IFTA Fuel Tax Assistance

International Fuel Tax Agreement (IFTA)

There are two types of fuel tax requirements for vehicles depending on whether they travel intrastate (within a the State ONLY) or interstate (in more than one state, including Canada). Those that travel interstate are required to register for an International Fuel Tax Agreement (IFTA). 

Interstate fuel tax is the tax commercial transporters pay to drive the nation’s highways. IFTA is calculated according to state tax rates and based on the number of miles and gallons of fuel that are purchased with in each state. 

Only qualified motor vehicles are required to pay IFTA. qualified motor vehicle is defined as a motor vehicle used for the transport of persons or property and has two axles with a gross vehicle weight over 26,000 pounds or three or more axles regardless of weight. IFTA does not apply to recreational vehicles.

Quarterly Tax Reporting Periods

  • January 1 to March 31

  • April 1 to June 30

  • July 1 to September 30

  • October 1 to December 31​

Data Required
  • Date of trip

  • Trip origin and destination

  • Routes of travel including jurisdiction changes

  • Beginning and ending odometer readings

  • Total trip distance

  • Distance by jurisdiction

  • Power unit number

  • Vehicle fleet number

  • Registrant’s name

Record Keeping Requirements
  • Must keep records for four years following the tax returns due date

  • Must keep trip reports that correlate with tax returns

  • Must keep fuel records that correlate with tax returns

  • Retail receipts must include the date of purchase, sellers name and address, number of gallons or liters bought, fuel type, unit number and purchaser’s name

  • ELD Records can be used in lieu of handwritten documents.