Law Enforcement Guide Motor Fuel Use Tax License and Decals

              Illinois Department of Revenue
Law Enforcement Guide
Motor Fuel Use Tax License and Decals
Which vehicles must have a motor fuel use tax license and decals?
“Qualifi ed motor vehicles” traveling in two or more states must have a motor fuel use tax license and decals.
What are “qualifi ed motor vehicles”?
“Qualifi ed motor vehicles” are vehicles used, designed, or maintained for transporting persons or property and either:
■ having two axles and a gross vehicle weight or registered gross weight exceeding 26,000 pounds or 11,793 kilograms;
■ having three or more axles regardless of weight; or,
■ used in combination and the gross weight or the registered gross weight of the combined vehicles exceeds 26,000 pounds or
11,793 kilograms.
What are Illinois’ motor fuel use tax license and decal requirements?
All qualifi ed motor vehicles traveling in or through Illinois must display either:
■ an IFTA (International Fuel Tax Agreement) license and decals from any IFTA member jurisdiction, or
■ an Illinois single-trip permit (no decals). Illinois single-trip permits are valid for only 96 hours.
A valid license or permit must be carried in the cab of each qualifi ed motor vehicle. Valid decals must be displayed on the exterior
portion of the vehicle’s cab - one decal on each side.
Are any qualifi ed motor vehicles exempt in Illinois?
The only qualifi ed motor vehicles exempt from registering for the Motor Fuel Use Tax in Illinois are:
■ recreational vehicles,
■ school buses (must have school bus license plates),
■ state of Illinois or federal vehicles, and
■ qualifi ed motor vehicles operating solely within Illinois for which all motor fuel is purchased within Illinois.
When must qualifi ed motor vehicles display decals?
Qualifi ed motor vehicles are required to display motor fuel use tax decals within these guidelines:
■ Current-year decals are valid from January 1 through December 31.
■ Next-year decals may be displayed beginning December 1 of the current year.
■ Current-year decals must be displayed by March 1 of the current year.
What does the Illinois IFTA motor fuel use tax
license look like?
An example of the license issued to Illinois-based carriers appears to the right.
What do the Illinois IFTA motor fuel use tax
decals look like?
Below are examples of the decals issued to Illinois-based qualifi ed motor vehicles (carriers).
All valid U. S. or Canadian IFTA member license and decals are honored by Illinois.
Example: IFTA license and decals issued by Wisconsin are acceptable in Illinois.
If a valid U. S. or Canadian IFTA member license and decals are not displayed, see
the single-trip permit section on the following page.
What if a qualifi ed motor vehicle is operating with a revoked license?
If a qualifi ed motor vehicle is operating on Illinois roads with a revoked license, the motor vehicle will be placed out of service and not be
allowed to operate until the IFTA license is reinstated.