What is the International Fuel Tax Agreement (IFTA) and what are the requirements?

The International Fuel Tax Agreement (IFTA) is an agreement among states to report fuel taxes by interstate motor carriers. 

To register, you must:

• Have an established place of business in the State from which motor carrier operations are performed.
• Mileage must be accrued in your base State.
• your operating records of the fleet must be maintained or can be made available in your State, and
• you must operate in at least one other IFTA jurisdiction.

Under the IFTA, you are issued an IFTA license and one set of your State IFTA decals for your truck, which will allow you to operate in all other IFTA jurisdictions without buying additional decals from those jurisdictions. A copy of the IFTA license may be used in your truck instead of the original license.

Further information regarding IFTA can be obtained by calling the Truckers Accounting and Permitting Service, Inc. at 800-553-8277.

How do I register under the International Fuel Tax Agreement (IFTA)?

Complete an IFTA application for the State you are in or have Truckers Accounting and Permitting Service, Inc. do this for you. Once you register with IFTA, a quarterly tax return must be filed even if the licensee does not operate or purchase fuel in any IFTA jurisdiction in any particular quarter.

How do I file an IFTA quarterly tax return?

An IFTA Tax Return which is mailed on a quarterly basis to licensed carriers. Included with these forms is the IFTA Quarterly Tax Rate Schedule. Tax rates can be viewed, printed or downloaded at www.iftach.org. Step by step instructions for completion of the tax return can be found in the instructions with the tax return.

What are the reporting quarters and due dates for the IFTA tax return filings?

Tax Return Reporting Quarters Due Dates

January thru March April 30

April thru June July 31

July thru September October 31

October thru December January 31

What is the expiration date and renewal period for IFTA decals?

IFTA decals expire on December 31st of each year. However, there is a two-month grace period extending through February of the next fuel tax registration year.

I am an interstate trucker operating in Florida and Georgia. I pay all my diesel fuel tax at the pump. Why am I required to file a tax return each quarter and pay more tax to the state of Florida, especially when I have already paid all of my diesel fuel tax at the pump in both Georgia and Florida when I bought it?

Even though you paid diesel fuel tax at the pump in Florida, you may have burned (or used) some of this fuel in Georgia. Likewise, you may have bought fuel in Georgia and burned it in Florida. In this instance, since Florida is requiring you to pay more tax, it appears that you purchased more fuel in Georgia and used it in Florida than you purchased in Florida and used in Georgia. If this is true, Georgia should owe you a refund. This is called “fuel tax equalization” between states. It is important that you retain all of your fuel receipts, so that you can prove when, where and how much fuel you purchased during any given tax period. It is also important that you retain all of your trip sheets (mileage records for each state).

If you need further assistance or explanation of fuel use taxation or have any other questions about fuel use tax records, please contact Truckers Accounting and Permitting Service, Inc. at 800-553-8277.