IFTA Per-Jurisdiction Fuel Tax
Taxable gallons (miles / fleet MPG), net tax due or credit for a jurisdiction, and consumption vs. tax paid at the pump.
Example
You enter
- Miles in jurisdiction 1200
- Fleet average MPG 6
- Tax rate ($/gal, this jurisdiction) 0.3
- Gallons purchased in jurisdiction 150
You get
- Taxable gallons 200.00 gal
- Net tax due $15.00
Details, formula, and sources
Per the IFTA Articles of Agreement; rates user-supplied. Run per jurisdiction and sum the net column.
Taxable gallons = jurisdiction miles / fleet MPG; net tax = taxable gallons x rate - gallons purchased x rate (a negative net is a credit).
IFTA Articles of Agreement quarterly-return method, by name.
Free at iftach.org; the base jurisdiction's return governs.
Math aid for personal verification. The ELD on the truck and the carrier tariff are the legal record. State limits may be lower than federal.
Field names used by the API: miles, fleet_mpg, tax_rate_per_gal, gallons_purchased, taxable_gallons, net_tax
- Tax rate per-jurisdiction $/gal, user-supplied (rates change quarterly)IFTA member-jurisdiction tax-rate matrix