If I have a qualified motor vehicle but only occasionally operate via interstate or if I qualify for the rolling stock exemption, do I need to register for IFTA?
One option is to purchase a single trip permit for each jurisdiction through which you intend to travel. Single trip permits allow you to travel temporarily into or through a jurisdiction without registering for IFTA. This option may become expensive if used more than just occasionally. To obtain single trip permits, contact an authorized permit provider. For more information, see MFUT-53, Illinois International Fuel Tax Agreement (IFTA) Carrier Compliance Manual.
Note that the rolling stock exemption applies to sales and use taxes and not IFTA. For more information regarding exemptions for rolling stock, please see the rolling stock certification forms and instructions as well as specific sales and use tax form instructions available on our Aircraft, Vehicles, and Watercraft Sales & Use Tax Forms web page. In addition, both ST-9, A Guide for Reporting Sales Using Form ST-556, Sales Tax Transaction Return, and ST-9-LSE, A Guide for Reporting Sales Using Form ST-556-LSE, Transaction Return for Leases, contain information regarding the rolling stock exemption.