Abstract: For lack of real-time tracking of vehicle speed, statistics of vehicle flow on road, strict supervision and reasonable scheduling of e-invoice system of coal transportation and sale at present, an intelligent management and control system of coal transportation and sale based on Internet of things was designed by use of technologies of radio frequency identification, machine to machine and global positioning system. Whole structure of the system was introduced in details as well as design schemes of wireless communication terminal on board, transportation and sale management platform and measuring and monitoring station. The actual application shows that the system improves management efficiency and supervision intensity, reduces vehicle congestion status and eliminates occurrence of tax evasion.