International Fuel Tax Agreement (IFTA)

Commercial Carriers of Wyoming System

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Filing or Amending an IFTA Tax Return

Processing Payments in CCOWS

International Fuel Tax Agreement (IFTA)

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IFTA is an agreement among most U.S. states and Canadian provinces to simplify the reporting of fuel used by motor carriers operating in more than one jurisdiction. People who operate qualified motor vehicles are subject to IFTA licensing.

A qualified motor vehicle is a motor vehicle used, designed or maintained for transportation of people or property and:

Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,793 kilograms; or
Having three or more axles regardless of weight; or
Is used in combination when the weight of such combination exceeds 26,000 pounds or 11,793 kilograms gross vehicle or registered gross vehicle weight.
Qualified motor vehicle does not include recreational vehicles.

Base jurisdiction is the member jurisdiction where the qualified motor vehicles are based for registration purposes and where the operational control and operational records of the licensee’s qualified motor vehicle are maintained or can be made available.

Reporting Requirements

The licensee shall file a quarterly return with its base jurisdiction. A check for all taxes due to all member jurisdictions must accompany the quarterly return. This check shall be made payable to the licensee's base jurisdiction.

For more information on licensing and quarterly filing call 307-777-4827.

IFTA Quarterly Tax Rate Information

Current IFTA Articles of Agreement - Audit Manual - Procedures Manual (select "Manuals")

Need a DOT number? Refer to FMCSA .

Fraud attempts after applying for US DOT Account?

FUEL TAX HOLIDAYS AND WYOMING-BASED IFTA CARRIERS