Taxpayer must have Social Security Number or Federal Employee Identification Number
Taxpayer must have IRP and DOT numbers, unless driver under another’s authority (Taxpayer must provide employment or lease contract)
Taxpayer’s established place of business must be located in Georgia. An established place of business is a physical structure owned or leased by the Taxpayer, open for business and staffed during regular business hours, for the general management of the Taxpayer’s trucking-related business
Taxpayer must travel outside the state of Georgia
Taxpayer’s truck must have more than two axles and a gross vehicle weight over 26,000lbs. or Taxpayers truck must have three or more axles, regardless of weight
You can order additional decals by logging into your Georgia Tax Center (GTC) account and submitting an electronic request. All decal requests are processed on the next business date of the initial request. The Department will then mail the requested decals to the active mailing address on file.
No. However, you will be required to register for IFTA if any of your qualified IFTA vehicles operate interstate. (Exception: You may purchase temporary operating permits for infrequent travel in member jurisdictions in lieu of registering for IFTA and filing IFTA tax return).
IFTA, Inc. requires that you travel outside the state of Georgia and report this travel on your quarterly IFTA return. If you report “No Operation” or Georgia only miles for three consecutive quarters, your account will automatically be terminated and you will be required to travel on 30-day fuel trip permits.
You will receive a delinquency notice from the Georgia Department of Revenue. Failure to file and remit amounts due by the stated deadline will result in an estimated assessment notice being sent to you based on the best information available. Until all tax returns have been filed and liabilities paid, you will not be allowed to renew your IFTA registration for the subsequent year. Failure to pay all liabilities in full may result in further legal action.
Renewal season begins October 1st. Your IFTA decal expires December 31st. IFTA, Inc. grants an extension to place the updated decal on your truck no later than February 28th. You must request next year’s decal by December 31st. Failure to display new IFTA decals and carry a license by March 1st of each year will subject each vehicle to applicable penalties imposed by IFTA-member jurisdictions.
Yes. All miles traveled by your IFTA-registered vehicles are considered to be IFTA miles unless specifically exempt by the IFTA member jurisdiction where the business or individual that owns the vehicles is located. Please visit the IFTA web site at www.iftach.org and click on Exemptions to determine if a jurisdiction exempts any miles from IFTA road use taxes.
Current and past IFTA rates can be found on the IFTA website at www.iftach.org, click Tax Rates and look for your base jurisdiction. Updated rates are also provided online when filing a return on the Georgia Tax Center website.
Yes. You may purchase as many decals as you need for your company. However, your company must account for all decals purchased as well as file returns and remit payment on all balance due amounts for qualified IFTA vehicles affixed with decals.
Yes. The new owner will need to reapply for new IFTA decals. The new owner should log into the Georgia Tax Center to register the new business and vehicles. The company selling the business must file a final IFTA return. They must also notify the Department of its desire to cancel the registration and remit any taxes owed. To notify the Department send the IFTA unit an email at email@example.com
Yes. The minimum penalty is $1,000 and may be higher based on the amount of red-dyed diesel fuel found in the propulsion tanks of each vehicle. The fine is higher for subsequent violations. For example, a second offense carries a minimum fine of $2,000. Also, if the vehicle was fueled from a red-dyed diesel fuel storage tank owned by the company or owner of the vehicle, the amount of red-dyed diesel fuel contained in the fuel storage tank at the time of inspection will be subject to an additional $10 per gallon penalty.