The International Fuel Tax Agreement (IFTA) is a base state agreement among states and Canadian provinces to simplify the reporting of fuel use taxes by interstate motor carriers.
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Alabama |
Kansas |
New Hampshire |
Rhode Island |
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Alberta |
Kentucky |
New Jersey |
Saskatchewan |
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Arizona |
Louisiana |
New Mexico |
South Carolina |
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Arkansas |
Maine |
New York |
South Dakota |
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British Columbia |
Manitoba |
Newfoundland |
Tennessee |
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California |
Maryland |
North Carolina |
Texas |
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Colorado |
Massachusetts |
North Dakota |
Utah |
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Connecticut |
Michigan |
Nova Scotia |
Vermont |
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Delaware |
Minnesota |
Ohio |
Virginia |
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Florida |
Mississippi |
Oklahoma |
Washington |
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Georgia |
Missouri |
Ontario |
West Virginia |
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Idaho |
Montana |
Oregon |
Wisconsin |
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Illinois |
Nebraska |
Pennsylvania |
Wyoming |
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Indiana |
Nevada |
Prince Edward Island |
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Iowa |
New Brunswick |
Quebec |
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The advantage of IFTA is that it allows a base jurisdiction to:
Ÿ Issue one IFTA credential (license and decal) which allows operation in all member jurisdictions; and
Ÿ Require only one quarterly tax report for operation in all member jurisdictions; and
Ÿ Perform fewer audits.
IFTA allows the consolidation of fuel tax reporting for member jurisdictions, which leads to savings in time and costs for both the interstate carrier and the base jurisdiction.
Iowa is your base jurisdiction for IFTA licensing and reporting if:
1. You have an established place of business in Iowa from which motor carrier operations are performed; and
2. You maintain the operational control and records for qualified motor vehicles in Iowa or can make those records available in Iowa; and
3. You have qualified motor vehicles that actually travel on Iowa highways and at least one other IFTA jurisdiction.