Buy fuel anywhere, pay each state its fair share, file one quarterly return. IFTA is simple in concept and brutal on sloppy records — here is how to run it clean.
Before IFTA, interstate carriers filed fuel tax in every state they touched. The International Fuel Tax Agreement replaced that with ONE license from your base state, ONE quarterly return, and a clearinghouse that redistributes tax between states based on where you actually drove. You pay tax at the pump wherever you fuel; the return settles the difference between where you bought fuel and where you burned it.
Over 26,000 lbs GVW, or 3+ axles regardless of weight, operating in 2+ member jurisdictions (the lower 48 + Canadian provinces).
Your base state issues the IFTA license (carry a copy in the cab) and two decals per truck, renewed annually.
Every quarter, even if you did not run. Late or missing returns invite penalties, interest and revoked licenses.
Total miles everywhere ÷ total gallons purchased everywhere = your quarter’s MPG.
Miles driven in each state ÷ fleet MPG = gallons “consumed” there.
Consumed gallons × that state’s rate, minus tax you already paid at pumps there. Some states owe you; you owe others; one payment settles all.
Per-trip, per-state miles. Modern ELD/GPS exports satisfy this — paper trip sheets still work if complete.
Date, seller, address, gallons, fuel type, price, unit. Card statements alone are not receipts.
Base states audit a percentage of carriers every year and can estimate (badly, against you) when records are missing.
One fuel card for the truck, every gallon on it — your gallons report writes itself.
Reconcile miles and gallons monthly, not quarterly. Errors are findable when fresh.
Four fixed dates a year. Set reminders once; never pay a late penalty again.
Trips dispatched through LoadBoot carry lane, mileage and date records you can export.
IFTA license and renewal dates tracked alongside your other compliance items.
Prefer to outsource the return? We will point you to reputable IFTA preparers.
If your vehicle is over 26,000 lbs (or has 3+ axles) and you cross state lines, yes — one truck or one hundred, IFTA applies.
Your fleet MPG (total miles ÷ total gallons) is applied to the miles you ran in each jurisdiction to compute fuel "used" there, credited against tax already paid at the pump in that state.
Per-trip distance records by jurisdiction (ELD/GPS data works) and every fuel receipt with date, seller, gallons and vehicle — typically kept 4 years.
Quarterly — generally the last day of the month after each quarter ends (April 30, July 31, October 31, January 31). File even for zero-mile quarters.
Honest note: This page is general education for U.S. motor carriers, not legal or tax advice. Government fees, forms and deadlines change — always confirm current requirements on FMCSA.gov and IRS.gov, or with a licensed professional. LoadBoot helps you stay organized and connected to the right filings; we do not replace your legal or tax advisor.
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