Hotshot Connect Forum :: IFTA

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International fuel tax agreement (IFTA)
IFTA is an agreement among all states (except Alaska and Hawaii) and Canadian provinces (except Northwestern Territories, Nunavut, and Yukon) to simplify the reporting of fuel used by motor carriers operating in more than one jurisdiction. Persons who operate qualified motor vehicles are subject to IFTA licensing.

Qualified motor vehicle - a motor vehicle used, designed, or maintained for transportation of persons or property and:

Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
Having three or more axles regardless of weight; or
Is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight. Qualified motor vehicle does not include recreational vehicles.
Recreational vehicle - vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.

Upon application, the carrier’s base (home) jurisdiction will issue credentials that allow the IFTA licensee to travel in all IFTA member jurisdictions.

Wisconsin is your base jurisdiction for IFTA licensing and reporting if you:

Have qualified motor vehicles based in Wisconsin for vehicle registration purposes
Maintain operational control and operational records for qualified motor vehicles in Wisconsin or can make records available to Wisconsin
Have one or more qualified motor vehicles that actually travel on Wisconsin highways; and
Operate in at least one other IFTA jurisdiction
The IFTA license offers several benefits to the interstate/inter-jurisdictional motor carrier. These benefits include one license, one set of decals, one quarterly fuel tax report that reflects the net tax or refund due. These advantages result in cost and time savings for the carrier and the member jurisdictions.

The Wisconsin Interstate Fuel Tax License Application form MV2667 (121 KB) can be used by parties that have an established WI IFTA account to:

Change your name or FEIN number
Apply for additional decals
Order a duplicate license
Change your address
Reinstate your license
Complete the form and mail with appropriate fees (see instructions) to the address below.

Every licensee is obligated to submit a return. Tax returns are required even if no operations were conducted or no taxable fuel was used during the reporting period. Returns that are not filed or not paid in full are considered late and will be assessed penalty and interest. When filing a tax return, a licensee may apply the fuel overpayment generated in one jurisdiction to the taxes owed for another jurisdiction. You must maintain your records for 16 quarters to prove the tax return information is accurate.