As commercial motor vehicles buy fuel, any fuel tax paid to the states is credited to that licensee's account. At the end of the fiscal quarter, the licensee completes the fuel tax report, listing all miles traveled in all participating jurisdictions and all gallons purchased in all jurisdictions. Then the average miles per gallon is applied to the miles traveled to determine the tax liability to each jurisdiction. Three states—Kentucky, New Mexico, and New York—have "weight-mile" taxes in addition to the standard fuel tax; Oregon has just a weight-mile tax. (Refer to Highway Use Tax for more information.) Any fuel taxes due (or refunds due) are then paid to (or by, in the case of a refund) the base jurisdiction that issued the license. The member jurisdictions then take care of transferring the funds accordingly. Audits are conducted only by the base state and fuel bonds are rarely required.
IFTA requires payment to the base jurisdiction in that filing month and no later or the company will be fined.
Reports - Basic Navigation
Three different reports can be run from the IFTA Reports screen—the Distance by Jurisdiction report, the Fuel by Jurisdiction report, and the Fleet report.
Selecting a report will bring up that report's screen. Selecting the Settings icon will bring up a Filters menu, which you can use to tailor the reporting period by date.
Distance By Jurisdiction Report
The Distance by Jurisdiction Report is used to determine the total distance driven in each jurisdiction by each vehicle. You can view the Distance by Jurisdiction Report on your screen, print the report, or export the report data in PDF or CSV format. For more information about this report, see Distance By Jurisdiction Report.
Fuel By Jurisdiction Report
The Fuel by Jurisdiction Report is used to determine the amount of fuel purchased in each jurisdiction for each vehicle. You can view the Fuel by Jurisdiction Report on your screen, print the report, or export the report data in PDF or CSV format. For more information about this report, see Fuel By Jurisdiction Report.
The Fleet Report is used to determine distance and fuel in each jurisdiction for each vehicle, and to validate fuel and mileage data to prepare for tax filing. You can view the report on your screen, print the report, or export the report data in PDF or CSV format. See Running a Report for general information about running a report.
The Fleet Report is useful for International Registration Plan (IRP) renewals, insurance assessments, audits, and Commercial Vehicle Operator's Registration (C.V.O.R.).
For more information about this report, see Fleet Report.