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
Checked against published worked examples from: IFTA Articles of Agreement.
Details, formula, and sources
ScopePer the IFTA Articles of Agreement; rates user-supplied. Run per jurisdiction and sum the net column.
Formula or tableTaxable gallons = jurisdiction miles / fleet MPG; net tax = taxable gallons x rate - gallons purchased x rate (a negative net is a credit).
Source and editionIFTA Articles of Agreement quarterly-return method, by name.
Free accessFree at iftach.org; the base jurisdiction's return governs.
What governsMath aid for personal verification. The ELD on the truck and the carrier tariff are the legal record. State limits may be lower than federal.
API field namesmiles, 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