Idaho State Tax Commission

Idaho State Tax Commission

IFTA Licensees

For more information on trucking in Idaho, see trucking.idaho.gov and IFTA, Inc.

You can save time and postage by e-filing your IFTA returns and payments. You can also apply for your IFTA license, complete your annual license renewal, and reorder decals — all online.

Recordkeeping

Individual Vehicle Mileage and Fuel Report (IVMR) and Summaries

IFTA requires you to keep mileage and fuel data records on each vehicle for every trip. You must also keep monthly and quarterly mileage summaries that separately state the miles for each vehicle for each jurisdiction where the vehicle is operated. You must also separate each jurisdiction's miles into taxable and nontaxable miles.

IVMRs must include the following:

  • Licensee's name
  • Motor vehicle unit identification
  • Vehicle fleet number
  • Date of trip (start and finish)
  • Trip origin and destination
  • Intermediate trip stops
  • Routes of travel
  • Beginning and ending odometer or hubometer readings for each trip and at the crossing of each jurisdiction's border
  • Total trip miles
  • Mileage by jurisdiction
  • Fuel purchased or drawn from bulk storage

Mileage recordkeeping tips

When listing delivery locations outside of the city, use the name of the nearest city. Indicate road miles and direction from the city. For example, instead of Joe's warehouse that is 10 road miles west of Boise, ID, list "Boise, ID plus 10 west."

Use actual miles traveled, not just intercity miles. If a trip starts from a business on the west side of Boise and you travel into the middle of the city to pick up freight, include these miles. You must document all miles, including non-revenue (deadhead) miles. Don't rely on map or computer program mileage only. Map or computer mileage is the shortest and most direct route between locations and doesn't necessarily reflect the actual mileage driven. Miles per gallon calculations won't be correct if you only use map or computer program mileage. Your IFTA return depends on an accurate MPG.

Fuel records

Taxable fuels reported on an IFTA return include gasoline, diesel, biodiesel, biodiesel blends, propane, natural gas, kerosene, other less commonly used fuels, and blending components. For a complete list of fuels that can be reported on an IFTA return, visit the IFTA Web site. You must keep complete records of all fuel you buy, receive, and use.

Fuel records must contain the following:

  • Date of each fuel receipt
  • Name and address of the person who sold or gave you the fuel
  • Number of gallons received
  • Type of fuel
  • Price per gallon or total price of the fuel
  • Plate or ID number of the vehicle or equipment that the fuel was placed in

You must compile separate totals for each fuel type, and keep separate records for bulk fuel purchases. In addition to the items above, your company name must appear on all receipts or invoices for tax-paid fuel purchases that you take as a credit on your return.

Idaho vendors are required to issue a correct invoice with the above information. Invoices must show that the jurisdiction's fuels tax was paid in order to support the credit taken for tax-paid gallons on the IFTA return.

Over-the-road (OTR) purchases

You must support OTR purchases with a receipt or invoice, a credit card receipt, or an automated vendor-generated invoice or transaction listing. Keep these receipts to document tax-paid gallons.

Bulk fuel

Bulk fuel is normally delivered to your facilities. The term "bulk fuel" can also describe fuel in mobile storage facilities such as tanks used for fueling equipment. For more information, see Publication FT-2, Retail or Bulk Sales of Gasoline and Diesel Fuel.

Bulk fuel records

You must keep detailed records of tax-paid fuel withdrawn from your bulk storage tanks. To get credit, these records must include:

  • Date of withdrawal
  • Unit number of vehicle
  • Number of gallons
  • Purchase and inventory records to confirm that tax was paid on all bulk fuel purchases
  • Fuel type

Records must distinguish fuel placed into IFTA-qualified vehicles from other uses.

Tax-paid fuel purchases

In Idaho, fuels tax is included in the price you pay when you buy gasoline or undyed diesel fuel at the pump or have it delivered into a bulk tank. You pay sales tax on dye-added diesel fuel unless you qualify for a sales tax exemption and have given your supplier a completed exemption certificate (Form ST-101). You must keep copies of all delivery tickets and receipts, and you must document all bulk fuel withdrawals.

When motor fuel is purchased from an Indian-owned retail outlet in Idaho after December 1, 2007, the purchase price may not include the Idaho motor fuels tax and may not qualify as an Idaho tax-paid purchase, unless authorized in an agreement between the state and a specific tribe (Idaho Code sections 63-2444 or 67-4002). See Untaxed Fuel Purchased on Idaho Indian Reservations on our Web site, or contact us.

Summaries

Summary records (monthly or quarterly) must include the following information:

  • Distance summaries per vehicle for each jurisdiction traveled.
  • Fuel summaries per vehicle for each jurisdiction where fuel was purchased are necessary for accurate fuel reporting on the IFTA return.

Record retention

You must keep records to support the information reported on your tax returns for four years from the due date of the return or the actual date the return is filed, whichever is later.

Return to top of page

Last updated Jan. 10, 2012

Search our site