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.
Before adoption of IFTA, each member state and province had its own fuels
tax return, license, decals, rules, and forms and performed its own separate audits. A
motor carrier operating in multiple jurisdictions had to comply with the reporting
requirements of each state or province, which made filing returns difficult and time
consuming.
Some advantages of IFTA are:
 |
One set of rules with a single definition of
motor vehicles that qualify for IFTA. These rules override the rules of member
jurisdictions. |
|
|
One set of tax forms 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 are based in Idaho and will operate in at least one other
IFTA jurisdiction, your IFTA license requirements will depend on how you
have registered your vehicles
with the Idaho Transportation Department (ITD). If you have paid Idaho's full registration
fee (full fee),
you can obtain an Idaho IFTA license or buy temporary permits for
fuels tax when
operating in other IFTA jurisdictions. If you have registered under the
International
Registration Plan in Idaho, you must obtain an Idaho IFTA license or buy
a temporary permit for fuels tax when operating in any IFTA jurisdiction, including Idaho.
If you are 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 are based outside Idaho and not licensed through IFTA, you must obtain an Idaho
temporary permit for fuels tax to travel in Idaho. Information on
temporary permits may be
obtained from ITD or an Idaho Port of Entry.
If you are based in and travel only in Idaho, no fuels tax license or
reporting is required.
Idaho Fuels Tax Rate
The fuels tax rate in Idaho is 25 cents per gallon for gasoline and undyed
diesel fuel. Propane is taxed at 18.1 cents per gallon, natural gas at 19.7 cents per
gallon.
Idaho IFTA License
You may obtain an IFTA license in Idaho if you are 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. Decals are issued when you apply for or renew
the license.
A vehicle that does not meet the definition of an IFTA-qualified motor
vehicle may not be included in an IFTA fleet, may not display an IFTA decal, and may not
be included in the data on the IFTA fuels tax return. Recreational Vehicles, such as motor
homes, pickup trucks with attached campers, and buses that are used exclusively for
personal pleasure do not qualify for the IFTA program.
Back to the top
