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InstituteFleet TaxesTransportationFleet OperationsEnglishInternational Fuel Tax Agreement (IFTA)AnalysisFocus AreaCompliance and Exceptions (Level 2)USA

International Fuel Tax Agreement

['Fleet Taxes']
International Fuel Tax Agreement
  • The IFTA was originally set up as a cooperative program for the reporting and payment of fuel use taxes and eventually recommended for national adoption by the NGA.
  • IFTA is an agreement on the collection and distribution of fuel use tax revenues among member jurisdictions made up of the lower 48 United States and 10 Canadian provinces.
  • There are no federal regulations that specifically apply to IFTA, but IFTA Inc. manages and administers IFTA.

The International Fuel Tax Agreement (IFTA) was originally set up in 1983 by the states of Arizona, Iowa, and Washington as a cooperative program for the reporting and payment of fuel use taxes. In 1984, federal legislation authorized the formation of a working group on motor carrier procedures to review methods used by the states in the collection of fuel taxes. Finally, in 1987, the National Governor’s Association (NGA) recommended the adoption of a fuel use agreement, now known as the IFTA.

Member jurisdictions

IFTA is an agreement among member jurisdictions — the lower 48 United States and 10 Canadian provinces — for the collection and distribution of fuel use tax revenues. IFTA allows carriers to obtain one fuel license and file quarterly tax returns with the carrier’s base jurisdiction. The carrier obtains the IFTA license, files the taxes, and makes tax payments (as applicable) all through the carrier’s base jurisdiction. The base jurisdiction then distributes the necessary fuel taxes to other jurisdictions.

Carriers traveling in non-IFTA jurisdictions (or for those carriers that do not qualify for IFTA registration) must still follow the procedures and file the returns required by those jurisdictions’ individual statutes and regulations.

Which regulations apply?

While there are no federal regulations that specifically apply to IFTA, the International Fuel Tax Association, Inc. (IFTA, Inc.), is a non-profit corporation which manages and administers IFTA.

The documents that establish the rules of IFTA are the:

  • Articles of Agreement,
  • Procedures Manual, and
  • Audit Manual.
:
fleet-taxes
FOUNDATIONAL LEARNING
InstituteFleet TaxesTransportationFleet OperationsEnglishInternational Fuel Tax Agreement (IFTA)AnalysisFocus AreaCompliance and Exceptions (Level 2)USA

International Fuel Tax Agreement

InstituteFleet TaxesFleet taxesTransportationIn Depth (Level 3)Focus AreaHeavy vehicle use tax HVUTFleet OperationsEnglishInternational Fuel Tax Agreement (IFTA)AnalysisIRP and IFTA recordkeepingUSA

Recordkeeping requirements: Distance records

InstituteFleet TaxesFleet taxesTransportationFocus AreaUSAFleet OperationsBulk Fuel RequirementsEnglishInternational Fuel Tax Agreement (IFTA)AnalysisIRP and IFTA recordkeepingIn Depth (Level 3)

Recordkeeping requirements: Fuel records

InstituteFleet TaxesFleet taxesTransportationFocus AreaUSAFleet OperationsEnglishInternational Fuel Tax Agreement (IFTA)AnalysisIRP and IFTA recordkeepingIn Depth (Level 3)

Recordkeeping requirements: IFTA Decals and Reports

InstituteFleet TaxesFleet taxesTransportationFocus AreaUSAFleet OperationsEnglishInternational Fuel Tax Agreement (IFTA)AnalysisIRP and IFTA recordkeepingIn Depth (Level 3)

Recordkeeping requirements: Quarterly filing

InstituteFleet TaxesFleet taxesHighway use - Mileage taxTransportationFleet OperationsEnglishInternational Fuel Tax Agreement (IFTA)AnalysisFocus AreaCompliance and Exceptions (Level 2)USA

Highway use – Mileage tax

International Fuel Tax Agreement

InstituteFleet TaxesTransportationFleet OperationsEnglishInternational Fuel Tax Agreement (IFTA)AnalysisFocus AreaCompliance and Exceptions (Level 2)USA
['Fleet Taxes']
International Fuel Tax Agreement
  • The IFTA was originally set up as a cooperative program for the reporting and payment of fuel use taxes and eventually recommended for national adoption by the NGA.
  • IFTA is an agreement on the collection and distribution of fuel use tax revenues among member jurisdictions made up of the lower 48 United States and 10 Canadian provinces.
  • There are no federal regulations that specifically apply to IFTA, but IFTA Inc. manages and administers IFTA.

The International Fuel Tax Agreement (IFTA) was originally set up in 1983 by the states of Arizona, Iowa, and Washington as a cooperative program for the reporting and payment of fuel use taxes. In 1984, federal legislation authorized the formation of a working group on motor carrier procedures to review methods used by the states in the collection of fuel taxes. Finally, in 1987, the National Governor’s Association (NGA) recommended the adoption of a fuel use agreement, now known as the IFTA.

Member jurisdictions

IFTA is an agreement among member jurisdictions — the lower 48 United States and 10 Canadian provinces — for the collection and distribution of fuel use tax revenues. IFTA allows carriers to obtain one fuel license and file quarterly tax returns with the carrier’s base jurisdiction. The carrier obtains the IFTA license, files the taxes, and makes tax payments (as applicable) all through the carrier’s base jurisdiction. The base jurisdiction then distributes the necessary fuel taxes to other jurisdictions.

Carriers traveling in non-IFTA jurisdictions (or for those carriers that do not qualify for IFTA registration) must still follow the procedures and file the returns required by those jurisdictions’ individual statutes and regulations.

Which regulations apply?

While there are no federal regulations that specifically apply to IFTA, the International Fuel Tax Association, Inc. (IFTA, Inc.), is a non-profit corporation which manages and administers IFTA.

The documents that establish the rules of IFTA are the:

  • Articles of Agreement,
  • Procedures Manual, and
  • Audit Manual.
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