INTERNATIONAL
FUEL TAX
AGREEMENT
Trucking Manual
OUR MISSION
PROVIDING HIGHWAY SAFETY AND SECURITY THROUGH EXCELLENCE
IN SERVICE, EDUCATION, AND ENFORCEMENT
OUR VISION
A SAFER FLORIDA!
FLORIDA IFTA TRUCKING MANUAL
HSMV 85920 – (Rev. 7/08)
INTERNATIONAL FUEL TAX AGREEMENT
TRUCKING MANUAL
TABLE OF CONTENTS
Introduction to Florida’s International Fuel Tax Agreement -------------------------- 1
Motor Carrier Services E-Commerce ------------------------------------------------------ 1
Advantages of IFTA Registration ----------------------------------------------------------- 2
Base State Requirements--------------------------------------------------------------------- 2
IFTA Vehicle Qualifications------------------------------------------------------------------- 2
Exempt Vehicles -------------------------------------------------------------------------------- 2
IFTA Member Jurisdictions ------------------------------------------------------------------- 2
Application Requirements for IFTA --------------------------------------------------------- 2-3
• Example of Application for
International Fuel Tax Agreement (IFTA) (HSMV 85008) --------------- 4-6
Qualified IFTA Licensee----------------------------------------------------------------------- 7
IFTA Account Number ------------------------------------------------------------------------- 7
IFTA Fees and Credentials ------------------------------------------------------------------- 7-8
• Example of IFTA License -------------------------------------------------------- 8
IFTA Decals -------------------------------------------------------------------------------------- 9-10
• Example of IFTA Decal ---------------------------------------------------------- 9
• Example of IFTA Decal Order Form ------------------------------------------ 10
Lease and Rental Agreements -------------------------------------------------------------- 11
Enforcement Requirements ------------------------------------------------------------------ 11
Bankruptcy---------------------------------------------------------------------------------------- 11
Tax Reporting Requirements ---------------------------------------------------------------- 11-12
• IFTA Tax Return (front and back pages) (HSMV 85921) ---------------- 13-14
• Florida Schedule 1 (pages 1 and 2) (HSMV 85922) ---------------------- 15-16
Penalty and Interest ---------------------------------------------------------------------------- 17
Exempt Fuel Use-------------------------------------------------------------------------------- 17
Tax Exempt Miles ------------------------------------------------------------------------------- 17
Refunds and Credits --------------------------------------------------------------------------- 17
Discontinuance or Transfer of Business -------------------------------------------------- 18
Change of Address Requirement ----------------------------------------------------------- 18
License Cancellation --------------------------------------------------------------------------- 18
License Suspension and Revocation ------------------------------------------------------ 18-19
License Reinstatement ------------------------------------------------------------------------ 19
Temporary Registration ----------------------------------------------------------------------- 19
• Wire Service Companies Authorized to Sell Permits --------------------- 19
Record Keeping Requirements-------------------------------------------------------------- 19-21
• Mileage Records------------------------------------------------------------------- 19
• Trip Reports------------------------------------------------------------------------- 20
• Fuel Receipts ----------------------------------------------------------------------- 20
• Fuel Types -------------------------------------------------------------------------- 20
• Acceptable Fuel Receipts or Invoices ---------------------------------------- 20
• Fuel Records Must Contain ----------------------------------------------------- 20-21
• Records Retention ---------------------------------------------------------------- 21
• Proper Forms for Maintaining Adequate Records ------------------------- 21
TOC - 1 of 2
Being Selected for an Audit ------------------------------------------------------------------ 21-22
• Notice of Audit---------------------------------------------------------------------- 21
• No Records?------------------------------------------------------------------------ 22
• Examples of Suggested Acceptable Forms for Record Keeping ------ 23-26
Most Common Errors/Problems
Experienced by Carriers When Filing IFTA Tax Returns------------------------------ 27-28
Definitions----------------------------------------------------------------------------------------- 28-29
Addresses and Telephone Numbers ------------------------------------------------------- 30-31
• Florida Department of Highway Safety and Motor Vehicles
• Bureau of Motor Carrier Services---------------------------------------------- 30
• Additional Specific Information ------------------------------------------------- 31
U.S. DOT------------------------------------------------------------------------ 31
FL DOT Motor Carrier Compliance HQ’s and Field Offices -------- 31
Hazardous Materials Enforcement---------------------------------------- 31
Highway Interdiction Program---------------------------------------------- 31
Commercial Motor Vehicle and Cargo Theft --------------------------- 31
FL DOT Oversize/Overweight Permits----------------------------------- 31
Live Stock and Hauler Permits--------------------------------------------- 31
Fuel Importation --------------------------------------------------------------- 31
Licensing ------------------------------------------------------------------------ 31
Import/Diversion Authorization Numbers-------------------------------- 31
Office of Florida’s Turnpike ------------------------------------------------- 31
Tallahassee Location of Internal Revenue Service ------------------- 31
Use of ComCheks ------------------------------------------------------------ 31
Commercial Driver Licenses ----------------------------------------------- 31
Change of Address Form HSMV 85041--------------------------------------------------- 32
IFTA Jurisdiction Information
Back Cover
Florida Trucking Information by Telephone & by Internet
Back Cover
TOC – 2 of 2
INTRODUCTION TO FLORIDA’S IFTA
The purpose of this manual is to outline the steps involved in registration under the International
Fuel Tax Agreement (IFTA). This Agreement among the states and the Canadian provinces
simplifies the reporting of fuel taxes for interstate motor carriers. Upon application, the carrier’s
base jurisdiction (see definition on page 28) will issue credentials (license and decals) which will
allow the IFTA licensee to travel in all jurisdictions. Technical assistance and additional
information pertaining to the International Fuel Tax Agreement can be obtained by contacting
the Bureau of Motor Carrier Services as follows:
Florida Department of Highway Safety and Motor Vehicles
Division of Motor Vehicles - Bureau of Motor Carrier Services
Neil Kirkman Building, MS-62
2900 Apalachee Parkway
Tallahassee, Florida 32399-0626
Telephone (850) 617-3711
FAX (850) 617-5185
www.flhsmv.gov
CROSS CREEK WALK-IN SERVICE CENTER
Bureau of Motor Carrier Services
1214 Capital Circle, SE, Suite J
Tallahassee, Florida 32301
Office hours at the Neil Kirkman Building are from 8:00 a.m. to 5:00 p.m., Monday through
Friday. The bureau’s Cross Creek Service Center is open for walk-ins from 8:30 a.m. to 5:00
p.m., Monday through Friday. Even though we make every attempt to process walk-in
applicants on the same day they request service, in some cases this may not be possible due to
the number of walk-in applicants requesting service or due to the time of day or day of month.
The Bureau of Motor Carrier Services is closed on Saturdays, Sundays, and all official
state holidays.
MOTOR CARRIER SERVICES E-COMMERCE
The Division of Motor Vehicles, Bureau of Motor Carrier Services, now provides the ability to e-file
your International Fuel Tax Agreement (IFTA) tax return, renew your IFTA and International
Registration Plan (IRP) licenses, and process some IRP supplements online. To e-file, you must
first obtain a login identification (ID) and a personal identification number (PIN #).
If you are not already registered for e-filing with us, you may obtain the application online at
www.flhsmv.gov. Just click “Online Services Full Services Menu”, and then click “Motor Carriers’
IFTA & IRP Electronic Services”. Complete the form and send it to the mailing address on the
form for e-filing approval.
An additional benefit to this process is that you will have electronic access to your account(s),
and will be able to verify all of your information. Additional online IRP transactions will become
available in the future.
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ADVANTAGES OF IFTA REGISTRATION
The IFTA license offers several benefits to the interstate motor carrier. These benefits
include:
• One Application,
• One Set of Credentials (IFTA license and decals),
• One Quarterly Tax Return (reflects net tax and refund due),
• One Audit (conducted by the base jurisdiction), and
• One Check to Write each Quarter.
BASE STATE REQUIREMENTS
Florida is your base jurisdiction for IFTA licensing and reporting if you meet all of the
following criteria:
• You have an established place of business in Florida from which motor carrier
operations are performed;
• You maintain the operational control and the records for qualified motor vehicles
in Florida or can make those records available in Florida;
• You have qualified motor vehicles which actually travel on Florida highways and
are based in Florida; and
• You operate in at least one other IFTA jurisdiction.
IFTA VEHICLE QUALIFICATIONS
All qualified motor vehicles that are licensed in Florida and engaged in interstate
commerce in at least one other member jurisdiction may license under IFTA. A
qualified motor vehicle is a motor vehicle used, designed or maintained for the
transportation of persons or property, and:
• Has two (2) axles and a gross vehicle weight or registered gross vehicle weight
exceeding 26,000 pounds;
• Has three (3) or more axles regardless of weight; or
• Is used in combination when the weight of such combination exceeds 26,000
pounds.
EXEMPT VEHICLES
The following vehicles are exempt from registration under the International Fuel Tax
Agreement:
•
•
Recreational Vehicles Not Used in Connection with Any Business Endeavor
Government-Owned Vehicles
Florida does not require IFTA registration for government-owned vehicles, but other
IFTA member jurisdictions may.
IFTA MEMBER JURISDICTIONS
All states in the contiguous United States and most of the Canadian provinces are
members of the International Fuel Tax Agreement. Alaska, the District of Columbia,
and the Yukon and Northwest Territories of Canada are the only remaining non-member
jurisdictions.
APPLICATION REQUIREMENTS FOR IFTA
Any motor carrier based in Florida and operating one or more qualified motor vehicle(s)
in at least one other IFTA member jurisdiction must file an Application for International
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Fuel Tax Agreement (IFTA) Credentials (HSMV 85008). (Example of IFTA Application
on pages 4, 5 and 6.)
HELPFUL INFORMATION - If you plan to open both an IFTA and IRP account, both
accounts should have the exact same business name and use the same Federal
Employer Identification Number (FEIN). The account name must be the same as the
one used to obtain your U.S. Department of Transportation (US DOT) credentials, if you
are operating under your own authority, and it should match the name and FEIN used
on your Internal Revenue Service Form 2290.
For your convenience, the IFTA Application is available on the Department’s Website at:
www.flhsmv.gov/html/forms.html
Applications must be filled out completely, and typed or legibly printed in ink. Submit the
completed application to the following address for processing:
Department of Highway Safety and Motor Vehicles
Division of Motor Vehicles
Bureau of Motor Carrier Services
Neil Kirkman Building, MS-62
2900 Apalachee Parkway
Tallahassee, Florida 32399-0626
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EXAMPLE
-4-
EXAMPLE
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EXAMPLE
-6-
QUALIFIED IFTA LICENSEE
If a carrier qualifies as an IFTA licensee, but does not wish to participate in the IFTA
program, temporary fuel use permits must be obtained to travel through member
jurisdictions according to the regulations of each member jurisdiction. (See page 19 for
a listing of Wire Service Companies authorized to sell temporary permits in Florida.)
FOR YOUR INFORMATION
• A carrier WILL NOT be issued IFTA credentials if their account is delinquent, or if
the carrier was previously licensed in another IFTA jurisdiction and the carrier’s
license has been suspended or revoked by that jurisdiction.
• The bureau WILL NOT issue a license, if the license application submitted
contains misrepresentations, misstatements, or omissions of required
information.
IFTA ACCOUNT NUMBER
Your Federal Employer Identification Number (FEIN) will be used as your IFTA account
number. If you do not have an FEIN and cannot obtain one, an assigned number will be
applied to your account. ALWAYS include your IFTA account number (FEIN) on all
checks, applications and/or documents filed with the bureau so that the correct account
will be updated.
IFTA FEES AND CREDENTIALS
IFTA decals are renewed annually and cost $4.00 per pair. One IFTA license will be
assigned to each IFTA licensee. (See Example of IFTA License on page 8). A
photocopy of the license must be maintained in the cab of each motor vehicle. The
original license issued by the bureau should be retained at your business address. The
IFTA license is valid for the calendar year January 1 through December 31.
WARNING: If a carrier is found operating a qualified motor vehicle in Florida without an
IFTA license and decals, the vehicle operator may be required to purchase a temporary
fuel permit ($45.00) and pay a $50.00 fine.
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International Fuel Tax Agreement (IFTA) License
State of Florida
Division of Motor Vehicles
Name on Account
License Number:
Mailing Address
Issue Date:
Effective Date:
Expiration Date:
The above license is issued under the terms of the International Fuel Tax
Agreement and is valid for vehicles operated by the licensee in all IFTA
Jurisdictions.
License expires on the expiration date unless cancelled or revoked prior to the
expiration date.
Photocopies of this license are valid. Retain the original license at your business
address. A copy of this license must be carried in each qualified motor vehicle.
Questions concerning this license should be addressed to:
Department of Highway Safety and Motor Vehicles
Bureau of Motor Carrier Services
Neil Kirkman Building, Room A110, MS-62
2900 Apalachee Parkway
Tallahassee, Florida 32399-0626
(850) 617-3711
EXAMPLE OF
IFTA LICENSE
-8-
IFTA DECALS
Two decals will be issued for each qualified motor vehicle operated by the IFTA
licensee. (See copy of IFTA Decal on this page.) IFTA decals are not vehicle specific.
IFTA requires that one decal be placed on the exterior portion of the passenger’s side of
the power unit. The second decal is required to be placed on the exterior portion of the
driver’s side of the power unit. A licensee may request extra decals for fleet additions.
Decals that are assigned to new owner-operators under long-term lease must be
recalled once the lease is terminated. Licensees may request additional decals
throughout the license year by completing a Decal Order Form, HSMV 85010. (See
copy of IFTA Decal Order Form on page 10.)
Transporters, manufacturers, dealers or drive-away operators may display the decals in
a temporary manner, but they must be visible on both sides of the cab.
WARNING: Failure to display the IFTA decals properly may subject the vehicle
operator to the purchase of a temporary fuel permit ($45.00) and a $50.00 fine.
EXAMPLE OF
IFTA DECAL
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EXAMPLE
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LEASE AND RENTAL AGREEMENTS
A lessor who is regularly engaged in the business of leasing or renting motor vehicles
(without drivers) for compensation to lessees may be issued a license, if an application
has been properly filed and approved by the base jurisdiction. For motor vehicle leases
of less than thirty days, the lessor will be liable for fuel use tax. For leases of thirty days
or more, where a carrier is using independent contractors, the lessor and lessee will be
given the option of designating who will report and pay fuel use tax.
Leases and rental agreements should detail which party, lessor or lessee, is responsible
for fuel tax reporting. These agreements need to specifically define the period the
agreement covers. If the lease does not clearly establish which party will report fuel tax
use, the vehicle owner may be held responsible.
ENFORCEMENT REQUIREMENTS
All registered IFTA carriers with a vehicle displaying current decals on December 31 are
extended a two-month grace period in order to display new decals.
WARNING: Failure to display valid decals and a copy of the license, or a valid
temporary fuel permit may subject the operator of the vehicle to the purchase of a
temporary fuel permit ($45.00) and a $50.00 fine.
BANKRUPTCY
If you file for bankruptcy, send a copy of your order (or notice) of bankruptcy to our
office. We will revoke your license, if you fail to file returns and/or fail to pay all fuel tax,
penalty and interest due.
To avoid revocation of your license due to bankruptcy, please contact our office for
assistance.
TAX REPORTING REQUIREMENTS
All licensees must file an IFTA quarterly tax return with the bureau. (See copy of tax
return on pages 13 through 16.) The quarterly tax return indicates the tax or refund due
for each member jurisdiction. For other helpful information, see pages 27 and 28 for the
“Most Common Errors/Problems Experienced by Carriers When Filing IFTA Tax
Returns”.
Only one check should be written to the department for the net tax due. However, if you
are making a tax payment and an audit payment, and you intend to write one check,
please clearly indicate on the check the payment amounts for each. Or, in this case,
separate checks will be accepted in order to insure proper credit to the appropriate
account.
If the quarterly tax return indicates a net tax credit, the state of Florida will either refund
the money to you on behalf of the other jurisdictions or maintain the amount as a credit
against future tax liabilities.
Current tax rates for all member jurisdictions are provided with the IFTA quarterly tax
return. The tax rates are also available online at www.IFTACH.org.
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Included in the IFTA quarterly tax return is the following information:
• Total miles, taxable and nontaxable, traveled by the licensee’s qualified motor
vehicles in all jurisdictions, including trip permit miles;
• Total gallons of fuel placed in the tanks of qualified vehicles, taxable and nontaxable,
by the licensee in all jurisdictions;
• Total miles and taxable miles traveled in each jurisdiction;
• Tax-paid gallons purchased in each jurisdiction; and
• Current tax rates for each jurisdiction.
The IFTA quarterly tax return form will be sent to IFTA licensees at least thirty (30) days
prior to the due date. Failure to receive the quarterly tax return form does not release
the licensee from reporting obligations. Quarterly tax return forms may be obtained
from the bureau by contacting the office indicated on the introduction page of this
manual. IMPORTANT…A quarterly tax return must be filed even if the licensee does
not operate or purchase taxable fuel in any IFTA member jurisdiction in a particular
quarter.
The due date for the quarterly tax return is the last day of the month immediately
following the close of the quarter for which the return is being filed.
TAX RETURN
REPORTING QUARTERS
January thru March
April thru June
July thru September
October thru December
DUE
DATES
April 30
July 31
October 31
January 31
The quarterly tax return must be postmarked or hand delivered by the reporting
quarter’s due date. If the due date is a Saturday, Sunday, or legal holiday, the next
business day is considered the due date. The licensee will be subject to the IFTA
penalty and interest provision if the return is not filed by the due date for the reporting
quarter.
POSTMARK DATE
The Bureau of Motor Carrier Services uses the postmark date stamped by the post
office to determine timeliness of your return. If you are filing your tax return near the
due date, it is a good idea to take it to a post office and ask for the postmark
cancellation stamp, which indicates the date, to be placed on the envelope containing
the return. Sometimes mail placed in drop boxes is not postmarked until the next
business day.
Please send all tax returns to:
Division of Motor Vehicles
Bureau of Motor Carrier Services
Neil Kirkman Building, MS-62
2900 Apalachee Parkway
Tallahassee, Florida 32399-0626
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EXAMPLE
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EXAMPLE
- 14 -
EXAMPLE
SCHEDULE 1, PAGE 1
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EXAMPLE
SCHEDULE 1, PAGE 2
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PENALTY AND INTEREST
When a licensee fails to file a timely tax return or fails to remit all tax due, the licensee is
subject to penalty and interest. The penalty for failure to report or pay tax when it is
due, is the greater of $50.00 or ten percent (10%) of the net tax due to all member
jurisdictions. The interest is computed on all delinquent taxes due each jurisdiction at a
rate of one percent (1%) per month, from the date the tax was due for each month or
fraction thereof until paid. Filing on time means the return is postmarked by the due
date with the complete payment enclosed.
EXEMPT FUEL USE
IFTA recognizes that some jurisdictions allow exemptions of fuel used for offloading
purposes. However, the offloading fuel exemption is not to be shown on an IFTA tax
return. Requests for exempt fuel refunds are handled by the specific state in which the
fuel was purchased.
•
For Example: All Florida refunds for offloading purposes are issued by the
Florida Department of Revenue.
Please note, a licensee must maintain adequate records to support the exemption
and/or refund claimed.
TAX EXEMPT MILES
IFTA exempts fuel tax reporting when your vehicle operates under a fuel trip permit.
Some jurisdictions have unique economic and geographic characteristics which have
given rise to various definitions of tax exempt miles, and IFTA recognizes this concept.
All jurisdictions require supporting documentation for tax exempt miles. When audited
you must provide proof of exempt mileage claimed on quarterly tax returns.
If you have further questions regarding tax exempt miles, please contact the individual
jurisdiction(s) for clarification. You may view tax exemptions or obtain contact
information for other jurisdictions online at www.IFTACH.org.
REFUNDS AND CREDITS
A refund may be claimed on the IFTA tax return for any over payment or over purchase
of fuel (if the overpayment exceeds $10.00) in a reporting period. If a refund is
requested, please place a check mark in the appropriate box on the IFTA tax return.
Once the bureau determines that all tax liabilities, including any outstanding audit
assessments have been satisfied to all member jurisdictions, a refund will be issued. A
refund may be denied, if the licensee is delinquent in filing any quarterly tax return(s) or
is unable to produce the necessary records to support the requested refund.
IMPORTANT NOTE: If a refund is not requested, the credit will be carried forward to
the next reporting period.
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DISCONTINUANCE OR TRANSFER OF BUSINESS
Section 207.019(1), Florida Statutes, requires a motor carrier that stops doing business
within the state because the business was closed, sold, or transferred, to notify the
department in writing at least 10 days prior to the time the action is effective. This
notice must give the date of closure and, in the event of a sale or transfer of the
business, the date of the sale or transfer and the name and address of the purchaser or
transferee.
All diesel fuel or motor fuel use taxes become due and payable at the time of closure,
sale, or transfer of the business.
The motor carrier, at the same time as the closure, sale, or transfer of the business,
must submit a return, pay all taxes, interest and penalties, and surrender to the
department the registration issued to the business.
If notice is not provided to the department as required in Section 207.019(2), Florida
Statutes, the purchaser or transferee of the business is liable to the state for the amount
of all taxes, penalties, and interest under the laws of this state accrued against the
motor carrier selling or transferring the business on the date of sale or transfer.
However, the purchaser or transferee is only liable to the extent of the value of the
property and business which was purchased.
NO WORDING in Section 207.019(3), Florida Statutes, releases the motor carrier that is
transferring or closing their business from liability for any taxes or for any interest or
penalty due under this chapter.
CHANGE OF ADDRESS REQUIREMENT
Section 207.019(4), Florida Statutes, requires the motor carrier to submit, in writing, to
the department any change in address of their principal place of business within 10
days after the change becomes effective. See Change of Address form, HSMV 85041,
on Page 32.
LICENSE CANCELLATION
An IFTA license may be cancelled at the request of any licensee provided all reporting
requirements and tax liabilities to all member jurisdictions have been satisfied. The
area in the upper right hand corner of the tax return has a box that can be checked to
indicate that the return is “final”. If the tax return is “final”, include the date “operations
ceased” on the next line down under the “final” check box. The license may also be
cancelled by submitting a written request for cancellation. Upon cancellation, the
licensee must return the original IFTA license and all IFTA decals (remove all decals
from vehicles and return along with any unused decals). If the license and decals have
been destroyed, a notarized letter stating this fact must be submitted before the account
can be cancelled.
LICENSE SUSPENSION AND REVOCATION
An IFTA license may be suspended and/or revoked for any of the following reasons:
• Failure to file an IFTA quarterly tax return;
• Failure to remit all taxes due all member jurisdictions;
• Failure to pay or protest an audit assessment within the established time period; or
• Failure to maintain adequate records or make records available when requested.
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The bureau will notify all jurisdictions when a suspension or revocation has occurred or
has been released. DO NOT operate vehicles when a license has been revoked or
suspended.
LICENSE REINSTATEMENT
The bureau may reinstate an IFTA license once the licensee files all required returns
and satisfies all outstanding liabilities due to all jurisdictions.
TEMPORARY REGISTRATION
Temporary Fuel Use Permits – Vehicles subject to the provisions of Chapter 207,
Florida Statutes, must secure an IFTA decal or secure a temporary fuel use permit
before operating over Florida highways or the highways of an IFTA member jurisdiction.
Temporary fuel use permits are available to motor carriers through any of the wire
service companies listed below.
COMPANY
NAME
Custom Permit
Service
InterState Permit
Services
Jet Permit
Services
Transceiver /
Comdata
Trans /
Mid-America
Xero-Fax, Inc.
TYPE OF
PERMITS ISSUED
TELEPHONE
NUMBER
FAX
NUMBER
Fuel
800-669-5014
614-351-1744
Trip/Hunter/Fuel
800-343-4889
800-851-1252
Trip/Hunter
800-788-0603
800-760-7434
Trip/Hunter/Fuel
800-749-9143
800-749-9114
Trip/Hunter/Fuel
800-228-7577
402-493-7376
Trip/Hunter/Fuel
800-937-6329
888-857-1969
RECORD KEEPING REQUIREMENTS
MILEAGE RECORDS – It is the licensee’s responsibility to maintain records of all
intrastate and interstate operations of qualified motor vehicles. The licensee's records
must support the information reported on the quarterly tax return.
• To assist you with proper record keeping requirements, an auditor from the bureau
should contact you within 90 days of your initial registration as a Florida-based IFTA
carrier. If you have not been contacted within 90 days of your initial registration, or
you are just looking for suggestions on setting up an acceptable record keeping
system, please contact the Auditing Section at (850) 617-2910.
• You may also request original copies of the suggested record keeping forms listed
on pages 23 through 26 at the above telephone number. These forms are also
available on the department’s website at: www.flhsmv.gov.
The Individual Vehicle Mileage Record (IVMR), as required for the International Fuel
Tax Agreement, is an acceptable source document for recording vehicle mileage
information. The IVMR must be summarized on a monthly basis.
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TRIP REPORTS - A “trip report” is another acceptable source document. However, a
trip report must include all of the following information:
• Date of Trip (starting and ending)
• Trip Origin and Destination (including city and state)
• Routes of Travel
• Beginning and Ending Odometer Readings
• Total Trip Miles
• Mileage by Jurisdiction
• Vehicle Unit Number
• Licensee’s Name
• Registrant’s Name
FUEL RECEIPTS – The licensee must maintain complete records of all fuel purchases.
Separate totals must be compiled for each fuel type.
FUEL TYPES are as follows:
• Diesel
• Gasoline
• Gasohol
• Propane
• LNG
• CNG
• Ethanol
• Methanol
• E-85
• M-85
• A-55
(Fuel information must be summarized on a monthly basis.)
ACCEPTABLE FUEL RECEIPTS OR INVOICES…must include, but are not limited to,
the following:
• Date of Purchase
• Seller’s Name and Address
• Number of Gallons Purchased
• Fuel Type
• Price Per Gallon
• Unit Number
• Purchaser’s Name
(Any receipt which contains alterations or erasures will not be accepted.)
FUEL RECORDS MUST CONTAIN:
• Fuel Receipts or Invoices
• Date of Purchase
• Name and Address of Seller
• Number of Gallons Purchased
• Type of Fuel Purchased
• Unit # or License Plate # of the Vehicle in Which Fuel was Placed
• Bulk Fuel Reconciliation
• Withdrawal Tickets
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To obtain credit for withdrawals from licensee-owned, tax paid bulk storage, the
following records must be maintained:
• Date of Withdrawal;
• Number of Gallons or Liters;
• Fuel Type;
• Unit Number; and
• Purchase and inventory records to substantiate that tax was paid on all bulk
processes.
RECORDS RETENTION
Every licensee shall maintain records to substantiate information reported on the
quarterly tax return. These records must be maintained for a period of four (4) years
from the due date of the return or the date that the return was filed, whichever is later.
Records MUST be made available upon request by any member jurisdiction.
PROPER FORMS FOR MAINTAINING ADEQUATE RECORDS
On pages 23 through 26 are examples of record keeping forms that may be used in
maintaining proper records for reporting your fuel purchases and miles driven. You may
request original copies of the suggested record keeping forms be sent to you. These
forms are also available on the department’s website at: www.flhsmv.gov. It is not
required that you use the exact forms included in this manual, but that the information
requested on these examples be compiled and summarized in a format which can be
tied back to all your supporting documents.
•
•
Using similar forms as part of your record keeping system will not only keep your
records organized for reporting your IFTA tax returns, but will help reduce the
errors in filing your returns.
In addition to helping you keep proper IFTA records, maintaining such forms will
assist you in correctly completing your International Registration Plan (IRP)
renewal application.
For suggestions on setting up your record keeping system, you may contact the
Bureau of Motor Carrier Services, Audit Section, at (850) 617-2910.
BEING SELECTED FOR AN AUDIT
NOTICE OF AUDIT - In accordance with the provisions of the International Fuel Tax
Agreement, the department is authorized to audit books and records of every motor
carrier for the purpose of determining the correctness of any tax return filed. Once an
account is selected for an audit, the registrant will be formally contacted to determine
when and where this audit will take place.
During the audit, the auditor will review the records in accordance with IFTA
requirements to determine if all jurisdictions have received their proper amount of taxes
due.
Without the maintenance of required records as outlined in this manual, verification that
your IFTA tax returns have been filed properly cannot be made.
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NO RECORDS? In cases where there are no records, inadequate records, improperly
maintained records or incomplete records, an estimate will be made of taxes that may
be owed to each jurisdiction. Also, without proper records to support the filed tax
returns, it may be necessary to make adjustments to certain line items as reported.
As described in Section 207.012, Florida Statutes, and IFTA, an estimate of the amount
of taxes due and unpaid will be made and the taxpayer will be assessed accordingly:
•
•
•
•
FIRST…The reported miles per gallon (mpg) may be lowered to four (4) mpg, if it
was reported as a higher figure.
SECOND…An estimate of miles driven will be made.
THIRD…NO CREDIT for tax-paid gallons purchased in any state will be given
without valid fuel receipts as described on pages 20 and 21.
FOURTH…Registration privileges under IFTA may be suspended or revoked for
failure to maintain adequate records.
Whichever IVMR form you use, you will only use one form per vehicle. Never
combine vehicles on these forms. It is only when you complete your monthly or
quarterly recap forms that different vehicle IVMR’s are combined.
SUGGESTED ACCEPTABLE FORMS to assist you in your record keeping
requirements are located on the next four pages of this manual.
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This EXAMPLE FORM is used to summarize your miles traveled and fuel purchased for
a three-month period that will coincide with an International Fuel Tax Agreement (IFTA)
quarter.
QUARTERLY MILEAGE & FUEL PURCHASE RECAP
For _______________ quarter ending _______________
Identify and list all miles and fuel purchases for each jurisdiction separately. All non-IFTA state
miles and non-IFTA fuel purchases may be added together. All miles and fuel purchases
reported on this summary must be supported by IVMR’s and fuel receipts. It is recommended
that those source documents be filed with this recap for verification.
Non-IFTA miles
__________
Non-IFTA fuel purchases
__________
Florida miles
__________
Florida fuel purchases
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
Total miles:
__________
Total fuel purchases:
__________
Use the space below to designate IRP miles by jurisdiction that are included in the
non-IFTA miles above. These miles are already included in your total miles.
JURISDICTION
_____________
_____________
_____________
_____________
_____________
_____________
_____________
MILES
_________
_________
_________
_________
_________
_________
_________
QCAP 0996
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This EXAMPLE FORM is used to summarize your miles traveled and fuel purchased for
each month. It is only required that you maintain a monthly summary or a quarterly
summary. However, maintaining a monthly summary makes it easier to maintain the
quarterly summary. In addition, using a monthly summary and then adding up the three
months for your quarterly summary reduces the chances of errors and omissions.
MONTHLY MILEAGE & FUEL PURCHASE RECAP
For the month of: ____________________
Identify and list all miles and fuel purchases for each jurisdiction separately. All non-IFTA state
miles and non-IFTA fuel purchases may be added together. All miles and fuel purchases
reported on this summary must be supported by IVMR’s and fuel receipts. It is recommended
that those source documents be filed with this recap for verification.
Non-IFTA miles
__________
Non-IFTA fuel purchases __________
Florida miles
__________
Florida fuel purchases
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
__________
Total miles:
__________
Total fuel purchases:
__________
Use the space below to designate IRP miles by jurisdiction that are included in the
non-IFTA miles above. These miles are already included in your total miles.
JURISDICTION
_____________
_____________
_____________
_____________
_____________
_____________
_____________
MILES
_______________
_______________
_______________
_______________
_______________
_______________
_______________
MCAP 0996
- 24 -
This EXAMPLE FORM is an individual vehicle mileage report (IVMR) and is used to
record miles traveled and fuel purchased for only one trip at a time. It is normally used
for extended trips that take a motor carrier through many jurisdictions for a long period
of time. The information recorded on this form will be used to complete either your
monthly or quarterly summary forms.
INDIVIDUAL VEHICLE MILEAGE/FUEL RECORD
Power Unit # ________
Trailer Unit # ________
Fleet # ________
Report beginning and ending mileage for each trip or day traveled. Also, record the odometer
reading each time you cross a state line and complete the miles driven for each jurisdiction.
There may be more than one entry per trip or day.
Date
Jurisdiction
Beginning
Odometer
Ending
Odometer
Places Traveled &
Routes Used
Miles
Traveled
Gallons
Purchased
Explain how jurisdictional miles are derived if odometer readings are not recorded when
crossing jurisdiction boundaries: ___________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________
Driver’s Name
IVMR
__________________
Date
- 25 -
This EXAMPLE FORM is an IVMR, but it is used for multiple trips. A motor carrier will
use this form to record two or more trips over a specific time period as determined by
the operator. It may be used for weekly, monthly, or quarterly trips depending on how
many trips a registered vehicle makes in any given period. Some carriers choose to
use other types of IVMR forms when two or more motor vehicles are running different
trips.
INDIVIDUAL VEHICLE MILEAGE RECORD
Power Unit # ________
Trailer # ________ Fleet # ________
Trip # ________
Terminal Address ___________________________________________________
Trip Origin _____________________
Destination ________________________
Ending Odometer Reading ___________
Beginning Odometer Reading ___________
Date
Jurisdictions
Places and
Routes
Traveled
Odometer
Reading At
State Line
Miles
Traveled
Gallons
Purchased
In Each
Jurisdiction
TOTAL MILES
TRAVELED:
Explain how jurisdictional miles are derived if odometer readings are not recorded when
crossing jurisdiction boundaries: ___________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________
Driver’s Name
__________________
Date
IVMR 0896
- 26 -
MOST COMMON ERRORS/PROBLEMS EXPERIENCED BY CARRIERS WHEN
FILING IFTA RETURNS
The most common reason for an error on a tax return is simple mathematical
miscalculation. It is recommended that the carrier double check all calculations before
filing a tax return. A minor error can cause an entire tax return to be calculated
incorrectly, and thus create a costly mistake for the carrier. Tax returns with detected
errors cannot be processed and will be returned to the carrier for correction.
In an effort to assist the carrier in completing an error-free IFTA tax return, we have
listed on the following pages the most common errors experienced by carriers when
completing IFTA tax returns.
ERROR #1
Calculating and Using Miles Per Gallon (MPG)
• Simply stated, MPG is the quarterly sum of all miles traveled (both IFTA and nonIFTA) by all IFTA registered vehicles in your fleet and divided by the total gallons of
fuel (both IFTA and non-IFTA) placed in the propulsion tanks of your vehicle(s). In
most jurisdictions, all miles traveled are IFTA miles. Regardless, all miles must be
reported for this calculation. Once fuel is placed in the vehicle’s propulsion tank, it is
considered part of the total gallons for that reporting quarter and should be reported
on Line 2B. This is true, even if the vehicle is not moved after the fuel is placed in
the tank, e.g., refueling from the bulk storage tank after returning from a trip. Fuel
still in a bulk storage tank should not be reported. Bulk storage fuel is reported only
after it is transferred to the qualified IFTA vehicle’s propulsion tank.
• How to Round the MPG Figure – The MPG figure is always rounded to the nearest
second decimal place, e.g., 4.564 = 4.56; 4.567 = 4.57. To accurately round a figure
to 2 decimal places, you must carry the figure out 3 decimal places and round to the
second decimal place accordingly. Place the MPG rounded to the second decimal
place in Column J, e.g., write 4.56 instead of 5.
• One Final Point On Calculating MPG – Calculations must be shown on Line 2A and
Line 2B. This is the data used to determine your MPG, and it must be shown.
ERROR #2
Difference Between Column B (Total Miles) and Column C (Taxable Miles)
• In the majority of cases, Column B and Column C will be the same. There will be
some cases where the carrier may have non-taxable miles, e.g., miles operated on
trip permits. In these cases, it will speed processing, if you footnote the reason why
certain miles were non-taxable.
ERROR #3
Column D (Taxable Gallons) Cannot Equal Column E (Tax Paid Gallons) for Each
Jurisdiction
• With the exception of carriers that did not travel out of the State of Florida during the
tax quarter, it is virtually impossible to purchase the exact amount of fuel as
expended in each jurisdiction on a multi-jurisdiction tax return. A tax return filed as
such is an indication that the carrier may be guessing at their mileage and fuel
purchases, and may result in an audit of the carriers records. The International Fuel
Tax Agreement Plan requires that adequate business records be maintained for at
least four years from the date of the tax return filing.
- 27 -
ERROR #4
Column E (Tax Paid Gallons) Cannot Exceed Line 2B (Total Gallons)
• Line 2B is the total number of gallons placed in the fuel propulsion tanks of qualified
IFTA vehicles during the reporting tax quarter. Therefore, all tax paid gallons,
Column E, must be included in the Line 2B figure. Unless tax free fuel purchases
were made, Column E will equal Line 2B, but it can never exceed it.
Technical assistance and additional information pertaining to the completion of the IFTA
tax return can be obtained by contacting the Bureau of Motor Carrier Services Help Line
at telephone number (850) 617-3711.
DEFINITIONS
APPLICANT – Means the person whose name the uniform application for licensing is
filed in with a base jurisdiction for the purpose of motor fuel tax reporting under the
provisions of this Agreement.
AUDIT -- Means a physical examination of the records and source documents
supporting the licensee’s returns.
BASE JURISDICTION -- Means the member jurisdiction where qualified motor vehicles
are based for vehicle registration purposes, and:
• Where the operational control and operational records of the licensee’s qualified
motor vehicles are maintained or can be made available; and
• Where some travel is accrued by qualified motor vehicles within the fleet. The
commissioners of two or more affected jurisdictions may allow a person to
consolidate several fleets that would otherwise be based in two or more
jurisdictions.
BUREAU -- Means the Bureau of Motor Carrier Services.
CARRIER -- Means a person who operates or causes to be operated a qualified motor
vehicle on any highway in the State of Florida.
CANCELLATION -- Means the annulment of a license and its provisions by either the
licensing jurisdiction or the licensee.
COMMISSIONER -- Means the official designated by the jurisdiction to be responsible
for administration of this Agreement.
FLEET -- Means one or more vehicles.
IN-JURISDICTION DISTANCE -- Means the total number of miles or kilometers
operated by a registrant’s/licensee’s qualified motor vehicle(s) within a jurisdiction
including miles operated under an IFTA temporary permit. In-jurisdiction miles or
kilometers does not include those operated on temporary fuel use tax emergency
permits or those exempted from fuel taxation by a jurisdiction.
JURISDICTION -- Means a state of the United States, the District of Columbia, or a
province or territory of Canada.
- 28 -
LICENSEE -- Means a person who holds an uncancelled IFTA license issued by the
base jurisdiction.
MEMBER JURISDICTION -- Means a jurisdiction that is a member of the International
Fuel Tax Agreement.
MOTOR FUELS -- Means all fuels used for the generation of power for propulsion of
qualified motor vehicles.
QUALIFIED MOTOR VEHICLE -- Means a motor vehicle used, designed or maintained
for the transportation of persons or property which:
• Has two (2) axles and a gross vehicle weight or registered gross vehicle weight
exceeding 26,000 pounds or 11,797 kilograms; or
• Has three (3) 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.
NOTE: Qualified motor vehicles do not include recreational vehicles.
RECREATIONAL VEHICLE -- Means 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 cannot be used in
connection with any business endeavor.
REGISTRATION -- Means the qualification of motor vehicles normally associated with a
prepayment of licensing fees for the privilege of using the highway and the issuance of
a license plate and a registration card or temporary registration containing owner and
vehicle data.
REPORTING PERIOD -- Means a period of time consistent with the quarterly calendar
periods of January 1 thru March 31, April 1 thru June 30, July 1 thru September 30, and
October 1 thru December 31.
REVOCATION -- Means withdrawal of license and privileges by the licensing
jurisdiction.
SUSPENSION -- Means temporary removal of privileges granted to the licensee by the
licensing jurisdiction.
TOTAL DISTANCE -- Means all miles or kilometers traveled during the reporting period
by every qualified vehicle in the licensee’s fleet, regardless of whether the miles or
kilometers are considered taxable or nontaxable by a jurisdiction.
WEIGHT -- Means the maximum weight of the loaded vehicle or combination of vehicles
during the registration period.
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ADDRESSES AND TELEPHONE NUMBERS
FLORIDA INTERNATIONAL FUEL TAX AGREEMENT
Department of Highway Safety and Motor Vehicles
Bureau of Motor Carrier Services
BMCS WALK-IN FACILITY
Cross Creek Service Center
1214 Capital Circle, SE, Suite J
Tallahassee, Florida 32301
Telephone (850) 617-3711
Fax (850) 487-4966
BMCS HEADQUARTERS
Neil Kirkman Building, Room A-110
2900 Apalachee Parkway – MS 62
Tallahassee, Florida 32399-0626
Telephone (850) 617-3711
Fax (850) 617-5185
BMCS AUDIT HEADQUARTERS
Neil Kirkman Building – Room A-118
2900 Apalachee Parkway – MS 58
Tallahassee, Florida 32399-0626
Telephone (850) 617-2910
Fax (850) 617-5187
BMCS AUDIT FIELD OFFICES
Neil Kirkman Building, Room A-139
2900 Apalachee Parkway, MS-58
Tallahassee, Florida 32399-0626
Telephone (805) 617-2910
Fax (850) 617-5187
4101 Clarona-Ocoee Road, Suite 160
Orlando, Florida 32810
Telephone (407) 445-7400
Fax (407) 445-7411
318 Southeast 25th Avenue
Ocala, Florida 34471
Telephone (352) 620-3993
Fax (352) 732-1459
5701 East Hillsborough Avenue, Suite 2228
Tampa, Florida 33610
Telephone (813) 740-4300
Fax (813) 740-4307
323 10th Avenue, West, Suite 200
Palmetto, Florida 34221
Telephone (941) 723-4634
Fax (941) 723-4553
1135 Banks Road
Margate, Florida 33063
Telephone (954) 969-4233
Fax (954) 969-4238
PLEASE NOTE
IFTA licenses or IRP registrations ARE NOT processed
at the above six field office locations.
- 30 -
ADDITIONAL SPECIFIC INFORMATION
Federal Motor Carrier Safety
545 John Knox Road
Suite 102
Tallahassee, FL 32303-4117
Telephone (850) 942-9338
UNITED STATES
DEPARTMENT OF TRANSPORTATION
Federal DOT, Washington, D.C.
Telephone (202) 366-4000
www.safer.fmcsa.dot.gov/
FLORIDA DOT MCC HQ’S AND FIELD OFFICES
Call Florida DOT
MOTOR CARRIER COMPLIANCE HQ’s
325 John Knox Road, Building K
Tallahassee, FL 32303
Telephone (850) 245-7900
Toll Free (866) 374-3368, Ext. 7900
www.dot.state.fl.us
HAZARDOUS MATERIALS
ENFORCEMENT
HIGHWAY INTERDICTION
PROGRAM
COMMERCIAL MOTOR
VEHICLE AND CARGO THEFT
OVERSIZE / OVERWEIGHT
PERMITS
Florida Department of Transportation
PERMIT OFFICE
2740 Centerview Drive
Tallahassee, FL 32301
Telephone (850) 410-5777
Fax (850) 410-5779
LIVE STOCK
HAULER PERMITS
Telephone (850) 410-0926
FUEL IMPORTATION
Florida Department of Revenue
General Tax Administration
1379 Blountstown Highway
Tallahassee, FL 32304-2716
Telephone 1-800-352-3671
LICENSING
IMPORT / DIVERSION
AUTHORIZATION NUMBERS
OFFICE OF
FLORIDA’S TURNPIKE
Florida DOT
Telephone 1-800-749-7453
TALLAHASSEE
LOCATION OF THE
INTERNAL REVENUE
SERVICE
Internal Revenue Service
227 North Bronough Street, Room 1019
Tallahassee, FL 32301
Telephone 1-800-829-1040
USE OF
COMCHEKS
Telephone 1-800-741-3030
COMMERCIAL
DRIVER
LICENSES
Florida Department of Highway Safety
and Motor Vehicles
Division of Driver Licenses
Public Service Information
Neil Kirkman Building, Room B-133
2900 Apalachee Parkway
Tallahassee, FL 32399
Telephone (850) 617-2000 or 617-2606
www.flhsmv.gov
- 31 -
- 32 -
IFTA JURISDICTION INFORMATION
You may obtain the most current jurisdiction contact information as well as other helpful
tips from the official IFTA Website, as follows:
www.iftach.org/
Click on One Stop Shop. Then click on the drop-down button where it says “Select
your base jurisdiction”. Find the jurisdiction you wish to view and click on it.
If you do not have access to a personal computer, you may contact the MCS Help Desk
(Call Center) at (850) 617-3711, for assistance.
FLORIDA TRUCKING INFORMATION
•
By Telephone: (850) 414-4700
¾ This line connects to any commercial vehicle operations regulatory agency in the
state of Florida or the Federal Motor Carrier Safety Administration.
•
By Internet: www.FloridaTruckingInfo.com
¾
¾
¾
¾
¾
Links to home pages for commercial vehicle operations regulatory agencies
Forms available online for downloading
Apply online for Oversize/Overweight permits
Important information and statutes available for downloading
Frequently Asked Questions available
FLORIDA IFTA TRUCKING MANUAL
HSMV 85920 – (Rev. 7/08)
-1-