Use these definitions to understand the language on IFTA reporting, who must file, and the FAQ.
Agreement
IFTA is the International Fuel Tax Agreement. Under IFTA, member jurisdictions cooperate to administer and collect motor fuel use taxes. IFTA, Inc. states that the 48 contiguous states of the United States and the 10 Canadian provinces are members of IFTA.
IFTA
The name for the agreement and the system used to report motor fuel use taxes.
Member jurisdictions
The states and provinces that take part in IFTA and share the reporting process.
Base jurisdiction
The jurisdiction where the qualified motor vehicles are registered, where some travel occurs, and where operational control and operational records are maintained or can be made available.
Vehicle and distance
These terms describe which vehicles count and how travel is measured for the return.
Qualified motor vehicle
A vehicle used, designed, or maintained to transport persons or property and meeting the IFTA axle and weight rules. Recreational vehicles are not qualified motor vehicles.
Total distance
All miles or kilometers traveled in the tax reporting period by every qualified vehicle in the fleet, whether or not a jurisdiction treats those miles as taxable.
The return
The return is filed by quarter, and the due date follows the close of that reporting period. The base jurisdiction provides the return and tax rates each quarter, and IFTA, Inc. also publishes tax rate files.
Quarterly period
January 1 to March 31, April 1 to June 30, July 1 to September 30, or October 1 to December 31.
Due date
The tax return and full payment are due on the last day of the month following the close of the reporting period. If that day is a Saturday, Sunday, or legal holiday, the next business day is the due date.
Tax rate
The rate used for the quarter. Rates can change, so always check the current quarter before you file. For more help, see the guides.
Not tax advice. Haulbook is not IFTA, Inc. and not your base jurisdiction. The rate is published quarterly by IFTA and must be checked on the official IFTA site.