The International Fuel Tax Agreement (IFTA) is a tax collection agreement by and among the 48 contiguous States and Canadian provinces bordering the United States to simplify the reporting and collecting motor fuel use taxes used by motor carriers operating in more than one jurisdiction. Persons who operate qualified motor vehicles are subject to IFTA licensing.
For a listing of all IFTA jurisdictions and tax rates visit the IFTA website at www.iftach.org and click on tax rates.
Yes, if you are based in a member jurisdiction (such as Tennessee) and operate a qualified motor vehicle in two or more member jurisdictions. If you usually operate your vehicles only in one jurisdiction, but make occasional trips outside the base jurisdiction, you may elect to purchase temporary fuel use permits for that occasional travel.
Tennessee is your base jurisdiction for IFTA licensing and reporting if you:
A Qualified Motor Vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and:
You should contact the jurisdiction where you are based. Your base jurisdiction is the jurisdiction where you have your qualified motor vehicles registered, where you have some travel, and where the operational control and operational records are maintained or can be made available. If your base jurisdiction is Tennessee go to this website ‘Permits and Licensing’ menu and select ‘IFTA, IRP, Interstate’ menu tab or contact the Revenue Department at (888) 468-9025 or (615) 399-4267.
The commissioners of two or more affected jurisdictions may allow a person to consolidate several fleets that would otherwise be based in two or more jurisdiction. It is important that you contact one of those jurisdictions. You may be able to consolidate your operations under one license. The jurisdiction you contact will assist you and give you information on how that can be accomplished.
For a listing of all IFTA jurisdictions visit the IFTA website at www.iftach.org and click on tax rates.
For assistance with an IFTA license application, an IFTA tax return, additional credentials for your qualified motor vehicles, or assistance with any other information specifically related to your IFTA operations, contact your base jurisdiction.
If your base jurisdiction is Tennessee go to this website ‘Permits and Licensing’ menu and select ‘IFTA, IRP, Interstate’ menu tab or contact the Revenue Department at (888) 468-9025 or (615) 399-4267.
If your base jurisdiction is in Tennessee, the contact information is listed below. If your base jurisdiction is not in Tennessee, contact the state or province of your base jurisdiction. You can find contact information for each IFTA jurisdiction on the IFTA website.
Primary Agency for IFTA Administration: Tennessee Department of Revenue
There are 3 manuals that govern the IFTA: the Articles of Agreement, the Procedures Manual and the Audit Manual. All are available for review and may be downloaded. These documents may be changed from time to time, so if you download the document, you should re-visit the IFTA website to see if revision pages have been posted. Usually, any changes will be effective in either January or July of each year. There are some exceptions to that rule, so visit the IFTA website regularly. Site: http://www.iftach.org
Unified Carrier Registration
The Unified Carrier Registration Agreement is a base-state system, under which a UCR registrant pays UCR fees through its base state on behalf of all the participating States. The Unified Carrier Registration is a program that has taken the place of the Single State Registration (SSR) and Interstate Exempt System (IEX).
The Unified Carrier Registration (UCR) Program requires the following to file under UCR:
File an annual application and pay an annual fee. If a fleet size increases or decreases during the registration year, a supplemental application is not required. The change will be reflected at the time of renewal.
Application and Instructions
Applications and instructions may be obtained by calling (615) 399-4266 or 1-800-826-3151 or are located at: http://www.TN.gov/revenue/forms/motorcarrier/unifiedcarrier.htm. In the event an application is not received, the filing and payment is still due.
Payment of Fees
The fees can vary each year. The UCR Board develops and recommends the fee structure to the Secretary of the US DOT. After notice and opportunity for public comment, the Secretary will set the fees for the next year and any subsequent adjustment to those fees. The fee is a flat per carrier fee and is determined by the number of commercial motor vehicles that have been reported on your last MCS-150 filed with the Federal Motor Carrier Safety Administration. Brokers, freight forwarders, and leasing companies pay the lowest fee.
Acceptable Types of Payments
Payments made by mail may be made by certified check, money order, personal or company check made payable to the Tennessee Department of Revenue. Please place your USDOT# on the front of your payment. Mail your payment, together with your completed UCR application form and your completed MCS-150 report to:
Tennessee Department of Revenue
Taxpayer & Vehicle Services Division
Unified Carrier Registration
301 Plus Park Blvd., Suite 100
Nashville, TN 37217
National Web Based System
There is also a national web based system where you may file directly on-line at this site. The web site address is: www.ucr.in.gov. If the national web based system is used for processing your application, payments may be made on-line using MasterCard, Visa or e-Check.
There is no UCR Agreement credential requirement. Section 4306 of the UCR Act includes a general prohibition against State requirements on interstate motor carriers, motor private carriers, freight forwarders, or leasing companies to display any credentials in or on a commercial motor vehicle. Tennessee will provide a receipt to the registrant when they register for UCR through this office. Enforcement officers will be able to determine independently the UCR status.
Verification of registration may be viewed at the FMCSA website at: http://safer.fmcsa.dot.gov/ under Unified Carrier Registration (UCR). Two years of data will be retained.
An annual renewal application will be mailed. In the event an application is not received, the filing and payment is still due.
UCR Forms are Received and the Company is no Longer in Business
Do not complete the UCR forms. Instead, immediately complete Items 1 through 16 of the MCS-150 form and check the “OUT OF BUSINESS” box at the top of the form. The MCS-150 form is available at: http://www.fmcsa.dot.gov/forms/print/r-l-forms.htm. Sign and mail the form to:
Attention: USDOT Number App.
1200 New Jersey Avenue SE
Washington, DC 20590