IFTA overview
How is the IFTA base jurisdiction defined?
The International Fuel Tax Agreement (IFTA) base jurisdiction is where the registrant has an established place of business or residency, where the qualified vehicles are based, and where the records of these vehicles are maintained or made accessible. Additionally, mileage must be accrued within that jurisdiction.
What vehicles qualify for IFTA?
Vehicles that travel in two or more member jurisdictions and meet one of the following criteria qualify for IFTA:
- Two axles when the gross vehicle weight exceeds 26,000 lbs.
- Three or more axles, regardless of weight.
- Combination weight when the combined weight exceeds 26,000 lbs.
IFTA quarterly dates
|
Quarter |
Reporting Period |
Filing Period Opens |
Filing Due |
|
Quarter 1 |
Jan. 1 – March 31 |
April 1 |
April 30 |
|
Quarter 2 |
April 1 – June 30 |
July 1 |
July 31 |
|
Quarter 3 |
July 1 – Sept. 30 |
Oct. 1 |
Oct. 31 |
|
Quarter 4 |
Oct. 1 – Dec. 31 |
Jan. 1 |
Jan. 31 |
IFTA license and decals
|
IFTA License, renewed annually on Jan. 1 |
$28.00 |
|
DVS Filing Fee, with IFTA License renewal |
$12.00 |
|
IFTA Decal, per set of two |
$2.50 |