IFTA

Individual Vehicle Mileage and Fuel Report (IVMR) and Summaries

IFTA requires that mileage and fuel data records must be maintained on each vehicle for each trip. Monthly and quarterly mileage summaries must also be maintained which separately state miles for each vehicle for each jurisdiction in which the vehicle operated. Each jurisdiction’s miles must be separated into taxable and nontaxable miles. Click here to view a sample IVMR.

 IVMRs must include the following information:

	Date of trip (starting and ending)
	Trip origin and destination
	Intermediate trip stops
	Routes of travel
	Beginning and ending odometer or hubometer readings
	Total trip miles
	Mileage by jurisdiction
	Motor vehicle unit identification
	Vehicle fleet number
	Licensee’s name
	Fuel purchased or drawn from bulk storage

Mileage Recordkeeping Tips:

When listing delivery locations that are outside of a city, use the name of the nearest city. Indicate road miles and direction from the city. For  example, instead of Joe's warehouse that is 10 road miles west of Boise, Idaho, list “Boise, Idaho plus 10 west.”

Do not use intercity mileage only; use actual miles traveled. If the trip starts from a business location on the west side of Boise and the driver travels into the middle of the city to pick up freight, these miles must be included. All miles, including non-revenue (deadhead) miles, must be documented. Using map or computer program mileage only is not acceptable. Map or computer mileage is the shortest and most direct route between locations and does not necessarily reflect the actual mileage driven. Miles per gallon calculations will not be correct if only map or computer program mileage is used. Your IFTA return depends on an accurate MPG.

Fuel Records

Taxable fuels reported on an IFTA return include gasoline, diesel, biodiesel, propane, natural gas, kerosene, and other less commonly used fuels and blending components. For a complete list of fuels that may be reported on an IFTA return, visit the IFTA Web site. You must maintain complete records of all fuel purchased, received, and used.

Fuel records must contain the following:

	Date of each receipt of fuel
	Name of the person from whom fuel was purchased or received
	Number of gallons received
	Type of fuel
	Price per gallon or total price of the fuel
	Plate or ID number of the vehicle or equipment into which the fuel was placed

Separate totals must be compiled for each fuel type. Records for bulk fuel purchases must be maintained separately.

An acceptable receipt or invoice for tax-paid fuel purchases that are taken as a credit on the return must include the purchaser’s name in addition to the items above.

Be sure the vendor issues a correct invoice with the above information. Idaho vendors are required to do so. Invoices must show that the fuel taxes were paid in order to support the credit taken on the IFTA return for tax-paid gallons.

Over-The-Road (OTR) Purchases

OTR purchases must be supported by a receipt or invoice, a credit card receipt, or automated vendor generated invoice or transaction listing. You must keep these receipts to document tax paid gallons.

Bulk Fuel

Bulk fuel is normally delivered to your facilities. The term "bulk fuel" can also describe fuel in mobile storage facilities such as in tanks used for fueling equipment. For more information read Publication FT-2, Retail or Bulk Sales of Gasoline and Diesel Fuel.

Bulk Fuel Records

You must maintain detailed records of tax-paid fuel withdrawn from your bulk storage tanks. To obtain credit these records must include: 

	Date of withdrawal
	Unit number of vehicle
	Number of gallons
	Purchase and inventory records to substantiate that tax was paid on all bulk fuel purchases
	Fuel type

Records must distinguish fuel placed into IFTA-qualified vehicles from other uses.

Tax-Paid Fuel Purchases*

In Idaho, fuels tax is included in the purchase price when gasoline or undyed diesel fuel is purchased at the pump or delivered into a bulk tank. Sales tax is charged on dye-added diesel fuel unless you qualify for a sales tax exemption and have given your supplier a completed exemption certificate (Form ST-101). You must keep copies of all delivery tickets and receipts, and you must document all bulk fuel withdrawals.

*If you buy motor fuels from an Indian-owned retail outlet in Idaho, the purchase price does not include the Idaho motor fuels tax and does not qualify as an Idaho tax-paid purchase. See Untaxed Fuel Purchased on Idaho Indian Reservations.

Record Retention

You must retain records to support the information reported on your tax returns for four years from the due date of the return or the date filed, whichever is later.

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