By Evan Reid, Founder of Haul Handbook · Updated Jul 30, 2026
New Jersey IFTA administration
- License fee
- New Jersey publishes no separate IFTA license fee. The MVC IFTA pages and Form IFTA-1 price the credential per decal set instead, so no license amount is recorded rather than guessed.
- Decal fee
- $10 ($10.00 per set. A set is two decals and covers one qualified motor vehicle. Form IFTA-1 prices the application the same way, at decals requested times $10.)
- Application: methods
- A new account can only be opened by mail to NJMVC, P.O. Box 133, Trenton, NJ 08666-0133, or in person at the Trenton office at 120 South Stockton Street. Renewals, additional and replacement decals, account changes, and quarterly tax returns can be handled online through the Motor Carrier Services login.
- Application: requirements
- The application asks for the FEIN or Social Security number, legal and trade name, business address, separate mailing addresses for credentials and for tax returns, the type of business entity, contact person, whether the vehicles are under a lease and who reports operations, the fuel types used, whether bulk storage is maintained and where, and whether the applicant previously held an IFTA license in another jurisdiction and whether it is suspended or revoked. An account opened under a business name needs proof of the federal tax ID on a preprinted IRS form or a New Jersey Certificate of Authority; an account under a personal name needs a valid New Jersey driver license. A current gas, electric, or telephone bill is accepted as proof of address, but a cell phone bill is not. A notarized power of attorney is required if someone else presents the application.
- Filing frequency
- Quarterly. First quarter (January through March) is due April 30, second quarter (April through June) July 31, third quarter (July through September) October 31, and fourth quarter (October through December) January 31. If a due date falls on a Saturday, Sunday, or legal holiday the next business day is the due date, and the filing date is the date the return is paid in full.
- Base jurisdiction: summary
- New Jersey is the base jurisdiction for IFTA licensing and reporting when the qualified motor vehicles are registered in New Jersey, the carrier has an established place of business in New Jersey from which motor carrier operations are performed, the operational control and operational records for the qualified motor vehicles are kept in New Jersey or can be made available there, and the qualified motor vehicles actually travel on New Jersey highways.
- Base jurisdiction: qualified motor vehicle
- A motor vehicle used to transport persons or property that has at least two axles and a gross vehicle weight over 26,000 pounds, or is used in combination where the combination exceeds 26,000 pounds, or has three or more axles regardless of weight. Government vehicles, vehicles with restricted plates, and recreational vehicles are excepted.
- Base jurisdiction: election
- Any New Jersey based carrier operating one or more qualified motor vehicles in at least one other IFTA member jurisdiction may file a New Jersey IFTA application. A carrier that qualifies but does not want to participate must buy fuel permits for each member jurisdiction it travels through instead.
- Base jurisdiction: intrastate only
- A carrier that never leaves New Jersey does not need IFTA. The MVC answers the question directly: if you never leave New Jersey, no.
- Late-filing penalty
- The penalty for failing to file a tax report when due is the greater of $50 or 10 percent of the net tax due to all member jurisdictions. For periods on or after July 1, 2013 interest runs at an annual rate 2 percent above the underpayment rate set under section 6621(a)(2) of the Internal Revenue Code, computed at one twelfth of that annual rate per month or part of a month from the date the tax was due until it is paid. For periods before July 1, 2013 interest was 1 percent per month to a maximum of 12 percent per year. Delinquent accounts are subject to suspension, and an amended return filed after the due date is treated as late with penalty and interest included.
More New Jersey IFTA rules
- Office: mailing address
- New Jersey Motor Vehicle Commission, Motor Carrier Services, 225 East State Street, P.O. Box 133, Trenton, NJ 08666-0133
- Office: email
- [email protected]
- Filing method
- Quarterly returns can be filed in the Motor Carrier Services portal under the IFTA tab, or on the printed New Jersey IFTA Quarterly Tax Return with the quarter's rate schedule. A return needs total miles traveled, total gallons purchased, miles and gallons by jurisdiction, and the average fleet miles per gallon. Paper filings must be postmarked by the due date.
- License period
- IFTA licenses and decals expire December 31 each year, and a license is valid for no more than 12 months. Renewal notices arrive in the mail by the middle of November. A carrier that files a complete renewal application by December 31 gets up to a two-month grace period to receive and display the new decals, but the grace period is for display only, not for filing the renewal. The decal year runs January 1 through December 31, so a decal cannot be applied to a vehicle before January 1 even if the carrier renewed in December.
- Renewal
- Renew online through the Motor Carrier Services login, by mailing the completed renewal notice, or in person. Online renewal requires an account that has been active within the last six years and that is not delinquent for any tax quarter. Anyone renewing on the account holder's behalf needs a notarized power of attorney and a matching copy of their driver license.
- Decal display
- Two decals are issued for each qualified motor vehicle. One goes on the exterior of the passenger side of the power unit and the second on the exterior of the driver side. Decals assigned to a new owner-operator whose qualified vehicle is under a long-term lease must be recalled once the lease ends. Failure to display the decals properly can cost the operator a trip permit purchase and a fine.
- Refunds
- An overpayment is processed as a credit unless the refund box is marked, and cumulative refunds under $100 are carried forward as a credit rather than paid out. A refund is issued only after the Commission determines all tax liabilities, including outstanding audit assessments, are satisfied to every member jurisdiction, and it can be denied while any quarterly report is unfiled. Fuel purchased cannot exceed fuel used. Credit amounts expire four years after the tax return due date or filing date, whichever is later.
- Trip permit: note
- In lieu of registering in a motor fuel use tax program, an interstate motor carrier operating commercial vehicles in New Jersey buys a 96-hour trip permit at an anticipated cost of $25 each. The permit shows the time and date of issue plus owner and vehicle information and must be carried in the cab of the vehicle it was issued for. New Jersey offers the same 96-hour credential to out-of-state carriers in lieu of regular IFTA licensing.
| Item | Fee USD | Basis |
|---|---|---|
| New IFTA account application | 10 | per vehicle |
| Additional decal set | 10 | per set of two decals |
| Replacement decal set | 10 | per set of two decals |
| 96-hour IFTA trip permit for an interstate carrier operating in New Jersey without an IFTA license | 25 | per permit |
| Period | Due |
|---|---|
| Q1, January through March | April 30 |
| Q2, April through June | July 31 |
| Q3, July through September | October 31 |
| Q4, October through December | January 31 |
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what New Jersey can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Application: Methods
- A new account can only be opened by mail to NJMVC, P.O. Box 133, Trenton, NJ 08666-0133, or in person at the Trenton office at 120 South Stockton Street. Renewals, additional and replacement decals, account changes, and quarterly tax returns can be handled online through the Motor Carrier Services login.
- Application: Requirements
- The application asks for the FEIN or Social Security number, legal and trade name, business address, separate mailing addresses for credentials and for tax returns, the type of business entity, contact person, whether the vehicles are under a lease and who reports operations, the fuel types used, whether bulk storage is maintained and where, and whether the applicant previously held an IFTA license in another jurisdiction and whether it is suspended or revoked. An account opened under a business name needs proof of the federal tax ID on a preprinted IRS form or a New Jersey Certificate of Authority; an account under a personal name needs a valid New Jersey driver license. A current gas, electric, or telephone bill is accepted as proof of address, but a cell phone bill is not. A notarized power of attorney is required if someone else presents the application.
- License period
- IFTA licenses and decals expire December 31 each year, and a license is valid for no more than 12 months. Renewal notices arrive in the mail by the middle of November. A carrier that files a complete renewal application by December 31 gets up to a two-month grace period to receive and display the new decals, but the grace period is for display only, not for filing the renewal. The decal year runs January 1 through December 31, so a decal cannot be applied to a vehicle before January 1 even if the carrier renewed in December.
- Renewal
- Renew online through the Motor Carrier Services login, by mailing the completed renewal notice, or in person. Online renewal requires an account that has been active within the last six years and that is not delinquent for any tax quarter. Anyone renewing on the account holder's behalf needs a notarized power of attorney and a matching copy of their driver license.
Who licenses in New Jersey
New Jersey is your base jurisdiction when the qualified vehicles are registered here, you have an established place of business here from which the operations are run, the operational control and records are kept here or can be produced here, and the trucks actually run New Jersey highways.
Qualified means the vehicle carries persons or property and passes the axle and weight test the Commission publishes, alone or in combination. Government vehicles, restricted plates, and recreational vehicles are excepted.
A New Jersey based carrier that runs qualified vehicles into at least one other member jurisdiction may apply. One that qualifies and declines buys a fuel permit for every member jurisdiction it passes through instead. A truck that never leaves the state does not need the license, and the Commission answers that question directly.
How to open the account
Only two ways in, and neither is online. A new account is opened by mailing the license application to the Trenton post office box or by walking it into the Stockton Street office. Renewals, extra and replacement decals, account changes, and quarterly returns all run through the Motor Carrier Services login afterwards, so the mail-only step is once.
The application asks for the federal tax identifier or social security number, the legal and trade name, the business address, separate mailing addresses for credentials and for returns, the entity type, whether the vehicles are leased and who reports them, the fuel types, whether you keep bulk storage and where, and whether you have held a license in another jurisdiction. A business-name account needs proof of the federal tax identifier on a preprinted form or a state certificate of authority; a personal-name account needs a state driver license. A utility bill proves address, a mobile phone bill does not, and anyone presenting the application for someone else needs a notarized power of attorney.
Decals, the license year, and renewal
Two decals per qualified vehicle, one on the exterior of each side of the power unit. Decals assigned to an owner-operator under a long-term lease have to be recalled once the lease ends, and failing to display them properly can cost the operator a trip permit purchase and a fine.
The license year is the calendar year. Renewal notices arrive by mail in the middle of November, and a carrier that files a complete renewal by the year end gets a short grace period to receive and display the new decals. That grace is for display only, not for filing the renewal late, and a decal cannot go on a vehicle before the new year starts. Online renewal needs an account active within the last several years and current on every tax quarter.
Filing, penalties, and the credential trap
Returns are quarterly and the due dates are fixed: the last day of the month after each quarter closes, rolling to the next business day when that falls on a weekend or a legal holiday. The filing date is the date the return is paid in full, so a return filed without payment is not filed. Paper returns must be postmarked by the due date.
A late or missing return draws a penalty set as the greater of a flat amount or a share of the net tax due to all member jurisdictions, plus interest tied to a federal underpayment rate and computed monthly. Delinquent accounts face suspension, and an amended return filed after the due date is treated as late.
The trap is the one that catches carriers who think the two credentials are separate. Failing to file the fourth-quarter return for the preceding year suspends the apportioned registration as well as the fuel tax license.
The tax rates live in the quarterly matrix
IFTA rates change every quarter, so we keep them in one refreshed store instead of copying them onto every state page. The current quarter is 3Q 2026. Use the IFTA rates by state table for the full matrix, or the IFTA calculator to run your miles and gallons against the current rates.
For the registration-to-return process in order, follow the New Jersey IFTA filing walkthrough.
What pairs with IFTA
IFTA and IRP travel together: the same interstate operation that needs a fuel tax license usually needs apportioned plates through New Jersey IRP. If you are still setting up, the full order of operations is in start a trucking company in New Jersey.
Frequently asked questions
Who administers IFTA in New Jersey?
- The Motor Vehicle Commission, through the Motor Carrier Services fuel tax section in Trenton. The same division runs apportioned registration, so one office handles both credentials, which is also why missing a fuel tax return can cost you the plates.
Do I need IFTA if I only run inside New Jersey?
- No, and the Commission answers it plainly: if you never leave New Jersey, no. The license exists for a New Jersey based carrier running qualified vehicles in at least one other member jurisdiction, and it stands in for buying fuel permits in each of them.
Can I open a New Jersey IFTA account online?
- No. A new account is opened by mail to the Trenton post office box or in person at the Stockton Street office, on the license application form. Everything after that, including renewals, extra decals, account changes, and quarterly returns, runs through the Motor Carrier Services login.
What does the New Jersey IFTA license cost?
- New Jersey prices the credential per decal set rather than as a license fee, and it publishes no separate license charge. A per-vehicle amount is due with the new account application, extra and replacement sets are priced the same way, and a decal that never arrived from a renewal is replaced free after a signed affidavit. The sourced schedule on this page carries the amounts.
When are New Jersey IFTA returns due?
- Quarterly, on the last day of the month following the end of each calendar quarter, moving to the next business day when that lands on a weekend or holiday. Late or missing returns draw a penalty of a flat amount or a share of the net tax due, whichever is greater, plus monthly interest. The sourced fields carry the figures.
Haul Handbook publishes educational information about trucking registration and compliance requirements. This is not legal, financial, or tax advice. Rules, fees, and deadlines change; confirm with the agency before you file or pay.