Who is required to file IFTA?
An interstate motor carrier operating "qualified motor vehicles" between at least 2 member jurisdictions ( The 48 contiguous states of the US and 10 Canadian provinces ) must have an International Fuel Tax Agreement (IFTA) license and decals issued by their base jurisdiction.
If you have the IFTA license, you must file the Quarterly IFTA Return to your base jurisdiction. Qualified motor vehicle means a motor vehicle or combination of vehicles used, designed, or maintained for the transportation of persons or property having:
- 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.
Base jurisdiction means the member jurisdiction where:
- Qualified motor vehicles are based for vehicle registration purposes
- Operational control and operational records of the licensee's qualified motor vehicles are maintained or can be made available in case of an audit
- And where qualified motor vehicles traveling through the jurisdiction within the fleet accrue some mileage