Commercial Motor Vehicle Drivers
International Fuel Tax Agreement
IFTA simplifies fuel tax reporting for interstate carriers. Commercial motor vehicles are IFTA qualified if they are used, designed, or maintained for the interstate transportation of persons or property and:
- Have two axles and a gross vehicle weight (GVW) or registered GVW exceeding 26,000 pounds; or
- Have three or more axles, regardless of weight; or
- Are used in combination with a trailer, for a combined GVW or registered GVW in excess of 26,000 pounds.
IFTA is a reciprocal agreement, meaning that an IFTA license issued by the jurisdiction where the motor carrier is based, is valid in all the other IFTA member jurisdictions. Additionally, the licensee reports and pays all motor fuel taxes to the base jurisdiction, which handles distribution to all the other member jurisdictions in which the licensee travelled and incurred motor fuel use tax liability. IFTA member jurisdictions are the lower 48 states and the 10 Canadian provinces.
If Florida is the member jurisdiction with which the motor carrier has based their qualified motor vehicle(s) for registration purposes, Florida is also the motor carrier’s base jurisdiction for IFTA. Additionally, IFTA licensees based in Florida must maintain (or make available) all their operational records in Florida and their qualified vehicles must accrue some of their mileage in Florida.
For each calendar year, Florida will issue an IFTA license and a set of two IFTA decals per qualified vehicle. Copies of the original IFTA license must be maintained in each vehicle (the original may be kept with the carrier’s records). The IFTA decals must be affixed to the outside of each vehicle. These credentials will allow operation of the qualified vehicles in all other IFTA jurisdictions, without the need to obtain additional licenses or decals from those jurisdictions.
In Florida, the following commercial vehicles are exempt from IFTA licensure:
- Recreational Vehicles (Not used in connection with any business endeavor)
- Government-Owned Vehicles (other IFTA jurisdictions may not have this exemption; operators of government-owned vehicles should inquire with each jurisdiction in which they plan to travel).
IFTA License Year
An IFTA license (and accompanying decals) are valid for the calendar year January 1 through December 31. However, for purposes of reporting motor fuel taxes, the license year is divided into four reporting periods (tax quarters).
There is no fee for the annual IFTA license. IFTA decals are $4.00 per set (pair).
Further information and assistance with IFTA
The national IFTA, Inc. website is a helpful resource for learning more about the IFTA program and the provisions followed by all member jurisdictions. Visit www.iftach.org for more information.
For assistance with Florida IFTA transactions or tax return filing, you may call the BCVDS Customer Service line at (850) 617-3711.
A more complete description of Florida IFTA provisions and requirements can be found in the Florida IFTA TRUCKING MANUAL.