When is a special fuel permit required? If you are not an International Fuel Tax Agreement (IFTA) licensee, you must purchase a special fuel permit when entering this state if the commercial vehicle being operated has:

(1) Two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds; or

(2) Three or more axles regardless of weight; or

(3) Is a combination of vehicles, when the combined gross vehicle weight or registered gross vehicle weight exceeds twenty-six thousand pounds.