International Fuel Tax Agreement
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International Fuel Tax Agreement
The International Fuel Tax Agreement (or IFTA) is an agreement between the lower 48 states of the United States and the Canadian provinces, to simplify the reporting of fuel use by motor carriers that operate in more than one jurisdiction. Alaska, Hawaii, and the Canadian territories are not required to participate, however all of Canada and Alaska do. An operating carrier with IFTA receives an IFTA license and two decals for each qualifying vehicle it operates. The carrier files a quarterly fuel tax report. This report is used to determine the net tax or refund due and to redistribute taxes from collecting states to states that it is due. This tax is required for motor vehicles used, designed, or maintained for transportation of persons or property and: *The Power Unit has two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds, and/or *The Power Unit has three or more axles regardless of weight, and/or *Is used in combination, when the ...
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Continental United States
The contiguous United States (officially the conterminous United States) consists of the 48 adjoining U.S. states and the Federal District of the United States of America. The term excludes the only two non-contiguous states, Alaska and Hawaii (also the last ones admitted to the Union), and all other offshore insular areas, such as American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands. The colloquial term "Lower48" is used also, especially in relation to just Alaska (Hawaii is farther south). The related but distinct term continental United States includes Alaska (which is also on the continent of North America but separated from the 48 states by British Columbia and Yukon of Canada), but excludes the Hawaiian Islands and all U.S. territories in the Caribbean and the Pacific. The greatest distance (on a great-circle route) entirely within the contiguous U.S. is 2,802 miles (4,509 km), between Florida and the State of Washington; th ...
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