Who is required to file IFTA?
An interstate motor carrier operating a “qualified motor vehicle” traveling between at least to member jurisdictions (48 bordering states of the U.S. and the 10 Canadian provinces) must have an International Fuel Tax Agreement (IFTA) license and decals as issued by their base jurisdiction. If you have an IFTA license you must file a quarterly IFTA return with your base jurisdiction.
Qualified motor vehicles include vehicles that have:
- Two axles and a gross vehicle weight exceeding 26,000 pounds
- Two axles and a registered weight exceeding 26,000 pounds
- Three or more axles regardless of weight
- A combination weight exceeding 26,000 pounds.
Recreational vehicles are exempt from IFTA
Fuel Tax Reporting.
What does “Base Jurisdiction” mean?
- The state in which your qualified motor vehicle is based for registration purposes
- Where operational control and records of the licensee's qualified motor vehicles are maintained or can be made available in case of an audit.
- The state in which the qualified motor vehicle is traveling through within the fleet, accruing mileage.