IFTA Fuel Tax Reporting

• IFTA is an agreement between the United States and Canadian provinces that simplifies the reporting of fuel use by motor carriers operating in more than one jurisdiction
• Carriers with IFTA receive an IFTA license and two decals for each qualifying vehicle they operate
• At the end of the fiscal quarter, you are required to complete your fuel tax report, listing all miles traveled in all participating jurisdictions and fuel purchases
• A Qualified Motor Vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and meets the following criteria: it has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, or it has three or more axles, regardless of weight, and is used in combination when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight
• You must contact your base jurisdiction where you have qualified motor vehicles registered, where you have some travel, and where the operational control and operational records are maintained or can be made available

Test your knowledge of the International Fuel Tax Agreement (IFTA) and the reporting requirements for motor carriers operating in multiple jurisdictions. Learn about IFTA licenses, qualifying vehicles, fuel tax reports, and base jurisdiction requirements.