Arkansas IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Arkansas

Who Needs IFTA Registration In Arkansas?

If Arkansas 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. An IFTA Arkansas license allows you to report and pay fuel taxes through a single quarterly tax return filed with the Arkansas Department of Finance and Administration (DFA) – Motor Fuel Tax Section.

A qualified motor vehicle is one that:

• Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds.
• Has three or more axles, regardless of weight.
• 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 purposes are not considered qualified motor vehicles under IFTA.

To qualify for Arkansas IFTA registration, Arkansas must be your base jurisdiction. Generally, your qualified motor vehicles must be based in Arkansas for registration purposes, your operational control and records must be maintained or available in Arkansas, and your fleet must accrue some mileage in the state.

If your qualified motor vehicles operate only within Arkansas, you generally do not need an IFTA license. Carriers making occasional interstate trips without annual IFTA credentials may use temporary permit options instead. Arkansas temporary permits are generally valid for up to 72 hours.

Carriers can manage IFTA account activity through the Arkansas Motor Carrier System (AMCS), including online account access and quarterly IFTA reporting.

What Are the IFTA Reporting Requirements in Arkansas?

If Arkansas is your base jurisdiction, you must file a quarterly IFTA fuel tax return with the Arkansas Department of Finance and Administration (DFA) – Motor Fuel Tax Section for every calendar quarter. You must file even if you had no operations or owe no tax for the reporting period.

Your Arkansas IFTA return must report:

• Total miles traveled by qualified motor vehicles.
• Total and taxable miles traveled in each IFTA jurisdiction.
• Total fuel used during the quarter.
• Tax-paid gallons purchased in each jurisdiction.
• Fuel tax due or credits earned for each jurisdiction.

Arkansas requires a separate IFTA return for each fuel type used by your fleet.

Keep mileage and fuel records supporting your returns, including trip records, fuel receipts and invoices, and bulk fuel records, if applicable. Arkansas requires IFTA records to be retained for four years from the filing date and made available for audit upon request.

How Do You File an IFTA Report in Arkansas?

Arkansas IFTA license holders can file quarterly returns electronically through the Arkansas Motor Carrier System (AMCS) or submit a paper IFTA quarterly return to the Arkansas Department of Finance and Administration (DFA) – Motor Fuel Tax Section. Arkansas encourages carriers with computer access to file electronically through AMCS.

1. Gather Your Records Before filing your Arkansas IFTA return, gather the mileage and fuel records needed to accurately report your quarterly activity, including:
   
   
   • Total miles traveled by your qualified motor vehicles.
   • Total and taxable miles traveled in each IFTA jurisdiction.
   • Total fuel used, reported by fuel type.
   • Tax-paid gallons purchased in each jurisdiction.
   • Trip records and mileage logs.
   • Fuel receipts, invoices, and bulk fuel records, if applicable.
   Organize your information by jurisdiction and fuel type before completing your return.

Prepare your IFTA return in minutes with accurate fuel tax calculations.

Generate your IFTA Report

2. Submit Your IFTA Return

   File electronically by logging in to AMCS and selecting the appropriate return year, quarter, fleet, and fuel type. Enter your mileage and tax-paid fuel information, review the calculated tax or credit, and submit the return. If tax is due, you can continue to the payment process through AMCS.

   You can also mail the completed Arkansas IFTA Quarterly Tax Return and any payment due to:

   Arkansas Department of Finance and Administration
   Motor Fuel Tax Section
   P.O. Box 1752
   Little Rock, AR 72203

3. File Every Quarter

   Arkansas requires all IFTA license holders to file a quarterly return, even if no qualified motor vehicles operated during the reporting period. If you had no taxable miles, no fuel purchases, or no fuel tax due, you must still submit a zero return to remain compliant with IFTA requirements.

What Are the IFTA Penalties and Interest in Arkansas?

If you file your Arkansas IFTA return late or fail to pay the tax due, you may be subject to penalties and interest.

Arkansas assesses a late-filing penalty of $50 or 10% of the tax due, whichever is greater. The penalty also applies to late returns that show a credit balance.

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 comply with IFTA reporting or payment requirements may also result in revocation of your Arkansas IFTA license.

To avoid penalties and interest, file each required Arkansas IFTA return and pay the full amount due by the quarterly filing deadline.

What Are The IFTA License Costs And Fees In Arkansas?

The Arkansas Department of Finance and Administration (DFA) – Motor Fuel Tax Section does not charge a fee for issuing an IFTA license or the required IFTA decals.

Arkansas does not list a separate fee for an IFTA license, and IFTA decals are issued at no charge by the Arkansas Department of Finance and Administration (DFA).

The current Arkansas IFTA licensing fees are:

Each qualified motor vehicle operating under an IFTA Arkansas license must:

• Display one IFTA decal on each side of the cab.
• Carry a copy of the current IFTA license while operating in IFTA member jurisdictions.

To request additional or replacement decals, fill out the state’s official application form, select the type: supplement, indicate the number of decals needed and fax it to the motor fuel tax office at: (501) 682-5599

How Do You Renew an IFTA License in Arkansas?

Arkansas IFTA licenses must be renewed annually through the Arkansas Department of Finance and Administration (DFA) – Motor Fuel Tax Section. IFTA licenses are valid from January 1 through December 31, and Arkansas sends renewal notices and decal applications to active carriers during November.

1. Make Sure Your Account Is Eligible for Renewal Before renewing, review your business and fleet information and make any necessary updates. Arkansas will not allow an IFTA renewal if:
   
   
   • Required quarterly returns have not been filed.
   • Outstanding balances remain on your IFTA returns.
   • Your current IFTA license is not active.
2. Renew Your IFTA Credentials You can renew your Arkansas IFTA credentials online through the Arkansas Motor Carrier System (AMCS). Select the IFTA renewal option, review your existing license and fleet information, make any necessary updates, and submit the renewal.
   
   You can submit the Arkansas IFTA Application by mail or by fax. Select “Renewal” as the application type.
   
   Mail to: 
   Motor Fuel Tax Section 
   P O Box 1752 
   Little Rock, AR 72203 
   Fax (501) 682-5599 
   Phone. (501) 682-4800
3. Receive Your New Credentials Once your renewal is approved, Arkansas issues an IFTA license for the new calendar year and a new set of decals for your qualified motor vehicles. Keep a copy of the current IFTA license in each qualified vehicle and display one current decal on each side of the cab.

Generate your IFTA report in minutes— avoid penalties.

Generate your IFTA Report

Simplify Arkansas IFTA Reporting with eIFTA by Truckopedia

Preparing quarterly Arkansas 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:

• Generate accurate Arkansas IFTA reports in minutes
• Calculate fuel taxes using current IFTA tax rates
• Track mileage and fuel purchases across IFTA member jurisdictions
• Reduce manual calculations and reporting errors
• Keep your records organized for quarterly filing and IFTA audits

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.