International Fuel Tax Agreement (IFTA)

An International Fuel Tax Agreement (IFTA) license allows a trucker to obtain a single fuel tax license for operation in any member jurisdiction. 

There are currently 58 states and provinces that are members of the IFTA. For a list of current members and detailed information covering requirments and licensing in South Dakota under the International Fuel Tax Agreement, click here for the latest version of the South Dakota IFTA Procedures Manual

Frequently Asked Questions (FAQ) about IFTA

IFTA Quarterly Return instructions


If you are a motor carrier who operates a qualified vehicle used, designed, or maintained to transport people or property that:

  • Have two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds (11,797 kilograms); or
  • Have three or more axles, regardless of the weight; or
  • Are used in combination when such combination exceeds a gross vehicle weight of 26,000

And you have an established base jurisdiction that will distribute the appropriate amount of tax owed to each IFTA member jurisdiction for you. South Dakota will be your base jurisdiction if:

  • Your vehicle(s) are registered in South Dakota;
  • Your vehicle(s)’s use is controlled from a location in South Dakota; and
  • Your vehicle(s)’s records are maintained or can be made available

As a new trucker applying for an IFTA license for the first time, the following forms must be completed and submitted to the address below.

For more information about obtaining an IFTA license, please contact:

South Dakota Department of Revenue
International Fuel Tax Agreement (IFTA)
445 East Capitol Avenue
Pierre, SD 57501-3185
Phone:  605.773.3541

Click here to visit the Department of Revenue website for further IFTA & IRP information.