International fuel tax agreement (IFTA)
Qualifying commercial motor vehicles traveling in more than one U.S. state or Canadian province are required to file a consolidated report of motor fuels taxes (e.g., gasoline, diesel fuel, liquefied gas, compressed natural gas and liquefied natural gas taxes) under the International Fuel Tax Agreement (IFTA).
IFTA Reporting
IFTA fuel tax reports can be filed electronically using Webfile or EDI software, or on paper using Form 56-101, International Fuel Tax Agreement (IFTA) Fuel Tax Report (PDF), and Form 56-102, IFTA Fuel Tax Report Supplement (PDF).
NOTE: Effective April 2018, IFTA Inc. added hydrogen and electricity fuel types to the IFTA tax rate matrix.
Read our Biodiesel Fuel and Renewable Diesel Fuel FAQs to learn how to report biodiesel fuel on your IFTA quarterly return.
Rates
Each member jurisdiction sets its own tax rate. Interstate carriers based in Texas report fuel tax paid in all member jurisdictions. Tax rates for current and prior periods can be found at IFTA Inc.
Due Date
IFTA returns are due quarterly, on the last day of the month following the end of the calendar quarter. If the due date is a Saturday, Sunday or a legal holiday, the next business day is considered the due date.
Penalties and Interest
- A penalty of $50 or 10 percent of delinquent taxes, whichever is greater, is imposed for the failure to file a report, for filing a late report, or for underpayment of taxes due.
- Interest is assessed on all delinquent taxes for each month or fraction of a month beginning on the first day after the due date.
- The current annual interest rate is 7 percent and the monthly interest rate is 0.583 percent (0.00583). For more information about penalties, interest and refunds, read our FAQs.
Reporting and Payment Requirements
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.
Less than $10,000
Select one of these reporting methods:
Select one of these payment methods:
- Electronic Check or credit card via Webfile (American Express, Discover, MasterCard and Visa)
- Electronic Data Interchange (EDI)
- TEXNET
- Check
$10,000 – $99,999
Select one of these reporting methods:
Select one of these payment methods:
- Electronic Check or credit card via Webfile (American Express, Discover, MasterCard and Visa)
- Electronic Data Interchange (EDI)
- TEXNET
$100,000 – $499,999
Select one of these reporting methods:
Select one of these payment methods:
$500,000 or more
Select one of these reporting methods:
Select one of these payment methods:
Taken from: comptroller.texas.gov