the location is off-highway, or if a specific address is not available, a description of the off-highway location that is adequate to verify that the location is off-highway;
A description of how the vehicle was used off-highway;
The date of the off-highway use and if the claimed use is idling while off-highway, the amount of time the vehicle was idling at that location;
The amount of fuel the vehicle used off-highway; and
The make and model, weight, and miles per gallon of the vehicle used off-highway.

Special fuel that is purchased exempt from the special fuel tax or for which the special fuel tax has been refunded is subject to sales and use tax, unless specifically exempted.

['Fleet Taxes']

['Highway use - Mileage tax']

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Motor carrier fuel/Highway use/Mileage tax - Utah