Search Category: IFTA
IFTA Licensing
Manage your license
IFTA Licensing Requirements
Apply for a new Idaho IFTA License
Renew your Idaho IFTA License
New application
The processing fee for an Idaho IFTA license is $10. IFTA decals are 60 cents for a set of two. Two decals are required for each vehicle. The application is available online, at any Idaho Port of Entry, at the Idaho Transportation Department (ITD) Commercial Vehicle Services, or at Idaho State Tax Commission offices. Your IFTA license and decals are valid from January through December of each year.
Renewal
You must renew your IFTA license and buy new decals annually. Current license holders can submit their renewal online or use the renewal form mailed to them.
IFTA licenses expire on December 31. You can order more decals at any time during the year. The processing fee for renewing or ordering additional decals is $5 plus 60 cents per decal set. If you haven’t filed all your IFTA returns or paid all your tax due (including any penalty or interest), you won’t be able to renew.
IFTA grace period (R655)
After you’ve renewed your IFTA license, you have two months to distribute copies of your IFTA licenses and decals to your IFTA fleet vehicles. You must display your old decals and licenses during this grace period.
Early display of IFTA credentials (R630)
You don’t have to wait until after December 31 each year to put your renewal decals on your IFTA fleet vehicles. If you renew your IFTA license and receive your license and decal sets for the next year, you can put them on your IFTA fleet vehicles as early as November.
Temporary permit
A 30-day IFTA temporary decal is available if you have a current Idaho IFTA license but don’t have enough decals to place a vehicle in service immediately. The temporary decal is valid for 30 days and is vehicle-specific. Each temporary decal costs $10. Temporary decals are available at the Tax Commission offices in Boise, Monday – Friday, from 8 a.m. to 4 p.m.
Bond
You’re not normally required to post a bond if you’re a new IFTA licensee. However, we may require a bond if you don’t file your returns on time, don’t pay the fuel taxes on time, or the results of an audit show you didn’t follow other IFTA requirements.
Account identification
If your company is a corporation, S corporation, LLC, or partnership, its IFTA license number is the federal Employer Identification Number (EIN) issued to it by the Internal Revenue Service. If you’re a sole proprietor, your IFTA number will be your EIN (if you’re required to have one), or your Social Security number. All Idaho IFTA license numbers begin with “ID” (Example: ID 987654321).
Highway use fee
If you travel in Kentucky, New Mexico, New York, and Oregon you must file that jurisdiction’s highway use fee report in addition to filing your Idaho IFTA return. You’ll have to report the distance traveled by your vehicles in these jurisdictions on both the IFTA return and the jurisdiction’s highway use fee report. The fee may be in addition to the IFTA fuel use tax.
Surcharge
Indiana, Kentucky, and Virginia are jurisdictions with a surcharge. When you travel in those states, you’ll pay an additional tax when you complete your IFTA return. You’ll report any distance for these states twice and compute the additional fuel use tax. There’s no credit for tax-paid fuel purchases when computing the surcharge tax.
IFTA Licenses Reporting
Read our 
instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
-
The Province of Newfoundland and Labrador’s reduced tax rates for the third quarter of 2023 didn’t update correctly on IFTA tax returns. Effective July 1, 2023, the province’s tax rates are:
Gasoline - $0.0750 CDN / $0.2143 U.S.
Diesel - $0.0950 CDN / $0.2715 U.S.
Propane - $0.0700 CDN / $0.2000 U.S. - Please see the most current list of IFTA Fuel Tax Holidays, which includes Georgia’s holiday from September 13, 2023, through October 12, 2023.
Form 3150 (Idaho’s IFTA report)
Before IFTA, you had to fill out a separate report for each jurisdiction where you traveled and send the report to that jurisdiction. Now, you use one form (Form 3150) to report for all the jurisdictions where you travel, and you send it to Idaho. You just complete a row for each jurisdiction, instead of completing up to 58 separate reports.
General information
Summarize your miles and gallons for the quarter by jurisdiction. You must file your Form 3150 even if you don’t have travel or owe tax. Use one of these methods to file your report:
- Electronic filing. File securely using Taxpayer Access Point (TAP) at tax.idaho.gov/gototap.
- TAP significantly improves reporting accuracy by calculating totals and entering the correct tax rate. First enter the total miles and gallons to get your miles per gallon (MPG). Then enter miles and tax-paid gallons by jurisdiction.
- Pay on TAP. Avoid penalty and interest by filing your report early and scheduling the payment for the due date.
- Make changes to your account or cancel your license.
- Print copies and save reports.
- Preprinted Form 3150. Complete the preprinted Form 3150 for each filing period. The Idaho State Tax Commission mails these to you.
Important Reminders
Keep records
See recordkeeping for information on records you must keep.
Filing a paper report
You must use Form 3150 for the filing period listed on that form. You can make copies of the blank one in case you make a mistake and need another copy. You can submit the copy if there aren’t changes to the scan line or bar code.
Sign the report
You must sign and date the form. Unsigned forms might result in penalty, interest or both.
Due date
Make sure to file your report and pay on time to avoid penalty and interest.
- When filing on TAP, submit the report by 11:59 p.m. (MT) on the due date. You can submit your report early and schedule the payment for the due date.
- When mailing, make sure the report is postmarked by the due date.
Most IFTA license holders must file a fuels tax report every calendar quarter. The reporting periods are:
| Quarter | Due date | Form sent |
|---|---|---|
| January – March | April 30 | March 31 |
| April – June | July 31 | June 30 |
| July – September | October 31 | September 30 |
| October – December | January 31 | December 31 |
Change of mailing address
Check the “Mailing Address Change” box on your IFTA report and provide the new address.
Cancel your IFTA license
Check the “Cancel License” box when you file your last report. Write the last day you’ll operate any IFTA-qualifying vehicles under the authority of your Idaho IFTA license.
Sections 1 and 2
Preprinted information on the IFTA report identifies you, your IFTA license, reporting period, and report due date. If you don’t get a report for a certain reporting period, file using your TAP account or request a copy from us. Using an IFTA report from a different reporting period might result in penalty, interest or both.
Completing the form
You only need to follow seven steps to complete your IFTA report. The key to finishing quickly and correctly is keeping good records.
IFTA Licenses Guide
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.
International Fuel Tax Agreement (IFTA)
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 the IFTA Procedures Manual and the IFTA Articles of Agreement 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.
IFTA Licenses
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.
Audits
IFTA rules requires Idaho
to audit IFTA accounts
Recordkeeping
Laws and Rules
For fuels taxes and fees
Fuels Taxes and Fees
Consumers
Any individual, business, or government entity that uses fuel
Distributors
Provide fuel to retailers who sell it to consumers
IFTA Licensees
Report fuels tax with multiple states or jurisdictions
Guides
For fuels taxes and fees
Forms
For fuels taxes and fees
Laws and Rules
What fuels fees support
The State of Idaho uses fuels taxes and fees to:
- Build and maintain Idaho highways
- Support infrastructure for Idaho aircraft
- Support infrastructure for Idaho boats
The transfer fee funds the Idaho Petroleum Clean Water Trust Fund.
How fuels tax is paid
Licensed fuels distributors pay fuels tax to Idaho.
The cost of the fuels tax is included in the price paid for delivered fuel or fuels that consumers bought at the retail pump.
Refunds
If you buy fuel that includes tax, but use it in a nontaxable way, you can get a refund.