New Hampshire International Fuel Tax Agreement (IFTA) Guide

The International Fuel Tax Agreement (IFTA) is a reciprocal agreement between the lower 48 U.S. states and Canadian provinces that simplifies the reporting of fuel use by motor carriers. In New Hampshire, the program is administered by the Department of Safety, Division of Motor Vehicles. Motor carriers based in New Hampshire that operate qualified motor vehicles in two or more jurisdictions must register for an IFTA license and decals to ensure fuel taxes are redistributed according to actual road usage. A qualified motor vehicle is defined as a power unit having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds, or having three or more axles regardless of weight. Failing to maintain accurate records or missing quarterly deadlines results in mandatory penalties and interest charges. New Hampshire carriers must track every mile driven in each jurisdiction and retain all original fuel receipts for at least four years. DispatchTool assists New Hampshire owner-operators by automating the tracking of state-line crossings and calculating total miles per jurisdiction based on truck-safe routing. This data integration simplifies the preparation of quarterly IFTA returns by providing a unified record of miles and fuel purchases. To start managing your compliance documentation more effectively, create a DispatchTool account.

New Hampshire IFTA Registration Requirements

To register for IFTA in New Hampshire, a carrier must have an established place of business in the state from which motor carrier operations are performed and where operational records are maintained. The applicant must have a valid USDOT number and the fleet must include at least one qualified motor vehicle that travels in at least one other IFTA jurisdiction. The New Hampshire Department of Safety (NHDOT) requires the submission of Form DSMV 140, the IFTA License Application. Unlike some states that charge for the license itself, New Hampshire requires a fee of $10.00 for each set of two decals. Every qualified vehicle in the fleet must display one decal on each side of the exterior cab. New Hampshire IFTA licenses are valid for one calendar year, expiring on December 31st.

Quarterly Filing Deadlines and Penalties

New Hampshire carriers must file IFTA tax returns four times per year, even if no taxable fuel was used or no miles were driven during the quarter. The deadlines are strictly enforced: Q1 (Jan-Mar) is due April 30; Q2 (Apr-Jun) is due July 31; Q3 (Jul-Sep) is due October 31; and Q4 (Oct-Dec) is due January 31. If the due date falls on a weekend or a legal holiday, the next business day is considered the deadline. The penalty for late filing is $50.00 or 10% of the net tax due, whichever is greater. Furthermore, interest is charged on all delinquent taxes at a rate of 1% per month. The New Hampshire DMV strictly adheres to these timelines to ensure the state remains in compliance with the International Fuel Tax Association standards.

Record Keeping and Documentation Standards

The NHDOT Division of Motor Vehicles mandates that carriers maintain detailed Individual Vehicle Distance Records (IVDR) for every trip. These records must include the date of the trip, trip origin and destination, total trip distance, and distance traveled in each jurisdiction. Fuel records must include original invoices or credit card receipts showing the date of purchase, name and address of the seller, number of gallons purchased, type of fuel, and the unit number of the vehicle. New Hampshire requires these records to be preserved for four years from the filing date or the due date of the return, whichever is later. During an audit, if a carrier cannot provide adequate documentation, the state may deny fuel credits and estimate tax liability based on a standard of 4.0 miles per gallon.

New Hampshire Fuel Tax Rates and Calculations

As of 2024, the New Hampshire state motor fuel tax rate is $0.222 per gallon for both gasoline and diesel fuel. When filing a quarterly return, carriers must calculate the total tax due to all jurisdictions visited. This is done by determining the total miles driven and dividing it by the total gallons consumed to find the fleet's average fuel consumption (MPG). This MPG is then applied to the miles driven in each specific state to determine the taxable gallons for that state. The carrier then subtracts the gallons of fuel already purchased in that state (on which tax was paid at the pump) to find the net tax or credit. For example, if a carrier drives 5,000 miles in a state with a $0.30 tax rate but only purchased fuel in New Hampshire, they will owe the difference to the other jurisdiction.

IFTA Exemptions in New Hampshire

New Hampshire provides specific exemptions for certain types of vehicles and operations. Vehicles owned and operated by the United States government, the State of New Hampshire, or any political subdivision thereof are exempt from IFTA requirements. Additionally, fuel used in power take-off (PTO) equipment may be eligible for a refund or credit if the carrier can document the amount of fuel used for non-propulsion purposes. However, it is important to note that miles driven on private roads are generally not exempt from the total distance calculation in New Hampshire, though they may be excluded from the taxable distance calculation in certain other jurisdictions. Carriers should consult the NHDOT IFTA manual for specific off-road fuel usage documentation requirements.

Annual License Renewal Process

New Hampshire IFTA licenses must be renewed annually through the Division of Motor Vehicles. Renewal applications should be submitted at least 30 days prior to the December 31 expiration date to ensure new decals arrive before the start of the new year. Carriers who are not in good standing—meaning they have unfiled returns or unpaid tax liabilities—will have their renewal applications denied. The state provides a grace period through February of the new year for the display of current decals, provided the carrier has a valid license for the new year. However, carriers operating without a valid license or current decals after the grace period face fines starting at $100.00 and potential impoundment of the vehicle.

Sources

New Hampshire Department of Safety - Division of Motor Vehicles (2024) — https://www.dmv.nh.gov/commercial-drivers/ifta International Fuel Tax Association, Inc. (IFTA) (2024) — https://www.iftach.org/ New Hampshire Revised Statutes Annotated (RSA) 260:52 (2023) — https://www.gencourt.state.nh.us/rsa/html/XXI/260/260-52.htm

Frequently asked

What is the fee for New Hampshire IFTA decals?

The fee for a set of two IFTA decals in New Hampshire is $10.00. One set is required for each qualified motor vehicle operating in the fleet.

How long must I keep my fuel receipts in New Hampshire?

New Hampshire requires all motor carriers to maintain fuel receipts and mileage records for a minimum of 4 years from the date the tax return was filed.

What happens if I file my IFTA return late in New Hampshire?

A late filing results in a penalty of $50.00 or 10% of the total tax liability, whichever is greater, plus interest at a rate of 1% per month on the unpaid balance.

Do I need an IFTA license if I only drive within New Hampshire?

No, if you operate a qualified motor vehicle exclusively within the borders of New Hampshire, you do not need an IFTA license. IFTA is only required for interstate or interprovincial travel.

Does New Hampshire require electronic filing for IFTA?

Yes, the New Hampshire Department of Safety encourages the use of their online portal for filing quarterly tax returns to ensure faster processing and immediate confirmation of receipt.