Businesses based in Missouri must register for the International Fuel Tax Agreement (IFTA) if they operate qualified motor vehicles in two or more IFTA member jurisdictions.
Missouri serves as the base jurisdiction for eligible carriers when they operate from an established place of business in the state and have Missouri-issued license plates for the vehicles registered under their IFTA account.
A vehicle qualifies for IFTA in Missouri when it is used to transport people or property and meets any of the following conditions:
By obtaining a Missouri IFTA license, carriers can file one quarterly fuel tax return with the Missouri Department of Transportation (MoDOT), instead of filing separate fuel tax returns in each IFTA member jurisdiction where their vehicles travel.
If your qualified motor vehicles travel outside Missouri without an IFTA license, you must obtain the proper fuel trip permit for each jurisdiction you enter.
Missouri requires eligible motor carriers to obtain IFTA credentials before operating qualified motor vehicles in multiple IFTA member jurisdictions.
Eligible carriers can apply for a Missouri IFTA license through MoDOT Motor Carrier Express, the Missouri Department of Transportation’s online motor carrier services portal.
Can You Submit a Paper Application?
As of Aug. 1, 2023, Missouri stated all IFTA tax return filings must be made online through MoDOT Motor Carrier Express. Carriers should contact Missouri Motor Carrier Services directly if they believe a paper application is needed for their filing situation. Contact details are available on the MoDOT website.
To prepare for filing, make sure your application is complete and includes all required business, registration, and vehicle information. Missouri also requires the business name on the IFTA application to match the registered business name on file with the Missouri Secretary of State, when applicable.
Once your application is approved, Missouri will issue an IFTA license and decals for each qualified motor vehicle operating under your IFTA account.
Under the International Fuel Tax Agreement, Missouri serves as the base jurisdiction for reporting and paying fuel taxes for qualified motor vehicles operating in multiple IFTA member jurisdictions.
If you hold a Missouri IFTA license, you must file quarterly IFTA fuel tax returns with the Missouri Department of Transportation (MoDOT). Missouri requires IFTA tax returns to be filed online through MoDOT Motor Carrier Express.
Instead of filing separate fuel tax returns in each IFTA member jurisdiction where you operate, you:
Once your return is processed, Missouri distributes the appropriate fuel tax amounts to the other IFTA member jurisdictions where your vehicles operated.
To support accurate reporting, keep complete mileage records, fuel receipts, and other supporting documents for all qualified motor vehicles operating under your Missouri IFTA license.
Missouri IFTA license holders must file fuel tax returns with the Missouri Department of Transportation (MoDOT).
Before filing your return, gather the information needed to accurately report your fleet’s operations, including:
Maintaining complete and accurate records helps ensure your IFTA return is filed correctly and reduces the risk of reporting errors.
Missouri requires IFTA tax returns to be filed online through MoDOT Motor Carrier Express.
After submitting your return, review all reported mileage and fuel information carefully to make sure it is complete and accurate. If you owe fuel taxes, submit your payment by the applicable filing deadline to avoid penalties and interest.
Missouri IFTA returns are due according to the following schedule:
| Missouri Reporting Period | Missouri IFTA Filing Deadline |
|---|---|
| January – March (1st Quarter) | April 30 |
| April – June (2nd Quarter) | July 31 |
| July – September (3rd Quarter) | October 31 |
| October – December (4th Quarter) | January 31 |
If a due date falls on a weekend or legal holiday, you can file on the next business day without penalty.
Missouri does not charge a fee for an IFTA license or IFTA decals.
When you apply for or renew your Missouri IFTA account, you can request one set of decals for each qualified motor vehicle at no cost. Missouri recommends requesting only the number of decals you need, because the number of decals issued must match the number of licensed trucks.
Missouri IFTA licenses and decals are valid for one calendar year, from January 1 through December 31. IFTA license holders are also subject to audit review to confirm compliance with recordkeeping and reporting requirements.
Missouri may assess penalties and interest if you file your IFTA return late or fail to pay the fuel taxes due by the quarterly filing deadline.
If you file or pay after the due date, the penalty is the greater of:
To avoid penalties and interest, file your IFTA return on time and pay any fuel taxes owed by the applicable quarterly due date. If you have no activity during the reporting period, you must still file a return to remain compliant.
Missouri IFTA licenses and decals must be renewed annually. In November, MoDOT renews the IFTA licenses of carriers whose accounts are in active status.
You will receive your new IFTA license, decals, and a Fleet Information Sheet. Review the Fleet Information Sheet carefully to make sure your business information is accurate. If changes are needed, such as a business address update, return the corrected sheet to MoDOT Motor Carrier Services so an updated IFTA license can be issued.
If you received renewal materials but no longer need your Missouri IFTA license, write “CANCEL” on the Fleet Information Sheet, include a brief reason for cancellation, and return the form, license, and decals to MoDOT Motor Carrier Services.
If you stop operating outside Missouri, you must file a final IFTA tax return for the quarter in which interstate operations ended. Your IFTA account will be closed once all taxes are paid in full.
Managing quarterly IFTA reports doesn’t have to be complicated. eIFTA by Truckopedia helps owner-operators and fleets prepare accurate, file-ready IFTA reports by eliminating manual calculations, spreadsheets, and paperwork. Simply organize your mileage and fuel purchase records, and eIFTA takes care of the calculations so you can spend less time on reporting and more time on the road.
With eIFTA, you can:
Whether you manage one truck or an entire fleet, eIFTA simplifies quarterly fuel tax reporting, reduces reporting errors, and helps you stay compliant with IFTA requirements.
Simplify your quarterly IFTA reporting with accurate, state-based calculations.