International Fuel Tax Agreement (IFTA)
The IFTA is a cooperative agreement that regulates commercial vehicles traveling within the 48 continental United States and most Canadian provinces.
The base jurisdiction establishes the jurisdiction to which a carrier will license, obtain decals and make fuel tax payments. Your base jurisdiction will then distribute the appropriate amounts of tax owed to each IFTA member jurisdiction for you.
New Jersey may be your jurisdiction if:
- Your vehicle(s) is(are) registered in New Jersey
- Your vehicle's records are maintained or can be made available in New Jersey
- At least one of your vehicles travels within New Jersey and another jurisdiction
To qualify, you must travel out-of-state and have:
- A power unit with two axles and a registered vehicle weight (or gross vehicle weight) in excess of 26,000 pounds
- A power unit with three or more axles, regardless of weight
- A vehicle combination, when the gross weight of such combination exceeds 26,000 pounds
IFTA provides for the distribution of fuel taxes to jurisdictions where motor carriers traveled.
In addition to compiling the Individual Vehicle Mileage Record (IVMR)
, each IFTA registrant must maintain fuel receipts. You must keep separate totals for each type of fuel, including:
- Natural gas
Your records must show:
- Date of purchase
- Name and address of seller
- Gallons purchased
- Fuel type and price per gallon
- Purchaser's signature
- License plate number or unit number of vehicle into which fuel was pumped
Invoices or credit card receipts are acceptable records. Altered records will not be accepted.
Bulk fuel storage
If you paid tax for fuel withdrawn from a bulk fuel storage facility, you can get a refund if you maintain proper records that include:
- Withdrawal date
- Gallons withdrawn
- Fuel type
- License plate or unit number of vehicle into which fuel was pumped
- Purchase and inventory records that substantiate tax payment
Improperly maintained IFTA records could result in a four-mile per gallon assessment. All IFTA and IRP records
must be maintained on file for five years.
Download a copy of the IFTA Manual