Arkansas IFTA State Tax Overview
- Updated April 27, 2023 - 8.00 AM - Admin, TrucklogicsThe State of Arkansas is a member of the International Fuel Tax Agreement (IFTA).
Read through this page to explore everything related to the State of Arkansas’s registration and renewal process of IFTA.
To offer a comprehensive understanding, we have listed the IFTA reporting requirements, the penalty imposed, and other important resources.
Table of Contents:
- 1. Who is Required To Register for Arkansas IFTA?
- 2. How do I Apply for New Arkansas IFTA Fuel Tax Accounts
- 3. Arkansas IFTA Renewals
- 4. When is the due date to file Quarterly Arkansas IFTA Returns?
- 5. Arkansas IFTA Penalties
- 6. Arkansas IFTA Audits
- 7. Choose TruckLogics for generating IFTA Reports & managing your business efficiently
- 8. Sources
1. Who is Required To Register for Arkansas IFTA?
If you own a qualified motor vehicle in Arkansas, you must register for IFTA filing in the state. A qualified motor vehicle is a motor vehicle used, designed, or maintained to transport persons or property having:
- Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or
- Is used in combination when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.
Qualified Motor Vehicles do not include recreational vehicles unless they are used in conjunction with any business endeavor. Recreational vehicles are vehicles such as motor homes, pickup trucks with attached campers, and buses used exclusively for personal pleasure by an individual.
2. How do I Apply for New Arkansas IFTA Fuel Tax Accounts?
You will need to complete an Arkansas IFTA application form and submit it to the Motor Fuel Tax Section. Incomplete applications will be returned, which will delay processing. Must have an established IRP account. There is no fee for IFTA decals. Once the application is approved, credentials will be mailed that day or the following day. Same day decals are available when you apply in person.
3. How do I Renewal my IFTA accounts
Renewals can be completed online or by mail.
4. When is the due date to file Quarterly Arkansas IFTA Returns?
An Arkansas quarterly IFTA return must be filed by the due date:
Arkansas Reporting Periods | Arkansas IFTA Filing Deadlines |
---|---|
January - March | April 30 |
April - June | July 31 |
July - September | October 31 |
October - December | January 31 |
*If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered the tax reporting filing due date.
Note: An Arkansas IFTA fuel tax report must be filed even if no fuel was used.
5. Arkansas IFTA Penalties
A late penalty of $50 or 10% of the net tax liability, whichever is greater, is assessed on returns received after the filing deadline. Interest is computed on all delinquent taxes due to each jurisdiction at a rate of 1% per month. Even if you have a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax due and is calculated beginning the day after the due date of the return for each month, or fraction of a month, until paid.
6. Arkansas IFTA Audits
IFTA audits are used to verify compliance, and base jurisdictions are required to audit 3% of the IFTA accounts in their state per year. The licensee will contact in writing at least 30 days prior to the audit and must make the required records available at the time of the audit. IFTA Audits are never fun, but keeping detailed records that include all required information will take the stress out of the audit process.
Filing Arkansas IFTA fuel tax can be difficult and time-consuming. For more details, see www.dfa.arkansas.gov/trucking.
Let take the paperwork out of your way by using our Arkansas Quarterly IFTA Filing Services! Our quarterly filing packages start at $75. (Contact us for multiple vehicle pricing.)
7. Choose TruckLogics for generating IFTA Reports & managing your business efficiently.
The efficient method to stay organized and maintain compliance is with the expertise of cloud-based trucking management software.
All aspects of your business, such as managing dispatches, expenses, invoices, and generating IFTA Reports, can all be handled in one place.