Idaho State Tax Commission

Idaho State Tax Commission

IFTA Licensees

For more information on trucking in Idaho, see trucking.idaho.gov and IFTA, Inc.

You can save time and postage by e-filing your IFTA returns and payments. You can also apply for your IFTA license, complete your annual license renewal, and reorder decals — all online.

Introduction

The International Fuel Tax Agreement (IFTA) is an agreement among 48 U.S. states and 10 Canadian provinces (58 jurisdictions in all) to simplify the reporting of fuel use taxes by interstate motor carriers. IFTA reporting significantly reduces the paperwork and standardizes the reporting of fuel use taxes.

Advantages of IFTA include:

  • One set of rules with a single definition of motor vehicles that qualify for IFTA. These rules override the member jurisdiction's rules.
  • One IFTA return to complete in the base jurisdiction rather than a separate return for each jurisdiction where an IFTA licensee operates.
  • A single fuel use tax license that authorizes a licensee's vehicles to travel in all IFTA jurisdictions.
  • A single IFTA audit instead of an audit by each jurisdiction.

All Canadian provinces and U.S. states, except Alaska and Hawaii, are members. The District of Columbia is not a member; nor are the Northwest, Yukon, and Nunavut territories.

If you have registered your IFTA-qualified motor vehicle(s) in Idaho and operate in at least one other IFTA jurisdiction, you must either get an Idaho IFTA license or purchase a temporary fuels tax permit in other jurisdictions to comply with Idaho's fuels use tax licensing requirements.

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

  • You must get an Idaho IFTA license, or
  • Buy a temporary permit for fuels tax when operating in any IFTA jurisdiction, including Idaho.

If you've registered your IFTA-qualified motor vehicle(s) under Idaho's full fee program and you want to operate in another IFTA jurisdiction without converting the vehicle's registration to an IRP registration:

  • You must get an Idaho IFTA license, or
  • Buy temporary fuels tax permits when operating in other IFTA jurisdiction(s), and
  • Buy temporary registration fee permits when operating in other IFTA jurisdictions, unless you're operating under a registration fee reciprocity agreement, or
  • Register your vehicle "Full Fee" in the other IFTA jurisdiction(s) if you are ineligible for reciprocity.
  • Note: To qualify for an Idaho IFTA license you must travel in at least two IFTA jurisdictions.

If you obtain an Idaho IFTA license, all jurisdictional distance traveled and fuel purchases are required to be recorded and reported, for each IFTA-qualified vehicle. If you're based in another IFTA jurisdiction, your IFTA license and decals from your base jurisdiction will meet Idaho's fuel use tax licensing requirements. If you're based outside Idaho and not licensed through IFTA, you must purchase an Idaho temporary permit for fuels tax to travel in Idaho. You can get information on temporary permits from ITD or an Idaho Port of Entry.

Qualifying for an Idaho IFTA License

You qualify for an IFTA license in Idaho if you're an Idaho-based interstate motor carrier operating IFTA-qualified motor vehicles that are registered in Idaho and travel in at least one other IFTA jurisdiction.

Each vehicle in your IFTA fleet must have a photocopy of your current IFTA license (cab card) and current IFTA decals. The cab card and decals are issued when you apply for or renew the license. When you receive the decals, place them on each side of the lower rear exterior of each vehicle's cab.

Only a vehicle that meets the definition of an IFTA-qualified motor vehicle can be included in an IFTA fleet, carry an IFTA license (cab card), display IFTA decals, and be included in the data used to complete an IFTA fuels tax return. Recreational vehicles, such as motor homes, pickup trucks with attached campers, and buses that are used exclusively for personal pleasure, don't qualify for the IFTA program.

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Last updated Jan. 10, 2012

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