How to Apply for IFTA in Texas: Form AP-178 and Qualifications

To apply for IFTA in Texas, file the Texas Application for International Fuel Tax Agreement License (Form AP-178) with the Texas Comptroller of Public Accounts. You can submit it online through the Comptroller’s Webfile system or send the paper form by mail, fax, or email. Before you file, confirm your vehicles qualify, confirm Texas is your proper base jurisdiction, and have your tax identification numbers ready. There is no fee for the license or decals.

Confirm Your Vehicles Qualify

IFTA applies to vehicles used in interstate operations that meet any one of these tests:

Two axles and a gross vehicle weight or registered gross vehicle weight over 26,000 pounds
Three or more axles, regardless of weight
A power unit and trailer combination with a combined gross vehicle weight over 26,000 pounds

The vehicle also has to travel between Texas and at least one other IFTA member jurisdiction. If your trucks never leave Texas, you don’t need an IFTA license even if they’re heavy enough to qualify.¹

Texas does not exempt any category of qualifying vehicle. Other states carve out exceptions for government, farm-plated, or recreational vehicles; Texas does not.²

Confirm Texas Is Your Base Jurisdiction

To register through Texas, you need to meet both of these conditions:

You have an established place of business in Texas where motor carrier operations are performed. An established place of business means a physical location, not just a P.O. Box.
You maintain operational control and records for your qualified vehicles in Texas, or can make those records available in the state.

A Texas address alone isn’t enough if your operational records are kept elsewhere. If your vehicles are registered in Texas, you have some travel in the state, and your operational records are here, Texas is your base jurisdiction.¹³

Gather Your Information Before You Start

The Comptroller’s office returns incomplete applications, and the back-and-forth can stall your registration for weeks. Have the following ready before you open the form:

Your eleven-digit Texas Taxpayer Number, used for reporting other Texas taxes. A Texas vendor identification number works in its place.
Your nine-digit Federal Employer Identification Number from the IRS.
Social Security numbers for sole proprietors, corporate officers and directors, and LLC members.
Your legal business name as registered with the Texas Secretary of State or your local county clerk.
The fuel types your fleet uses: diesel, gasoline, propane, compressed natural gas, or liquefied natural gas. Tax rates vary by fuel type and jurisdiction, so this needs to be accurate.
The total number of qualified vehicles in your fleet. You’ll receive two decals per vehicle.

Form AP-178 is available for download from the Comptroller’s website or through Webfile.⁴

Submit Form AP-178

The Comptroller encourages online submission through Webfile. If you don’t already have an eSystems/Webfile account, you’ll create a secure online profile first. The application itself takes about 10 minutes, and online submissions typically process faster because the data enters the system immediately.⁵

If you prefer paper, mail, fax, or email the completed form. The mailing address is:

Texas Comptroller of Public Accounts
111 E. 17th St.
Austin, TX 78774-0100⁴

Applications process in the order received. For questions, the Comptroller’s office is reachable at 800-252-1383.

What You Receive and Where It Goes

Once the Comptroller processes your application, you receive one IFTA license and two decals for each qualified vehicle. Texas issues these at no cost.¹

Place one decal on each side of the cab, on the door. The original license, or a legible copy, must be in the cab of every qualified vehicle during interstate travel. Enforcement officers at weigh stations and roadside inspections will check for both.

Adding Vehicles After You’re Licensed

When you put a new qualified vehicle into service after receiving your initial credentials, you can request a temporary decal permit from the Comptroller. The temporary permit is valid for 30 days, giving you time to receive and affix the permanent decals without pulling the truck off the road. Both the temporary permit and a copy of your IFTA license should be carried in the vehicle until the permanent decals arrive. Your account must be in good standing to receive a temporary permit.

What Happens After You’re Registered

IFTA registration creates two ongoing obligations: quarterly fuel tax returns and an annual renewal.

You file a quarterly fuel tax return with the Comptroller on these deadlines:⁵

First quarter (January through March): due April 30
Second quarter (April through June): due July 31
Third quarter (July through September): due October 31
Fourth quarter (October through December): due January 31

Each return consolidates fuel purchased and miles driven in every jurisdiction you traveled through, and Texas apportions what you owe or what you’re refunded. You file even in quarters your vehicles stayed in Texas; just report zero interstate miles.

Renewal in Texas is simpler than in most jurisdictions. The Comptroller determines renewal eligibility by December 1 each year and automatically issues new credentials if you qualify. You do not submit a renewal application. Automatic renewal can be denied if you’ve failed to file a report, owe money to another member jurisdiction, haven’t traveled interstate in the preceding six consecutive calendar quarters, are delinquent on any Comptroller-administered tax, have a forfeited or canceled registration with the Texas Secretary of State, or are behind on child support or student loan payments.¹

IFTA member jurisdictions honor the previous year’s license and decals through January and February if your account is in good standing, which gives the Comptroller time to mail new credentials. Starting March 1, the current year’s decals must be displayed.⁶

When a Trip Permit Makes More Sense

If you only make occasional trips into Texas and a full IFTA license isn’t practical, you can buy a temporary fuel trip permit instead. Each permit costs $50, covers a single entry into Texas, and is valid for 20 days from the date of entry. A round trip counts as two separate entries.⁷

To purchase one, get a $50 cashier’s check or money order payable to the Texas Comptroller of Public Accounts. Mark the face with “trip permit,” the vehicle’s license plate number or VIN, and the date of entry into Texas. The receipt from the cashier’s check or money order is the permit itself and must be carried in the vehicle. Trip permits can also be purchased through Webfile. For carriers making regular interstate runs, an IFTA license pays for itself after a handful of trips.

1
Texas Comptroller of Public Accounts. International Fuel Tax Agreement (IFTA) Texas Guidebook
2
IFTA, Inc. Vehicle Exemptions
3
IFTA, Inc. Carrier Information
4
Comptroller of Public Accounts. Texas Application for International Fuel Tax Agreement (IFTA) License
5
Comptroller of Public Accounts. International Fuel Tax Agreement (IFTA)
6
IFTA, Inc. IFTA Credential Grace Period
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Comptroller of Public Accounts. Trip Permits