Q & A
Questions and Answers

What are fuel taxes?
What's a trip report?
What's a qualified motor vehicle?
Do I need an IFTA license/ decal?
Do I need to do log book audits?
Do I need a DOT number?

What are fuel taxes?

Each state/province collects fuel taxes based on the miles travel in each state/province. The federal government mandated that all states/provinces belong to IFTA (International Fuel Tax Agreement) which allows your base state/province to collect the taxes due to each state/province and disperse them to other states/provinces based on your report. It is required that every "qualified" motor vehicle maintain records of this information using a trip report or similar form. A fuel tax return needs to be made every quarter, whether there was activity or not.

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What's a trip report?

A trip report is a record of the activity of a qualified motor vehicle. A trip report must include the following information:

Date of trip (starting and ending)
Trip origin and destination
Route of travel
Beginning and ending odometer reading of trip
Total trip miles/kilometers
Miles/kilometer by jurisdiction
Unit number or vehicle identification number
Vehicle fleet number
Registrant's name
any additional information required by base jurisdiction

Trip reports need to be kept for four years for IFTA requirements, but if the same records are used to fulfill IRP requirements, they need to be kept for seven years.

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What's a qualified motor vehicle?

A qualified motor vehicle means 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 or 11, 797 kilograms; or

Having 3 or more axles regardless of weight: or

is used in combination, when such combination exceeds 26,000 pounds or 11,797 kilograms.

This does not include recreational vehicles.

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Do I need an IFTA license/decal?

Any person based in a member jurisdiction operating a qualified motor vehicle in two or more member jurisdictions is required to license.

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Do I need to do log book audits?

The DOT (Department of Transportation) states that the motor carrier is liable for violations whether the motor carrier knew of the violations or not, because the motor carrier should have known. The only way to know if violations exist is to do an audit. The motor carrier is liable for the actions of it's employees also.

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Do I need a DOT number?

Anyone who operates a commercial vehicle with a gross vehicle weight over 10,001 lbs. is required to have a USDOT number.

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