Idaho State Tax Commission

Idaho State Tax Commission

IFTA Licensees

tax.idaho.gov/ifta

Introduction

Interstate motor carriers buy tax-paid fuel in each jurisdiction they travel through. This tax is used to pay for the carriers' use of the highways in these jurisdictions.

The International Fuel Tax Agreement (IFTA) is an agreement among 58 jurisdictions – 48 U.S. states and 10 Canadian provinces. The agreement reduces paperwork and standardizes fuel use tax reporting.

For example:

  • All jurisdictions use the same definition for qualifying motor vehicles (R130.100.015).
  • A carrier selects one base jurisdiction to report all travel instead of filing a separate return for each jurisdiction the carrier travels in (R130.100.005).
  • A single fuel use tax license allows a carrier's vehicles to travel in all IFTA jurisdictions (R150).
  • Only the base jurisdiction audits the carrier (R1310).

Throughout these pages, notes such as P1300 refer to portions of the IFTA Procedures Manual, and notes such as R1310 refer to the IFTA Articles of Agreement. Both can be found on the IFTA website.

Most U.S. states and Canadian provinces are members of IFTA. However:

  • In the U.S: Alaska, Hawaii, and the District of Columbia aren't members.
  • In Canada: the Northwest, Yukon, and Nunavut territories aren't members.

Idaho's fuel tax licensing requirements

If you have one or more IFTA-qualified motor vehicles in Idaho and you operate in at least one other IFTA jurisdiction, you must either:

  • Get an IFTA license in Idaho or in another qualifying base jurisdiction, or
  • Buy temporary fuels tax permits when you travel.

If you've registered your IFTA-qualified motor vehicle(s) under the Idaho International Registration Plan (IRP), you must either:

  • Get an Idaho IFTA license, or
  • Buy a temporary fuels tax permit when traveling in any IFTA jurisdiction, including Idaho.

Some Idaho carriers with IFTA-qualified motor vehicles never leave Idaho or rarely travel outside Idaho. These carriers register under Idaho's Full Fee registration program.

If you're under Idaho's Full Fee program and travel in another IFTA jurisdiction but don't want to convert your vehicle's registration to an IRP registration, you must do one of the following:

Option 1:
Get an Idaho IFTA license and Register Full Fee in other IFTA jurisdictions, unless operating under a registration fee reciprocity agreement
or
Buy temporary registration fee permits in other IFTA jurisdictions
Option 2:
Buy temporary fuels tax permits in other IFTA jurisdictions and Register Full Fee in other IFTA jurisdictions, unless operating under a registration fee reciprocity agreement
or
Buy temporary registration fee permits in other IFTA jurisdictions

Note: To qualify for an Idaho IFTA license you must travel in at least two IFTA jurisdictions.

If you're an IFTA licensee, you must record and report to your base jurisdiction all distances traveled in IFTA jurisdictions and all fuel purchases for each IFTA-qualified vehicle. Your base jurisdiction will provide your IFTA license and decals.

If you're based outside Idaho and not licensed through IFTA, you must have an Idaho temporary fuels tax permit for travel in Idaho. You can get information on temporary fuel tax and registration fee permits from the Idaho Transportation Department (ITD) or an Idaho Port of Entry.

Qualifying for an Idaho IFTA license

Only qualified vehicles can be part of an IFTA fleet, carry an IFTA license (cab card), and display IFTA decals. Only the distance or gallons of qualified vehicles can be reported on an IFTA fuel tax return. Vehicles that don't qualify include: recreational vehicles, motor homes, pickup trucks with attached campers, and buses that are used exclusively for personal pleasure.

An Idaho-based interstate motor carrier qualifies for an Idaho IFTA license if it travels in Idaho and at least one other IFTA jurisdiction and operates IFTA-qualified motor vehicles.

All IFTA fleet vehicles must have a photocopy of the current IFTA license (cab card) in the vehicle and current IFTA decals on the lower rear sides of the vehicle's cab. IFTA licensees will receive a cab card and decals when they first apply with their base jurisdiction and then annually when they renew their license.

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August 28, 2017