Who is required to file IFTA?
If your "qualified motor vehicle" travels between two or more of the member jurisdictions (48 of the United States and 10 Canadian provinces) you must have an International Fuel Tax Agreement (IFTA) license and decals. If you are required to carry an IFTA license and decal, you will need to 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?
- Your base jurisdiction is also where your truck and information is registered.
- Where your operational control and records are maintained or can be made available in case of an audit.
- The state in which your qualified motor vehicle is traveling through within the fleet, accruing mileage.