Should I register for IFTA in Florida?
The state of Florida considers a qualified motor vehicle as one that is designed, used, or maintained for the transportation of persons or property that have:
- Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.
The state of Florida does not include recreational vehicles in the IFTA tax unless they are used in conjunction with any business endeavor. Recreational vehicles include motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.
How do I apply for an IFTA license in Florida?
you must complete an Application for International Fuel Tax Agreement (IFTA) Credentials (HSMV 85008) and submit it to the Department of Highway Safety and Motor Vehicles. Florida allows renewal applications which can be filed electronically, via the mail at the address noted on the renewal, or at the CVDS Walk-in Counter.
What fees must I pay under IFTA?
IFTA decals can be renewed annually at $4.00 per set of decals.
What IFTA credentials will I receive from Florida?
One IFTA license will be assigned to each IFTA licensee. A photocopy of the license must be maintained in the cab of each motor vehicle. The original license issued to you should be retained at your business address. The IFTA license is valid for the calendar year January 1 through December 31.
Are there penalties for traveling without valid IFTA credentials or a fuel trip permit?
In the state of Florida, If a carrier is found operating a qualified motor vehicle without an IFTA license and decals, the vehicle operator may be required to purchase a temporary fuel permit costing $45.00 and pay a $50.00 fine.
Do I file a quarterly fuel tax report if I didn't run during the quarter?
Yes, Florida still requires you to submit a "zero" report even if no fuel or IFTA mileage was traveled in that quarter.
What is the penalty and interest rate for filing a late quarterly fuel tax report?
There is a late penalty of $50 or 10% of the net tax liability, whichever is greater. Interest is computed on all delinquent taxes dues each jurisdiction at a rate of .4167% per month. Even if you have a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction and is calculated beginning the day after the due date of the return for each month, or fraction of a month, until paid.
How do I obtain a IFTA return for the state of Florida?
you can generate and print your IFTA quarterly return at ExpressIFTA and mail the return in with any payment due to the state of Florida. You can also manually complete an IFTA TAX RETURN and FLORIDA SCHEDULE 1 – IFTA FUEL TAX COMPUTATIONS (Combined HSMV 85921 and 85922), which is mailed on a quarterly basis to licensed carriers. Included with these forms is the IFTA Quarterly Tax Rate Schedule. You will submit the completed return with any required payment.