Wyoming IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Wyoming

Who Needs IFTA Registration in Wyoming?

If Wyoming is your base jurisdiction, you must register for an International Fuel Tax Agreement (IFTA) license if you operate a qualified motor vehicle in two or more IFTA member jurisdictions. Wyoming is your base jurisdiction when your qualified motor vehicles are based in Wyoming for registration purposes, your operational control and records are maintained or can be made available in Wyoming, and your fleet accrues some mileage in the state.

A qualified motor vehicle is any motor vehicle used, designed, or maintained to transport people or property that:

• Has two axles and a gross vehicle weight or registered gross vehicle weight over 26,000 pounds, or
• Has three or more axles regardless of weight, or
• Is used in combination when the combined gross vehicle weight or registered gross vehicle weight exceeds 26,000 pounds.

Recreational vehicles used exclusively for personal use, including motor homes, pickup trucks with attached campers, and buses, are not considered qualified motor vehicles under IFTA.

If you do not have an IFTA license, you can purchase a temporary Wyoming fuel tax permit at a Wyoming Port of Entry instead. The permit is valid for up to 96 hours of travel in Wyoming.

What Are the IFTA Reporting Requirements in Wyoming?

If Wyoming is your base jurisdiction and you hold a Wyoming IFTA license, you must [file a quarterly fuel tax return] reporting your fleet’s travel and fuel purchases in all IFTA jurisdictions where your qualified motor vehicles operate. WYDOT requires one return for your entire IFTA fleet each quarter. 

Your return must include:

• Total miles traveled in each jurisdiction
• Taxable miles traveled in each jurisdiction
• Total fuel purchased during the quarter
• Tax-paid gallons purchased in each jurisdiction
• Average fleet MPG by fuel type
• Fuel taxes owed or credits due for each jurisdiction

Wyoming IFTA returns can be filed electronically through the Commercial Carriers of Wyoming System (CCOWS) or by submitting the CC-104 IFTA Quarterly Return by mail. WYDOT provides an online CCOWS process specifically for filing and amending IFTA returns, while the paper CC-104 remains available for mailed filings.

Instructions on completing Wyoming’s quarterly IFTA tax return forms can be downloaded here.

You must file a return for every quarter while your IFTA account is active, even if you had no operations during the reporting period. Failure to file required returns may result in revocation of your Wyoming IFTA license.

Keep accurate mileage and fuel records to support each return. Wyoming requires these records to be retained for four years from the return’s due date or filing date, whichever is later, plus the current year.

How Do You File an IFTA Report in Wyoming?

You can file your Wyoming IFTA return with a simple two-step approach:

1. Prepare Your IFTA Report

   Before filing your Wyoming IFTA return, gather the mileage and fuel records needed to complete your quarterly report, including:

   • Total miles traveled by your IFTA-qualified vehicles
   • Total and taxable miles traveled in each IFTA jurisdiction
   • Total gallons of fuel placed into your qualified vehicles
   • Tax-paid gallons purchased in each jurisdiction
   • Trip records and mileage logs
   • Fuel receipts and invoices

   Organize your records by fuel type and jurisdiction so you can calculate your fleet’s average MPG and determine the tax or credit due in each jurisdiction. Wyoming requires miles and gallons to be reported to the nearest whole number and average MPG to two decimal places.

2. Submit Your IFTA Return

   Once your report is ready, you can submit your Wyoming IFTA return in one of two ways:

   File electronically through the Commercial Carriers of Wyoming System (CCOWS). WYDOT emails licensees when the online filing system opens for each quarter. You can also make your payment electronically through CCOWS; processing fees apply to credit card and E-Check payments.

   Or, mail the completed CC-104 IFTA Quarterly Return with a check or money order to:

   WYDOT – Motor Vehicle Services
   IFTA Section
   5300 Bishop Blvd.
   Cheyenne, WY 82009-3340

   If your return generates an overpayment in one jurisdiction, WYDOT applies the credit against taxes owed to other jurisdictions on the same return. Account balances over $100 are eligible for refund, while refunds over $250 require detailed supporting records before they are issued.

What Are the IFTA License Costs and Fees in Wyoming?

Wyoming charges a license fee and decal fee for IFTA credentials, paid to the Wyoming Department of Transportation.

Checks for license and decal fees must be made payable to WyDOT. WYDOT also charges $10 for a DOT number change or physical location change on an existing IFTA account. Mailing address changes are free.

What Are the IFTA Penalties and Interest in Wyoming?

You must file your Wyoming IFTA returns and pay any taxes due by the quarterly deadline to avoid penalties and interest.

Wyoming assesses a late-filing penalty of $50 or 10% of the balance of the return, whichever is greater. 

The penalty applies to any return filed after the due date, including returns with no operations or no tax due, and may be assessed for each additional quarter the return remains late.

Interest is assessed on unpaid IFTA taxes owed to each jurisdiction. The 2026 IFTA interest rate is 9% annually, calculated monthly at one-twelfth of the annual rate. The rate is adjusted annually and may change for future reporting periods.

Failure to file required returns or pay IFTA taxes may result in revocation of your Wyoming IFTA license. Once revoked, your fleet cannot operate outside Wyoming under the license, and all IFTA member jurisdictions are notified. A $50 reinstatement fee also applies before a revoked account can be cleared.

For more information, consult the Wyoming IFTA Manual.

How Do You Renew an IFTA License in Wyoming?

Wyoming IFTA licenses and decals must be renewed annually through the Wyoming Department of Transportation, Motor Vehicle Services – IFTA Section. IFTA credentials are valid for one calendar year, from January 1 through December 31.

1. Complete Your Annual Renewal Complete the IFTA renewal materials provided by WYDOT and verify that your business, contact, USDOT, and address information is current. If your physical address has changed, Wyoming may require updated documentation establishing your Wyoming business location or residency.
   
   To avoid interruptions in interstate operations, submit your renewal before your current IFTA license expires on December 31.
2. Order Your IFTA Decals Wyoming charges:
   
   
   • $10 for the annual IFTA license
   • $4 per pair of IFTA decals for each qualified motor vehicle
   WYDOT issues a new set of IFTA decals for each qualified vehicle as part of the annual renewal. If you add a qualified vehicle later in the license year, additional decals can be requested using the CC-109 IFTA Update and Additional Decal Form for $4 per pair.
3. Receive and Display Your New Credentials Once your renewal is processed, WYDOT issues your IFTA license and decals for the new calendar year. Keep a copy of the license in each qualified motor vehicle and display one current decal on each side of the cab.
   
   Wyoming provides an IFTA renewal grace period through the last day of February. Carriers should still complete their annual renewal before December 31 and display the new credentials as soon as they are received.
   
   Your IFTA account must remain compliant to retain its license. WYDOT may revoke an IFTA license for reasons including:
   
   
   • Failure to file required quarterly IFTA returns
   • Failure to pay IFTA taxes in full
   • Failure to comply with IFTA recordkeeping requirements
   • Failure to operate in more than one jurisdiction
   • Failure to report Wyoming mileage for three quarters
   WYDOT provides 30 days’ notice before revoking an IFTA license.

Simplify Quarterly IFTA Reporting with eIFTA by Truckopedia

eIFTA helps you prepare accurate, file-ready IFTA reports without the hassle of manual calculations, spreadsheets, or paperwork. Built for owner-operators and fleets alike, the platform streamlines fuel tax reporting from start to finish.

• Automatically applies the latest IFTA tax rates for each reporting quarter
• Organizes mileage and fuel purchase data across jurisdictions
• Calculates fuel tax liabilities and credits accurately
• Generates reports ready for review, filing, and recordkeeping

With eIFTA, you save time, cut down on reporting errors, and take the pressure out of your quarterly fuel tax reporting.