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About IDOR

Motor Fuel

General Overview

Since October 1, 1977, Illinois has imposed a motor fuel use tax on fuel used by interstate commercial motor vehicles. Revenues collected from this tax help, in part, to build and maintain roads and highways.

If you are an Illinois-based carrier operating qualified motor vehicles interstate, you are subject to Illinois' International Fuel Tax Agreement (IFTA) program requirements. IFTA is a base jurisdiction motor fuel use tax agreement in which the base jurisdiction (typically a state) administers motor fuel use taxes for all IFTA jurisdictions and apportions payments to those jurisdictions. IFTA does not, however, administer other state requirements, such as vehicle licensing, operating authority, and non-highway fuel tax refunds.

Statutory Reference

How do I know which of my vehicles qualify for IFTA?

A qualified motor vehicle is a motor vehicle traveling interstate and is used, designed, or maintained for transportation of persons or property and either

Click here if you have these types of vehicles and need to register.

Are there qualified motor vehicles that are exempt in Illinois?

The only qualified motor vehicles exempt from registering for the Motor Fuel Use Tax in Illinois are: