Indiana Motor Carrier Fuel Tax License
A fuel tax account, Intrastate Motor Carrier Fuel Tax (MCFT) license, and compliance decals are required if you operate commercial vehicles that travel only in Indiana and are used, designed, or maintained for the transportation of persons or property having:
- Two axles with a gross vehicle weight or registered weight in excess of 26,000 pounds;
- Three axles or more on the power unit, regardless of weight; or
- A combination of power unit and trailing unit with a combined gross vehicle weight or combined registered weight in excess of 26,000 pounds;
- Road tractor that has two axles with a gross vehicle weight, or registered weight, less than 26,000 pounds that travels only in Indiana or in multiple jurisdictions; or
- Tractor truck that has two axles with a gross vehicle weight, or registered weight, less than 26,000 pounds that travels only in Indiana or in multiple jurisdictions.
While your vehicle may meet the requirements listed above, there are some exceptions. The following vehicles are not required to have an MCFT license if they travel only in Indiana:
- Vehicles operated by the State of Indiana or a political subdivision
- Vehicles operated by the United States or by an agency of states in which the State of Indiana participates
- School buses operated by, for, or on behalf of a state, political subdivision of a state, or private or privately operated school
- Vehicles used in casual or charter bus operations
- Vehicles registered by the Bureau of Motor Vehicles as farm trucks, farm trailers, or farm semi trailers and tractors, or under a similar law of another state
- Intercity buses
- Vehicles displaying dealer registration plates
- Recreational vehicles
To apply for an MCFT license, you must submit an MCFT-1A Application and pay an application fee of $25. When applying, the following information will need to be provided to the Indiana Department of Revenue (DOR):
- Proof of a valid Indiana physical address and/or income tax filings with the DOR last three tax years;
- Indiana DOT number or a USDOT number issued to your business; and
- Owner's, partner's, member's or corporate officer’s information including Social Security number (if incorporated, your business must be registered with the Indiana Secretary of State and you must include this on the MCFT-1A application).
If your commercial vehicles meet the above criteria, but leave the State of Indiana, you are still required to have a fuel tax account but must also have an International Fuel Tax Agreement (IFTA) license.
Furthermore, if your fleet consists of qualified vehicles that have International Registration Plan apportioned plates and travel outside of Indiana, in addition to qualified vehicles that have Indiana base plates and travel only inside the State of Indiana, you will need to have an IFTA license for licensing and filing requirements for the entire fleet.