DRS: IP 95(3.1), International Fuel Tax Agreement - What It Means for a Connecticut Motor Carrier

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

IP 95(3.1)

International Fuel Tax Agreement -
What It Means for a Connecticut Motor Carrier


PURPOSE: On January 1, 1996, Connecticut will join the International Fuel Tax Agreement (IFTA) for the purpose of collecting and distributing fuel use taxes for Connecticut motor carriers. IFTA is an agreement entered into by jurisdictions (American states and Canadian provinces) under which motor carriers license and report their mileage and fuel consumption to their base jurisdiction.


DO I HAVE TO BE LICENSED UNDER IFTA?

Yes, if you operate a qualified motor vehicle that travels in two or more IFTA jurisdictions, you must be licensed under IFTA.


WHAT IS A QUALIFIED MOTOR VEHICLE? A qualified motor vehicle is any motor vehicle that is designed to transport persons or property and that has:

  • two axles and a gross vehicle weight or registered gross vehicle weight over 26,000 pounds; or
  • three or more axles regardless of weight; or
  • when used in combination, a combined gross vehicle weight over 26,000 pounds.

HOW DO I DETERMINE IF CONNECTICUT IS MY BASE JURISDICTION? Connecticut is your base jurisdiction if your vehicles are registered with the Connecticut Department of Motor Vehicles and:

  • your operational control and records of qualified motor vehicles are maintained or can be made available in Connecticut; and
  • some miles are accrued within Connecticut by qualified motor vehicles in the fleet.

HOW WILL I REGISTER FOR MY NEW LICENSE? If you are required to be licensed under IFTA and Connecticut is your base jurisdiction, complete CT-IFTA-1, Application For International Fuel Tax Agreement - Connecticut Carrier, and mail, with a check or money order payable to DRS, to:

DEPARTMENT OF REVENUE SERVICES
REGISTRATION SECTION
PO BOX 2937
HARTFORD, CT 06104-2937

Be sure to identify the jurisdictions in which you operate or anticipate operating by marking the list of jurisdictions provided in CT-IFTA-1, Line 3.


WHAT WILL I RECEIVE ONCE MY APPLICATION IS PROCESSED? You will receive two IFTA decals for each licensed vehicle. Decals must be affixed to the lower rear exterior on each side of the cab.

In addition, you will receive a license that must be photocopied and kept in each licensed vehicle.

All Connecticut based licensed IFTA carriers will receive new tax returns beginning in the first quarter of 1996.


HOW DOES THIS AFFECT MY FUEL TAX REPORTING? IFTA affects your fuel tax reporting by eliminating paperwork. Your fuel tax for all IFTA jurisdictions will be reported quarterly through the DRS (your base jurisdiction) using one tax return. Miles traveled, gallons purchased and fuel taxes paid for all jurisdictions are reported each quarter on that one return. The single return simplifies your reporting requirement by allowing you to net your fuel tax liabilities and credits for each IFTA jurisdiction, then net the fuel tax liabilities and credits for all IFTA jurisdictions.


WHAT JURISDICTIONS ARE PARTICIPATING IN THE IFTA PROGRAM? All of the 48 contiguous states (except Maine, New Hampshire and Vermont) will belong to IFTA by September 30, 1996. Several Canadian provinces have agreed to join. Maine, New Hampshire and Vermont remain members of the Regional Fuel Tax Agreement and are not members of IFTA.

For information regarding a jurisdiction's membership status, call the Department of Revenue Services at 860-541-3222.


WHAT DO I DO IF I TRAVEL IN ONE OF THE ABOVE JURISDICTIONS THAT IS NOT PART OF IFTA? You will still have to maintain your own account with each jurisdiction that does not participate in the IFTA. If you travel in Maine, New Hampshire or Vermont, you will continue to follow the requirements of the Regional Fuel Tax Agreement.


HOW CAN I LEARN MORE ABOUT THIS PROGRAM? The Department of Revenue Services has scheduled free seminars to introduce the International Fuel Tax Agreement.

The International Fuel Tax Agreement, An Introduction And Overview, is a seminar designed to provide you and your business with a comprehensive look at the effect IFTA will have on Connecticut fuel use taxes. IFTA Seminars will be held from 7:00 p.m. to 9:00 p.m. at the following locations:

AUGUST 10,1995 - WATERBURY
Naugatuck Valley Community-Technical
College750 Chase Parkway, Waterbury, CT

AUGUST 15, 1995 - MANCHESTER
Manchester Community-Technical College
Bidwell Street, Manchester, CT

AUGUST 17, 1995 - NORWALK
Norwalk Community-Technical College
188 Richards Avenue, Norwalk, CT

AUGUST 22, 1995 - NEW LONDON
Three Rivers Community-Technical College
574 New London Turnpike, Norwich, CT

To reserve your place at any of the classes, to receive directions, or for more information, call the Department of Revenue Services, Motor Carrier Section at 860-541-3222.


EFFECT OF THIS DOCUMENT: An Informational Publication is a document that addresses issues frequently raised by taxpayers, usually in a question-and-answer format. It is less technical in nature than a Policy Statement, but may be referred to by individual taxpayers for guidance.


EFFECT ON OTHER DOCUMENTS: IP 95(3) is modified and superseded and may not be relied upon after the date of issuance of IP 95(3.1).


FOR FURTHER INFORMATION: To obtain a CT-IFTA-1, Application For International Fuel Tax Agreement - Connecticut Carrier, call the Forms Unit at 860-541-3222 or 1-800-382-9463 (in-state). To obtain further information about the IFTA registration process, call the Registration Unit at 860-297-4870. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911. Office hours are Monday through Friday 8:30 a.m. until 4:30 p.m.


For Further Information on Connecticut Taxes:  Please call the Department of Revenue Services during business hours, Monday through Friday:

  • 1-800-382-9463 (toll-free from within Connecticut), or
  • 860-297-5962 (anywhere).
  • TTY, TDD and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.

Forms and Publications: Forms and publications are available all day, seven days a week:

  • Internet: preview and download forms and publications from the DRS Web site: http://www.ct.gov/drs; or
  • Telephone: Call 1-800-382-9463 (toll-free from within Connecticut) or 860-297-5962 (anywhere) and select Option 2 from a touch-tone phone.


IP 95(3.1)
Motor carrier road tax
Issued: 7/20/95
Replaces IP 95(3) issued 2/17/95