- Home
- IFTA by state
IFTA by state and province
IFTA (the International Fuel Tax Agreement) has 58 members: the 48 contiguous US states and 10 Canadian provinces. Alaska, Hawaii and the District of Columbia are not members. A carrier files one quarterly return with its base jurisdiction, which shares the tax with every other member.
Pick your base jurisdiction
Select a base jurisdiction for who runs IFTA there, where carriers file, and the extra highway taxes IFTA does not cover — like New York HUT, Kentucky KYU or Oregon weight-mile.
Canadian provinces
- Alberta
- British Columbia
- Manitoba
- New Brunswick
- Newfoundland and Labrador
- Nova Scotia
- Ontario
- Prince Edward Island
- Quebec
- Saskatchewan
All US states
- Alabama
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- Florida
- Georgia
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Canadian provinces
IFTA rules that apply everywhere
A motor vehicle used, designed, or maintained for transportation of persons or property and (1) having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds (11,797 kg); or (2) having three or more axles regardless of weight; or (3) used in combination, when the weight of the combination exceeds 26,000 pounds (11,797 kg) gross vehicle or registered gross vehicle weight. Recreational vehicles are excluded.
| Quarter | Period | Return due |
|---|---|---|
| Q3 2026 | Jul 1 – Sep 30, 2026 | Mon, Nov 2, 2026 Oct 31 falls on a Saturday |
| Q4 2026 | Oct 1 – Dec 31, 2026 | Mon, Feb 1, 2027 Jan 31 falls on a Sunday |
| Q1 2027 | Jan 1 – Mar 31, 2027 | Fri, Apr 30, 2027 |
| Q2 2027 | Apr 1 – Jun 30, 2027 | Mon, Aug 2, 2027 Jul 31 falls on a Saturday |
Late filing penalty: $50 or 10% of delinquent taxes, whichever is greater, plus interest. Keep records for 4 years. Quarterly rates: IFTA, Inc. tax rate matrix.