International Fuel Tax Agreement (IFTA)
The International Fuel Tax Agreement (IFTA) is an agreement between the member jurisdictions (all contiguous states, the District of Columbia and participating Canadian provinces) to simplify the reporting of motor fuel taxes by interstate motor carriers. IFTA reporting significantly reduces the paperwork and standardizes motor fuel tax reporting for both carriers and jurisdictions.
Before adoption of IFTA, motor carriers operating in multiple jurisdictions were required to apply for a license and file and remit their fuel taxes in accordance with each jurisdiction’s laws. Complying with these varied requirements was a difficult and extremely time-consuming process for an interstate carrier.
For links to common IFTA forms, documents and sites, go to the Quick and Related Links page.
Advantages of an IFTA License
An IFTA license authorizes each qualified vehicle to travel in all IFTA jurisdictions without having to purchase fuel tax permits at the ports of entry. It also standardizes reporting of use fuel taxes. You only have to file one set of tax forms quarterly through your base jurisdiction (Arizona) instead of filing in each jurisdiction where you travel. All audit administrative costs are reduced because fuel tax audits are performed by your base state on behalf of all member jurisdictions
Do I Qualify for IFTA?
IFTA-qualified vehicles travel in more than one jurisdiction and are designed or maintained to transport people or property and ...
- have two axles and a registered gross vehicle weight rating (GVWR) of more than 26,000 pounds; or
- have three or more axles regardless of weight; or
- are used in combination, when the weight of such combination exceeds a GVWR of 26,000 pounds.
How Do I Apply?
Below is a list of everything required to open a new IFTA account. Once you have completed and signed all the forms and applications and met all requirements, mail them to this address:
Motor Carrier Licensing Unit
Motor Vehicle Division
P.O. Box 2100
Phoenix, AZ 85001
Or, you may submit the required documents to a third-party provider authorized by MVD to perform IFTA transactions.
These are the requirements:
- $10 filing fee
- IFTA/IRP Application
- Record Keeping Agreement
- Lease Agreement Certificate (if applicable)
- Power of Attorney: Motor Carrier (if applicable)
- USDOT number (Apply to Federal Motor Carrier Safety Administration)
- Operating Authority (MC number) (This number must be active before you submit your application. Apply to Federal Motor Carrier Safety Administration.)
- Evidence of your established place of business in Arizona or proof of residency in Arizona
- These are some examples of acceptable proof for an established place of business:
- Real-estate ownership document
- Real-estate lease agreement
- Rent or mortgage payment receipt
- Utility bill with applicant's name on it
- Current copy of the IRS form 2290
- Copy of your Articles of Incorporation
- These are some examples of acceptable proof of residency:
- Current Arizona driver license
- Vehicle titles in applicant's name being an Arizona title
- Copy of your Arizona personal tax return
- Copy of your Articles of Incorporation, with the principal owner listed as a resident of Arizona