Fillable Form 56-102 - Ifta Fuel Tax Report Supplement (Page 2 of 2) in pdf

Instrucciones Especificas

Form 56-102 (Rev.11-06/7)(Back)

IFTA FUEL TAX REPORT SUPPLEMENT INSTRUCTIONS

Item 1 - Indicate the appropriate fuel type if it is not preprinted. Place an

Column M - Net Taxable Gallons - Subtract Column L from Column K

"X" in the applicable box for DIESEL, GASOLINE, ETHANOL,

for each jurisdiction.

or PROPANE. For OTHER fuel types, place an "X" in the last

-If Column K is greater than Column L, enter the taxable

box and enter the fuel code and fuel type as listed below:

gallons.

-If Column L is greater than Column K, enter the credit

FUEL CODE

FUEL TYPE

FUEL CODE

FUEL TYPE

gallons. Use brackets < > to indicate credit gallons.

CNG

Gasohol

A-55

LNG

E-85

Methanol

Column N - Tax Rate - The tax rate is listed for each preprinted IFTA

M-85

Biodiesel

jurisdiction on your report. If the tax rate is not preprinted,

enter the tax rate for the appropriate fuel type from the

Use a separate Form 56-102 for each fuel type. Go to

for additional

enclosed tax rate chart. Refer to the IFTA, Inc. web page

information on reporting biodiesel.

( ) for tax rate footnotes and exchange rate.

FUEL TAX SURCHARGES - Some jurisdictions impose an

Item A - Total IFTA miles - Enter the total miles traveled in IFTA

additional charge on each taxable gallon of fuel used in

jurisdictions by all qualified motor vehicles in your fleet using

that jurisdiction. This surcharge is not paid at the pump or

the fuel type indicated. Report all miles traveled whether the

upon withdrawal from bulk storage facilities; the surcharge

miles are taxable or nontaxable. For IFTA jurisdictions with a

is collected on the quarterly IFTA report. If you have

surcharge, include miles traveled only once for that

traveled in any of the jurisdictions that impose a

jurisdiction. The total in column H for all pages must equal item

surcharge, you must calculate and pay the surcharge on

Round mileage to the nearest whole mile.

this report. To calculate the amount due for the surcharge,

Item B - Total non-IFTA miles - For each fuel type include total miles

multiply the number of taxable gallons (K) used in that

traveled in non-IFTA jurisdictions by all qualified motor

jurisdiction by the surcharge rate. Fuel tax surcharges

vehicles in the fleet using the fuel type indicated. Report all

need to be reported on separate lines of the report

mileage traveled whether the mileage is taxable or non-

supplements.

taxable.

Round mileage to the nearest whole mile.

RATE CHANGES WITHIN A QUARTER - Sometimes

Item C - Total miles - Add the amount in Item A and the amount in

jurisdictions change their tax rate during a quarter. When

Item B to determine the total miles traveled by all qualified

this occurs, it is necessary to separate the miles traveled

motor vehicles in your fleet.

during each rate period and report them on separate lines

of the report supplement. If you traveled in a jurisdiction

Item D - Total Gallons Consumed - Enter the total gallons of fuel

that had a mid-quarter rate change, that jurisdiction should

consumed in both IFTA and non-IFTA jurisdictions by all

be listed multiple times on the supplement. If you did not

qualified motor vehicles in your fleet using the fuel type

incur travel during one of the rate periods, show zeros for

indicated.

(Note:

Round gallons to the nearest whole gallon.

that period.

Fuel is considered "consumed" when it is pumped into your

qualified vehicle.)

Column O - Tax <Credit> Due - Multiply the amount in Column M by

the tax rate for that jurisdiction in Column N to determine

Item E - Average Fleet MPG - Divide Item C by Item D. Round to 2

the tax or credit. Enter credit amount in brackets < >.

decimal places.

Column P - Interest Due - If you file late, compute interest on the tax

Column F - Jurisdiction ID - Preprinted are all IFTA member jurisdic-

due for each jurisdiction for each fuel type. Interest is

tions in which you have indicated operations during the

computed on tax due from the due date of the report until

previous four quarters. If you did not operate in a jurisdic-

the date the payment is postmarked. Interest is computed

tion listed, make no entries for that jurisdiction. If you oper-

at 1% per month or part of a month, to a maximum of 12%

ated in any jurisdiction other than those listed, enter the

per year. Reports must be postmarked no later than the

jurisdiction's two letter abbreviation from the table below.

last day of the month following the end of the quarter to be

Column H - Total IFTA Miles - Enter the total miles (taxable and

timely. If the last day of the month falls on a Saturday,

nontaxable) traveled in each IFTA jurisdiction for this fuel

Sunday or national holiday, the due date will be the next

type only.

business day.

(For lines where surcharges are reported, this

column should be left blank.)

Column Q - Total Due - For each jurisdiction add the amounts in

Column I - Taxable Miles - Enter the IFTA taxable miles for each

Column O and Column P, and enter the total dollar

amount due or credit amount. Enter credit amount in

jurisdiction. Trip permit miles are not considered taxable in

any jurisdiction.

brackets < >.

Column K - Taxable Gallons - Divide the amount in Column I by the

Item 2 - Enter the total of amounts in Column O for all jurisdictions

amount in Item E to determine the total taxable gallons of

listed on this page for the fuel type indicated.

fuel consumed in each jurisdiction.

Item 3 - Enter the total of amounts in Column P for all jurisdictions

Column L - Tax Paid Gallons - Enter the total tax paid gallons of fuel

listed on this page for the fuel type indicated.

purchased in each IFTA jurisdiction. Keep your receipts

Item 4 - Enter the total of amounts in Column Q for all jurisdictions

for each purchase claimed. When using bulk storage,

listed on this page for the fuel type indicated. This total is

report only tax paid gallons removed for use in your

necessary to calculate the fuel type totals reported on the

qualified motor vehicles. Fuel remaining in storage cannot

corresponding line of the International Fuel Tax Agreement

be claimed until it is used. Column L cannot be greater

(IFTA) Quarterly Fuel Tax Report, Form 56-101.

than item D.

(For lines where surcharges are reported,

this column should be left blank.)

JURISDICTION ABBREVIATIONS

Alabama

KY Kentucky

NC North Carolina

Wisconsin

AK Alaska

Louisiana

ND North Dakota

WY Wyoming

Arizona

ME Maine

OH Ohio

CANADIAN PROVINCES

AR Arkansas

MD Maryland

OK Oklahoma

CA California

MA Massachusetts

OR Oregon

AB Alberta

CO Colorado

Michigan

PA Pennsylvania

BC British Columbia

Connecticut

MN Minnesota

Rhode Island

MB Manitoba

DE Delaware

MS Mississippi

SC South Carolina

NB New Brunswick

DC Dist. of Columbia

MO Missouri

SD South Dakota

Newfoundland

Florida

MT Montana

Tennessee

Northwest Territories

GA Georgia

NE Nebraska

Texas

NS Nova Scotia

Idaho

NV Nevada

Utah

ON Ontario

Illinois

NH New Hampshire

Vermont

Prince Edward Island

Indiana

New Jersey

VA Virgina

QC Quebec

Iowa

NM New Mexico

WA Washington

SK Saskatchewan

KS Kansas

NY New York

WV West Virginia

Yukon

Form 56-102 - Ifta Fuel Tax Report Supplement Page 2

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