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Together We’ve Made It Happen – A Celebration of 30 Years of IFTA. THE INDUSTRY PERSPECTIVE. Bob Pitcher VP, State Laws American Trucking Associations 703-838-7939 [email protected]. First, a little history…. 30 Years Ago – Fuel Use Taxes Are a Crisis for the Trucking Industry: - PowerPoint PPT Presentation
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INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Bob PitcherVP, State Laws
American Trucking Associations703-838-7939
Together We’ve Made It Happen – A Celebration of
30 Years of IFTA
THE INDUSTRY PERSPECTIVE
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
First, a little history…
30 Years Ago – Fuel Use Taxes Are a Crisisfor the Trucking Industry:
• Non-uniform• Burdensome• Expensive to Administer and Comply With
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Non-Uniformity:Vehicles
RegistrationCredentials
BondsLeases
Tax ReportsCredits & Refunds
Audit & Administration
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Vehicles Reported• > all commercial vehicles• > 2 axles• > 7,000 lbs. empty wt.• > 10,000 lbs. empty wt.• > 18,000 lbs. GVW or 7,500 lbs. empty wt.• > 16,000 lbs. GVW• > 30 gallon fuel tank capacity& at least 16 other definitions
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Registration• Annual, biennial, or permanent• One-time fees per fleet• Annual fees per fleet• Annual fees per vehicle• Licenses for each place of business• Renewable in October, December, January, March,
April, or July• Vehicle-specific cab cards • Account nos. on vehicle
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Credentials (DECALS!)
• 1 per vehicle – or 2?• On left side, right side – or front?• Display dates?• Annual, biennial – or permanent?• Fees?
YOU BETCHA! Charged by 22 states –TOTAL ANNUAL FEES PER TRUCK: $331.70
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Bonds
• Required by 19 states• Various amounts and limits• Required for refunds in c. 10 more states• Alternative security rarely allowed
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Leases
Who’s responsible for reporting?– Lessee?– Lessor?– Party buying fuel?– Vehicle operator?– Up to parties?– State permission needed?– Depend on term of lease?
Copy required in vehicle?
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Tax Reports• Frequency: monthly, quarterly, annually• Due date: 20th, 25th, 30th, last of month
Postmark honored?• Format• Computation of tax
Vehicles covered? Formula? State MPGs?Individual vehicle MPGs?
• Supporting documentation required• Payment in certified funds
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Credits & Refunds
• Do credits carry over?• How long?• Refunds available?• Minimum amount?• Audit first?• Documentation?• Other restrictions?
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Audit & Admin.• Record requirements
– Official fuel receipts– Original documents
• Frequent changes in requirements• Rules inaccessible to taxpayers• Multiple audits under different rules• LOTS of Gotchas
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Fuel Use Taxes in 1983
• Non-uniform ? Definitely
• Burdensome ? For carriers of all sizes
• Expensive ? US DOT: $1 billion a year in administrative
costs for motor carriers
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
IFTA
• First implemented 1983 3 members• Redrafted per NGA 1986 4 members• Required by ISTEA 1991 14 members• ISTEA deadline 1996• IFTA Recodified 1995-98• Today 58 members
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
Lonette TurnerCEO/CFO
International Fuel Tax Association, Inc.480.839.4382
Together We’ve Made It Happen – A Celebration of
30 Years of IFTA
THE JURISDICTION AND IFTA, INC. PERSPECTIVES
Jurisdiction IFTA Implementation
3 5 24 422
58
NUMBER OF LICENSEES
2003 and 2013 based on Annual Reports Filed.Renewals would be approximately the same.
NUMBER OF DECALS
Assuming 10 QMVs per carrier and 2 decals per QMV
NUMBER OF TAX RETURNS PROCESSED
Assuming 4 quarterly returns filed.
Jurisdictions – Fully ParticipatingIn Clearinghouse
53
11
58
5
35
4
3
What Did The Clearinghouse Mean for the Participating Members?
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
• Fewer licenses and decals to issue• Fewer tax returns to process• More audits completed (other jurisdictions
auditing on your behalf)• Decrease in costs to process (for both
personnel and other administrative costs)• Open communication with other jurisdictions• Program is reviewed on a regular basis
Summary of Benefits(Some of Them)
INTERNATIONAL FUEL TAX
AGREEMENT
Celebrating 30 Years of Cooperation and Trust
1983 - 2013
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