Introduction

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.

Current IFTA Members

Alabama	Kansas	New Hampshire	Rhode Island
Alberta	Kentucky	New Jersey	Saskatchewan
Arizona	Louisiana	New Mexico	South Carolina
Arkansas	Maine	New York	South Dakota
British Columbia	Manitoba	Newfoundland	Tennessee
California	Maryland	North Carolina	Texas
Colorado	Massachusetts	North Dakota	Utah
Connecticut	Michigan	Nova Scotia	Vermont
Delaware	Minnesota	Ohio	Virginia
Florida	Mississippi	Oklahoma	Washington
Georgia	Missouri	Ontario	West Virginia
Idaho	Montana	Oregon	Wisconsin
Illinois	Nebraska	Pennsylvania	Wyoming
Indiana	Nevada	Prince Edward Island
Iowa	New Brunswick	Quebec

Advantages of IFTA

The advantage of IFTA is that it allows a base jurisdiction to:

• Issue one IFTA credential (license and decal) which allows operation in all member jurisdictions; and
• Require only one quarterly tax report for operation in all member jurisdictions; and
• 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.