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Frequently Asked Questions about IFTA

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What is IFTA?

IFTA is the International Fuel Tax Agreement. Through IFTA, member jurisdictions act cooperatively to administer and collect motor fuel use taxes. Instead of buying a fuel permit from every state you drive through, you file one quarterly return with your base jurisdiction, and the jurisdictions settle with each other.

Which jurisdictions are members?

The 48 contiguous states of the United States and 10 Canadian provinces are members of IFTA. Alaska and Hawaii are not members.

Should I apply for an IFTA license?

If you are based in a member jurisdiction and operate a qualified motor vehicle in two or more member jurisdictions, yes. If you usually operate in one jurisdiction but make occasional trips outside your base jurisdiction, you may be able to buy trip permits for that occasional travel instead. A permitting service can quote you rates.

What is a qualified motor vehicle?

A qualified motor vehicle is one used, designed or maintained to transport people or property and that:

  • has two axles and a gross vehicle weight or registered gross vehicle weight over 26,000 pounds (11,797 kilograms); or
  • has three or more axles, regardless of weight; or
  • is used in combination, when the weight of the combination is over 26,000 pounds (11,797 kilograms) gross or registered gross vehicle weight.

Recreational vehicles are not qualified motor vehicles.

Where do I apply for an IFTA license?

Apply to your base jurisdiction: the jurisdiction where your qualified motor vehicles are registered, where some of your travel takes place, and where the operational control and operational records are kept or can be made available.

What if I have qualified vehicles registered in more than one jurisdiction?

Contact one of them. You may be able to consolidate your operations under one license, and the jurisdiction you contact will tell you how.

When are IFTA returns due?

Returns are filed quarterly and are normally due on the last day of the month after the quarter ends: April 30, July 31, October 31 and January 31. Your base jurisdiction's website has the official dates, and some jurisdictions have their own forms.

What records do I need?

For each quarter you need the miles driven in each jurisdiction and the gallons of fuel purchased in each, with receipts. Trip Sheet Central builds the quarterly summary from the miles and fuel you enter on your trips, including miles by state from the iPhone app's GPS tracking. A related question is covered in Is DEF reported in IFTA fuel tax reports?