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In conjunction with Governor Tom Wolf’s Proclamation of Disaster Emergency, the Pennsylvania Department of Revenue, which administers certain laws falling under the Pennsylvania Vehicle Code, issued an order stating that certain requirements concerning the International Fuel Tax Agreement (“IFTA”) would be waived for the purposes of expediting the delivery of essential services and emergency supplies to areas affected by the COVID-19 pandemic.
Specifically, the Department is waving the IFTA prerequisite for out-of-state carriers to first apply for and obtain a Trip Permit as required by the Pennsylvania Vehicle Code, 75 Pa C.S. § 2102(d)(3) if they are delivering essential services and emergency supplies.
This temporary waiver started on March 19, 2020 and remains in effect until Governor Wolf determines that the emergency has ended, or 30 days, whichever occurs later.
All other applicable laws related to the operation of a commercial vehicle, such as commercial driver licensing, safety and insurance requirements remain in effect.
If you have any questions, please do not hesitate to contact your state and local tax consultant.
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