instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
Idaho’s fuels tax 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
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.