Are there exemptions? (what are non-ifta miles or fuel)

YES.  There is a long list of rather complicated exemptions whereby you don’t have to pay IFTA fuel tax in certain cases.


CERTAIN JURISDICTIONS:  Alaska, Hawaii, District of Columbia, Yukon Territory, Northwest Territory, Nunavut, and all of Mexico are “Non-IFTA” jurisdictions.  You report all miles driven in these places as ‘Non-IFTA miles” on your IFTA form.

PERMITS:  usually a temporary trip permit includes the fuel tax in it.  Check your permit or contact the state that issued it if you are unsure.

TYPES OF FUEL:  some states allow exceptions for specific types of fuel.

WHERE YOU DROVE OR BOUGHT FUEL:  some states allow exemption for driving (and sometimes purchasing) in certain areas, like Indian reservations, certain toll roads, private roads and land, etc.  The Mass Turnpike is exempt from IFTA and you can get an additional refund back from them when you file the correct form.  For example, if you drove on the Mass Turnpike (here is a map link to it) in an IFTA-required commercial vehicle, you can enter those miles as “non-IFTA” miles here on this web site or your own IFTA form.  That will result in zero IFTA for those miles but you MUST also file a form ST-10 with them annually and keep all toll receipts.  (see Massachusetts IFTA guide on page 9 here.)

TYPE OF VEHICLE:  some states allow exemptions for government, schools, off-road, farm, or other specific vehicle types.

These are most often referred to as “NON-IFTA” miles or kilometers.  You still have to report these exempt miles/kilometers as miles driven because they affect your truck’s total MPG efficiency calculation, but you report them in the box called “Non-Ifta Miles.”  You do not have to pay any tax on those miles if they fit the defined criteria for that quarter in that jurisdiction.

For the current official exceptions table explaining for cases other than the Non-Ifta jurisdictions listed above, click HERE.

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