International Fuel Tax Agreement (IFTA)

International Fuel Tax Agreement (IFTA)

The International Fuel Tax Agreement (IFTA) is an agreement between the member jurisdictions (all contiguous states, the District of Columbia and participating Canadian provinces) to simplify the reporting of motor fuel taxes by interstate motor carriers. IFTA reporting significantly reduces the paperwork and standardizes motor fuel tax reporting for both carriers and jurisdictions.

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IFTA Documents

Upcoming Changes

 

Before adoption of IFTA, motor carriers operating in multiple jurisdictions were required to apply for a license and file and remit their fuel taxes in accordance with each jurisdiction’s laws. Complying with these varied requirements was a difficult and extremely time-consuming process for an interstate carrier.

For links to common IFTA forms, documents and sites, go to the Quick and Related Links page.

Advantages of an IFTA License

An IFTA license authorizes each qualified vehicle to travel in all IFTA jurisdictions without having to purchase fuel tax permits at the ports of entry. It also standardizes reporting of use fuel taxes. You only have to file one set of tax forms quarterly through your base jurisdiction (Arizona) instead of filing in each jurisdiction where you travel. All audit administrative costs are reduced because fuel tax audits are performed by your base state on behalf of all member jurisdictions

Do I Qualify for IFTA?

IFTA-qualified vehicles travel in more than one jurisdiction and are designed or maintained to transport people or property and ...

  • have two axles and a registered gross vehicle weight rating (GVWR) of more than 26,000 pounds; or
  • have three or more axles regardless of weight; or
  • are used in combination, when the weight of such combination exceeds a GVWR of 26,000 pounds.

How Do I Apply?

Below is a list of everything required to open a new IFTA account. Once you have completed and signed all the forms and applications and met all requirements, mail them to this address:

Motor Carrier Licensing Unit
Motor Vehicle Division
P.O. Box 2100
MD 527M
Phoenix, AZ 85001

Or Email: [email protected]

Or, you may submit the required documents to a third-party provider authorized by MVD to perform IFTA transactions.

These are the requirements:

$10 filing fee

IFTA/IRP Application

Record Keeping Agreement

Lease Agreement Certificate

Power of Attorney

Motor Carrier (if applicable)

USDOT number


(Apply to Federal Motor Carrier Safety Administration)

Operating Authority

(MC number) (This number must be active before you submit your application. Apply to Federal Motor Carrier Safety Administration.)

Evidence of your established place of business in Arizona or proof of residency in Arizona

Primary List

  • Real-estate ownership document
  • Real-estate lease agreement (cannot be a short term lease, must include dates for the length of the registration)
  • Rent or mortgage payment receipt
  • Current Utility bill 
  • Current Arizona driver license (if applicant is an individual)
  • Paid personal income taxes to Arizona
  • Paid real estate or personal property taxes to Arizona
  • Copy of the Filed Federal Income Tax return
  • Other factors with clear evidence of the Applicant’s legal Business or Residence address

Secondary List (supports items in primary list, will require review and approval)

  • Article of Incorporation in an Active Status, principal owner listed is a resident of AZ
  • A vehicle title in AZ in the Business Name or principal owner name with residence add

Addresses that are not acceptable:

Any virtual office -  A virtual office does not really exist as an office — not in the real world or a digital one. It's not a physical space you can visit or use as a workspace as you can in a traditional office. Instead, a virtual office is just an address.

Examples of what virtual office will offer:

  • A place to receive and pick up mail
  • Mail processing and forwarding
  • Digital mail service
  • Business number
  • Business phone system
  • Copy and print facilities
  • Remote receptionist services

Complete list of Business and Residency Examples: (Form 96-0255)