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:

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.