You generally need a Mississippi International Fuel Tax Agreement (IFTA) license if Mississippi is your base jurisdiction and you operate a qualified motor vehicle in Mississippi and at least one other IFTA member jurisdiction. The license allows you to report and pay fuel taxes through one quarterly return filed with the Mississippi Department of Revenue (DOR).
A qualified motor vehicle is one used, designed, or maintained to transport people or property and meets at least one of the following criteria:
Recreational vehicles used exclusively for personal purposes are not considered qualified motor vehicles.
Mississippi generally qualifies as your base jurisdiction when your qualified vehicles are registered there, your fleet’s operational control and records are maintained or available there, and your fleet travels some distance in Mississippi.
If your qualified vehicles operate only within Mississippi, you do not need an IFTA license. Carriers that make only occasional interstate trips may instead obtain the required fuel permits for the jurisdictions in which they travel.
If Mississippi is your base jurisdiction, apply for an IFTA license through the Mississippi Department of Revenue before operating qualified vehicles in multiple IFTA jurisdictions, unless you obtain the required fuel trip permits.
Mississippi IFTA license holders must file a quarterly fuel tax return for every reporting period, even if no qualified vehicles operated or no tax is due. If you had no reportable activity during the quarter, you must still submit a no-activity return.
Each Mississippi IFTA return generally includes:
IFTA requires carriers to report all fuel placed into the supply tanks of qualified vehicles, whether the fuel was taxed or untaxed and whether a receipt is available. This information is used with total fleet mileage to calculate average fuel economy.
Keep complete distance and fuel records supporting each return, including trip records, vehicle distance records, fuel receipts, and bulk-fuel records when applicable. Records must be retained for four years from the return’s due date or the date it was filed, whichever is later, and must be available for audit.
Mississippi IFTA returns may be filed online through Taxpayer Access Point. TAP allows carriers to enter the information manually or upload it using an Excel spreadsheet.
NOTE: Only the current Excel spreadsheet, downloadable from the Mississippi DOR, can be submitted to TAP. Any previous Excel sheets or formats will not be accepted. Do not email your Excel template to DOR.
Mississippi IFTA license holders can file their quarterly returns online through the Mississippi Taxpayer Access Point (TAP). TAP allows you to enter the return information manually or upload it using the current Excel spreadsheet template.
Before filing, gather the mileage and fuel information needed to complete and support your return, including:
Complete records must support the mileage and fuel figures reported on the return and be available if your account is audited.
If you need additional details or assistance with IFTA reports, review the Mississippi IRP / IFTA Record Requirements.
Sign into TAP and open the IFTA return for the appropriate reporting year and quarter. You can enter the information manually or upload it using Mississippi’s current Excel template.
When completing the return:
TAP also allows users to make electronic payments and review account balances and activity.
Mississippi IFTA license holders must file a return for every calendar quarter, even if no qualified vehicles operated or no taxable fuel was used during the reporting period. If you had no reportable activity, submit a no-activity return by the applicable deadline.
The Mississippi Department of Revenue issues an IFTA license and two decals for each qualified motor vehicle registered under the account.
Mississippi’s current public IFTA guidance does not list a separate license or decal fee. Before applying or renewing, check the amount shown in Mississippi’s TAP or contact the Department of Revenue’s IFTA Section for the current fee, if any.
You can contact the Mississippi Department of Revenue, IFTA Section
By phone: 601-923-7142
By email: IRP_IFTA@dor.ms.gov
Mississippi IFTA license holders must file a quarterly return and pay any fuel tax due by the last day of the month following the end of each calendar quarter.
| Reporting Period | 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 deadline falls on a Saturday, Sunday, or legal holiday, the return and payment are due on the next business day.
A return is required every quarter, even if no qualified vehicles operated or no tax is due. If you had no mileage or fuel activity during the reporting period, submit a no-activity return by the applicable deadline.
Mississippi IFTA licenses and decals are valid for one calendar year and must be renewed annually. Submit your renewal before the current credentials expire on December 31. The January and February grace period applies only to displaying renewed credentials, not to submitting the renewal itself.
The following official Mississippi Department of Revenue resources can help you apply for an IFTA license, file quarterly tax returns, renew your credentials, and manage your IFTA account.
Preparing quarterly Mississippi IFTA returns does not have to be complicated. eIFTA by Truckopedia helps owner-operators and fleet managers turn mileage and fuel purchase data into accurate, file-ready IFTA reports.
With eIFTA, you can:
Whether you operate one truck or manage a fleet across multiple IFTA member jurisdictions, eIFTA helps simplify quarterly fuel tax reporting so you can spend less time on paperwork and more time on the road.
Simplify your quarterly IFTA reporting with accurate, state-based calculations.