International Fuel Tax Agreement (IFTA) gas tax holidays

In 2022, some IFTA jurisdictions enacted a “gas tax holiday.” These changes may impact your IFTA tax return reporting requirements. The information below can help you fill out your tax returns during these periods.

Gax tax holidays

2022 tax returns

Fourth quarter 2022

Several jurisdictions enacted a gas tax holiday during the 4th quarter of 2022 . These changes may impact your 3rd quarter 2022 IFTA tax return, including miles travelled and fuel purchased October 1 - December 31, 2022. Please see the information below when filling out your tax return.

Jurisdictions

• Connecticut (CT) - Effective April 1–December 31, 2022 (re-extended, updated guidance)
• Florida (FL) - Effective October 1–October 31, 2022
• Georgia (GA) - Effective March 18, 2022–January 10, 2023 (re-extended)
• New York (NY) - Effective June 1–December 31, 2022 (re-extended)

What you must do

CT and GA

• Include all miles travelled by qualified IFTA vehicles in the “Total Miles” summary section (Section 3).
• Include all fuel placed into the supply tank of a qualified IFTA vehicle in the “Total Gallons” summary section (Section 3).
• Enter the following information in the jurisdiction detail (Section 4):
  • Column C – Include all miles travelled in the jurisdiction for the entire quarter (no change).
  • GA
    • Column D – Exclude miles travelled during 4th quarter.
    • Column F – Exclude gallons purchased during 4th quarter.
  • CT
    • Column F – Exclude all gallons purchased during 3rd quarter (enter “0”)

Florida

Florida passed a gas tax holiday for October 2022, which applies only to gasoline/gasohol. As a result, they have a split-rate for the 4th quarter. Please report your miles and gallons for October 1- October 31, 2022. Include a separate line for November 1 – December 31, 2022. The tax rate for diesel/biodiesel during these 2 timeframes does not change.

New York

New York’s gas tax holiday requires an extra calculation for taxable gallons on your tax return. Go to the New York State Department of Taxation and Finance for more information.

For 4th quarter, 2022:

1. Calculate the total tax-paid gallons purchased in New York State for 4th quarter 2022.
2. Multiply the amount from (1) above by the applicable percentage in the table below.
3. Enter the amount calculated from (2) above as your tax-paid gallons for New York State. Taxable gallons and mileage calculations are not affected by this calculation.

Taxable percentage of purchased gas

Fuel type	Percentage
Diesel	59.5% (.595)
Motor fuel gasoline	61.3% (.613)
Propane	33.3% (.333)

Third quarter 2022

Several jurisdictions enacted a gas tax holiday during the 3rd quarter of 2022. These changes may impact your 3rd quarter 2022 IFTA tax return, including miles travelled and fuel purchased July 1–September 30, 2022. Please see the information below when filling out your tax return.

Jurisdictions

• Georgia (GA) – Effective March 18–October 12, 2022 (re-extended)
• Connecticut (CT) – Effective April 1–November 30, 2022 (extended, updated guidance)
• Alberta (AB) – Effective April 1–September 30, 2022 (or longer)
• New York (NY) – Effective June 1–December 31, 2022
• Newfoundland and Labrador (NL)–Various rate changes based on transaction date

What you must do

GA and CT

• Include all miles travelled by qualified IFTA vehicles in the “Total Miles” summary section (Section 3).
• Include all fuel placed into the supply tank of a qualified IFTA vehicle in the “Total Gallons” summary section (Section 3).
• Enter the following information in the jurisdiction detail (Section 4):
  • Column C – Include all miles travelled in the jurisdiction for the entire quarter (no change).
  • GA
    • Column D – Exclude miles travelled during 3rd quarter.
    • Column F – Exclude gallons purchased during 3rd quarter.
  • CT
    • Column F – Exclude all gallons purchased during 3rd quarter (enter “0”)

NL and AB

In NL and AB, the gas tax holiday doesn't apply to IFTA carriers. Additionally, the IFTA return reflects these tax rates. As a result, there are no required reporting changes for these jurisdictions and split-rates by date.

NY

New York’s gas tax holiday requires an extra calculation for taxable gallons on your tax return. Go to the New York State Department of Taxation and Finance for more information.

For 3rd quarter, 2022:

1. Calculate the total tax-paid gallons purchased in New York State for 3rd quarter 2022.
2. Multiply the amount from (1) above by the applicable percentage in the table below.
3. Enter the amount calculated from (2) above as your tax-paid gallons for New York State. Taxable gallons and mileage calculations are not affected by this calculation.

Taxable percentage of purchased gas

Fuel type	Percentage
Diesel	59.5% (.595)
Motor fuel gasoline	61.3% (.613)
Propane	33.3% (.333)

Second quarter 2022

Six jurisdictions enacted a gas tax holiday during the 2nd quarter of 2022. These changes may impact your 2nd quarter 2022 IFTA tax return if you travelled in any of these jurisdictions from April 1 – June 30, 2022 . Please see the below information when filling out your tax return.

Jurisdictions

• Maryland (MD): Effective March 18–April 16, 2022
• Georgia (GA): Effective March 18–July 14, 2022 (extended)
• Connecticut (CT): Effective April 1–June 30, 2022
• Alberta (AB): Effective April 1–June 30, 2022 (or longer)
• New York (NY): Effective June 1–December 31, 2022
• Newfoundland and Labrador (NL): Various rate changes based on transaction date

What you must do

Maryland and Georgia

• Include all miles travelled by qualified IFTA vehicles in the “Total Miles” summary section (Section 3).
• Include all fuel placed into the supply tank of a qualified IFTA vehicle in the “Total Gallons” summary section (Section 3).
• In the jurisdiction detail (Section 4), enter the following information for Georgia (GA) and Maryland (MD) only:
  • Column C – Include all miles travelled in the jurisdiction for the entire quarter (no change).
  • MD
    • Column D – EXCLUDE miles travelled April 1–16, 2022.
    • Column F – EXCLUDE gallons purchased April 1–16, 2022.
  • GA
    • Column D – Enter 0 for 2nd quarter.
    • Column F – Enter 0 for 2nd quarter.

Connecticut, Newfoundland and Labrador, and Alberta

In the jurisdictions of CT, NL, and AB, the gas tax holiday either doesn't apply to IFTA carriers or is reflected in the tax rates published on the IFTA return. You don't need to change your reporting for these jurisdictions and split-rates by date.

• No changes in reporting requirements (split rates based on date of transaction for NL)

New York

Due to the complicated nature of New York’s gas tax holiday, you'll need to complete an extra calculation for taxable gallons on your tax return. Go to the New York State Department of Taxation and Finance for more information.

1. Calculate the total tax-paid gallons purchased in New York State for April and May of 2022.
2. Calculate the total gallons purchased in New York State for June 2022.
3. Multiply the amount from (2) above by the applicable percentage in the chart below.
4. Add the totals from (1) and (3). Enter this amount in column F “Tax paid gallons” on your second quarter 2022 IFTA tax return. Keep a copy of your calculations with your records.

First quarter 2022

On March 18, 2022, the states of Georgia (GA) and Maryland (MD) enacted a “Gas Tax Holiday.” This reduced their jurisdiction’s tax rate to zero for a period of time. This change may impact your 1st quarter 2022 IFTA tax return if you travelled in either jurisdiction from March 18 – 31, 2022. All other jurisdiction reporting requirements for January 1 through March 31, 2022 didn’t change. This includes Washington State.

What you must do

Enter the following information in the referenced sections of your IFTA tax return. These instructions are for distance travelled or fuel purchased in the states of GA and MD from March 18 – 31, 2022.

• Include all miles travelled by qualified IFTA vehicles in the “Total Miles” summary (Section 3).
• Include all fuel placed into the supply tank of a qualified IFTA vehicle in the “Total Gallons” summary section (Section 3).
• In the jurisdiction detail (Section 4), enter the following information for the jurisdictions of GA and MD only:
  • Column C – Include all miles travelled in the jurisdiction for the entire quarter (no change).
  • Column D – Include all taxable miles travelled. Exclude miles travelled on or after March 18, 2022 (GA and MD only).
  • Column F – Include all tax-paid gallons. Exclude gallons purchased on or after March 18, 2022 (GA and MD only).

How to amend

If you’ve already filed your return, you may submit an amendment. You can amend without penalty if you submit online or postmark your return on or before April 30, 2022.

Online

Submit your return via the Taxpayer Access Point (TAP) on or before April 30, 2022.

By mail

Mail your return to the address below, postmarked on or before April 30, 2022.

Request a replacement paper tax return

To get a replacement tax return, contact us at MotorCarrierServices@dol.wa.gov or 360.664.1858. It may take up to 7 business days for you to receive the form.

Mailing addresses

• With payment:
  Department of Licensing
  Motor Carrier Services
  PO Box 9048
  Olympia, WA 98507-9048
• Without payment:
  Department of Licensing
  Motor Carrier Services
  PO Box 9228
  Olympia, WA 98507-9228

Related information

• International Fuel Tax Association