Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES
Section 35.01.05.420 - DOCUMENTATION FOR IFTA LICENSEE REPORTING

Universal Citation: ID Admin Code 35.01.05.420

Current through September 2, 2024

Sections 63-2439, Idaho Code

01. Records Required for Idaho IFTA Licensee. Records are required to verify the accuracy of any tax report or worksheet filed with the Tax Commission. The taxpayer displaying, or required to display, an IFTA decal or a temporary permit must retain originals of all invoices or other documents relating to purchases of special fuels and all records relating to the mileage of the motor vehicles.

02. Fuel Records. In order for the IFTA licensee to obtain credit for tax-paid purchases, a receipt or invoice, a credit card receipt, or microfilm/microfiche of the receipt or invoice must be retained showing evidence of such purchases and tax having been paid. An acceptable receipt or invoice for tax-paid purchases taken as credit must include, but is not limited to, the following:

a. The date of each receipt of fuel;

b. The name and address of the person from whom purchased or received;

c. The number of gallons received;

d. The type of fuel;

e. The specific vehicle into which the fuel was placed; and

f. Detailed records of all withdrawals from bulk storage tanks, including the date of withdrawal, the number of gallons withdrawn, the fuel type, the unit number, the equipment type, and inventory records.

03. Mileage Records. All IFTA licensees must maintain detailed mileage records, such as trip logs or trip sheets, on an individual-vehicle basis. Such records must contain, but not be limited to:

a. Total trip miles, including vicinity miles;

b. Miles traveled for taxable and nontaxable use;

c. Mileage totaled by jurisdiction in which the IFTA vehicle operated;

d. Starting and ending dates of trips;

e. Trip origin and destination;

f. Hubometer or odometer readings from the beginning and ending of each trip;

g. Complete routes of travel, that includes interim stops such as pick-up and delivery locations; and

h. Vehicle license number or unit number.

04. Additional Records Requirements. Other records may be requested, such as:

a. Bills of lading or manifest documents;

b. Vehicle dispatch ledgers;

c. Accounts payable and receivable;

d. Lease agreements;

e. Driver pay records;

f. Driver logs;

g. Fuel use trip permits; and

h. Other documents used in preparing fuel tax reports.

05. Summaries. Individual trips must be accumulated into monthly summaries in total and by jurisdiction. These summaries must be used as the basis for the miles submitted on the IFTA quarterly or annual reports.

06. Computer Support. Computer summaries must be supported by trip sheets or logs verifying mileage traveled.

07. Mileage Information. Information recorded on trip sheets must be legible and reflect actual miles traveled. Mileage records must include all movement of the vehicle including loaded, empty, and tractor-only (bobtail) miles.

08. Records Retention. IFTA licensees must retain records at least four (4) years.

09. Mileage Disputes. Whenever a mileage dispute arises between the taxpayer and the Tax Commission, the official mileage map distributed by the appropriate authority in each jurisdiction is used to resolve the point-to-point mileage differences.

Effective March 31, 2022

Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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