IRP/IFTA Audit Services

Record Keeping Requirements

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It is the registrant/license holder’s responsibility to maintain records of all interstate and intrastate operations of qualified motor vehicles. These records must support the distance reported for IRP registration purposes and/or the distance and fuel purchased/placed in propulsion tanks as reported on IFTA Tax Returns.


Distance Records

The Individual Vehicle Mileage Record (IVMR), as required for IRP and IFTA, is an acceptable source document for recording vehicle distance information. Another acceptable source document is a trip report that must include the following:

  • The starting and ending dates of the trip;
  • The trip origin and destination, including city and state;
  • The routes of travel (highway numbers)
  • Beginning and ending odometer readings;
  • The total trip miles or kilometers traveled;
  • The distance traveled in each jurisdiction;
  • The vehicle unit number;
  • The vehicle fleet number; and
  • The licensee’s name.

Fuel Records

Fuel Receipts

The license holder must maintain complete records of all fuel purchases. Separate totals must be compiled for each fuel type. The fuel records must contain the following:

  • The date of the purchase;
  • The name and address of the seller;
  • The number of gallons or liters purchased;
  • The type of fuel purchased;
  • The price per gallon or liter;
  • The total amount of sale;
  • The unit number of the vehicle into which the fuel was placed; and
  • The purchaser’s (driver’s) name.

Acceptable fuel receipts include an invoice, a credit card receipt, or an automated vendor-generated invoice or transaction listing that includes the elements listed above and identify the taxes paid. These records can be kept on microfilm/microfiche or another computerized or condensed record storage system that meets department requirements. Receipts that contain alterations or erasures will not be accepted by the Department. Prepaid fuel receipts do not contain the necessary information for the Department to grant tax paid fuel credit.

 

Bulk Fuel Storage

A license holder who maintains a bulk fuel storage facility can obtain credit for tax paid on fuel withdrawn from that storage facility if the following records are maintained:

  • The date of withdrawal;
  • The number of gallons or liters withdrawn;
  • The fuel type;
  • The unit number of the vehicle into which the fuel was placed (this must include all vehicles, both subject and non-subject);
  • The purchase records to substantiate that tax was paid on all bulk fuel purchases; and
  • The inventory and reconciliation records.

 

Summaries

Your recordkeeping must include monthly, quarterly and yearly (for IRP) recaps for each vehicle. These summaries should contain at least the following information, per vehicle:

  • The distance traveled in each jurisdiction in which the vehicle operated;
  • The total fleet miles traveled; and
  • For IFTA, all tax paid fuel (both over the road and bulk withdrawals) placed in the propulsion tank of each qualified motor vehicle.

Onboard recording devices may be used, at the option of the carrier. However, onboard recording devices must meet the requirements set forth in IRP and IFTA. Please contact the IRP/IFTA Audit Services for more details.

 

Records Maintenance Requirements

Records supporting apportioned registration under IRP must be kept for 3 years after the end of a registration year. Records supporting each IFTA quarterly tax return must be kept for 4 years from the tax return due date or filing date, whichever is later.

NOTE: Onboard recording devices may be used, at the option of the carrier. However, onboard recording devices must meet the requirements set forth in IRP and IFTA. Please contact the IRP/IFTA Audit Services for more details.

The Department requires every registrant/licensee to certify their understanding of the recordkeeping requirements by signing and submitting a notarized copy of Florida’s Record Keeping Agreement at the time of application. A blank copy of the Record Keeping Agreement can be obtained here.