IFTA is the International Fuel Tax Agreement and is a tax collection agreement by and among the 48 contiguous States and the 10 Canadian Provinces bordering the US, in which motor fuels use taxation laws are uniform with respect to qualified motor vehicles operated in more than one member jurisdiction.
A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property having:
Qualified Motor Vehicle does not include recreational vehicles unless they are used in conjunction with any business endeavor. Recreational vehicles are vehicles such as motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.
Prepare your IFTA Quarterly Fuel Tax Report with ExpressIFTA is the fastest, most secure, and error-free way to generate your IFTA report with no manual tax calculations needed.
For first-time registration, complete the IFTA License Application
There is a $2 fee for each set of decals. You will need one set per qualified vehicle.
One IFTA license and a set of decals will be assigned to each IFTA licensee. A photocopy of the license must be maintained in the cab of each motor vehicle. The original license issued by the bureau should be retained at your business address. The IFTA license is valid for the calendar year January 1 through December 31.
The DUE DATE for the quarterly tax return is the last day of the month immediately following the last day of the quarter for which the return is being filed. If the due date falls on a weekend or State holiday, the due date is the next business day.
|Tax Return Reporting Quarters||Due Date|
|January - March||April 30|
|April - June||July 31|
|July - September||October 31|
|October - December||January 31|
Yes, a quarterly fuel tax return must be filed even if no fuel was used. You submit a “zero” report.
Failure to file a return, filing a late return, or failure to remit any or all tax due will result in a penalty of $50.00 or 10% of the net tax due to all member jurisdictions, whichever is greater. Interest is computed on all delinquent taxes dues each jurisdiction at a rate of .4167% per month. Even if you have a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction and is calculated beginning the day after the due date of the return for each month, or fraction of a month, until paid.
The IFTA quarterly tax report will be sent to all IFTA licensees at least thirty (30) days before the due date. Failure to receive the quarterly tax report does not release the licensee from reporting obligations. A quarterly tax report must be filed even if the licensee does not operate or purchase taxable fuel in any IFTA member jurisdiction in a particular quarter.
For renewal, complete the IFTA Renewal Form that you will receive in the mail or, if for some reason you do not receive it, IFTA License Application
States assess fuel and use taxes based on weight, miles traveled and amount of fuel purchased. Returns are to be filed annually, quarterly or monthly based on the type of return.Read More