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Connecticut Revenue Announces Temporary Waiver of IFTA Requirements

Dated Mar. 31, 2020

SUMMARY BY TAX ANALYSTS

The Connecticut Department of Revenue Services announced that in light of COVID-19, it has temporarily waived International Fuel Tax Agreement credentialing rules for commercial motor vehicles based outside of Connecticut to allow them to transport food, fuel, medical and sanitary supplies, and other necessary items into the state without delay.

DRS issues waiver of certain International Fuel Tax Agreement requirements

The Connecticut Department of Revenue Services (DRS) has issued a temporary waiver of certain International Fuel Tax Agreement (IFTA) credentialing rules to ensure the flow of critical goods — including medical and sanitary supplies, food, fuel, and other items of necessity — reach their destination in Connecticut without interruption. The waiver applies to commercial motor vehicles based outside of Connecticut that transport emergency relief supplies into the state.

Consistent with emergency declarations signed by Governor Lamont in response to the COVID-19 pandemic, Acting Commissioner of Revenue Services John Biello has exercised this authority under Conn. Gen. Stat. §12-2.

The International Fuel Tax Agreement is a multi-state compact that simplifies collection and reporting of fuel use tax by interstate commercial motor vehicles.

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