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Proportional Use (Fuel) Tax Credit (PUC)

What is proportional use (Fuel) tax credit (PUC)?

A credit is given to some carriers who operate vehicles that have to be registered and pay IFTA fuel tax and Motor Carrier fuel tax. This credit is a portion of the tax that you paid on your IFTA-101 or MCFT-101.

Who needs to know about this?

If you have a dump truck, super sucker, auxiliary power unit (APU) or any other equipment that is operated from the same fuel tank as your engine, you might want to look into this credit.

View a list of Proportional Use (Fuel) Tax Credit vehicles by name.

Air Conditioning Unit for Buses
Boom Truck/Block Boom
Bulk Feed Truck
Car Carrier w/Hydraulic Winch
Carpet Cleaning Van
Cement Mixers
Distribution Truck Hot Asphalt
Dump Trailers
Dump Truck
Fire Truck
Leaf Truck
Lime Spreader
Line Truck, Digger/Derrick, Aerial Lift
Milk Tank Truck
Mobil Crane
Pneumatic Tank Truck
Refrigeration Truck
Salt Spreader/Dump w/Spreader
Sanitation Dump Trailer
Sanitation Truck
Seeder Truck
Service Truck w/Jack Hammer
Sewer Cleaning Truck/Sewer Jet
Snow Plow
Spray Truck
Super Sucker
Sweeper Truck (Motor Vehicle)
Tank Truck
Tank Transport
Truck w/Pto Hydraulic Winch
Insulation Van w/Blower
Concrete Pumper
Air Sweeper Truck
Bag Bulk Truck
Bulk Feed Truck Hatchery
Dump Truck Conveyor Belt
Hot Oil Unit
Metz Flowboy Unit
Mobile Service Van
Potty Tank Truck
Press Forklift Tire Truck
Roll-Off Transport
Sanitation Trailer
Tractor Tank Transport
Walking Floor Grain Truck Trailer
Walking Floor Sanitation Trailer
Walking Floor Trailer
Drop Deck Lowboy
Mobile Shredder
Special Concrete Pumper
Classic Car Carrier
Tractor w/Bartlett 5th Wheel
Landoll for Stemler
Rexius Express Blower
Explosive Mixing Truck
Auxiliary Power Unit
Stone Slinger

Remember that you must be certified to make a claim for this credit, and your quarterly fuel tax return must be filed and paid on time.

What do I do next?

  • Find a Prop-1 Proportional Use Credit Certification Application and submit it prior to the April 1 deadline in the year you wish to start making a claim for credit.
  • Once your application has been processed, you will get a confirmation of your certification to claim a proportional use credit for fuel taxes.
  • Each quarter complete an MCS-1789 Claim for Proportional Use Credit and submit it with your timely filed and paid IFTA-101 or MCFT-101 quarterly fuel tax return.
  • Once your claim has been processed, a calculation will be made to determine how much of the claim can be refunded based on the total amount of the claims received by the Indiana Department of Revenue (DOR) for that quarter, and then a refund check will be mailed to your business before the next quarter is due.

If you need more information about the Proportional Use (Fuel) Tax Credit, you may call us at 317-615 -7345, Monday through Friday, 8 a.m. - 4:30 p.m. to see if you qualify.

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