Arizona IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Arizona

Who Needs IFTA Registration in Arizona?

You need IFTA registration in Arizona if your vehicles are based in Arizona and you operate qualified motor vehicles in Arizona and at least one other IFTA member jurisdiction.

Under the International Fuel Tax Agreement (IFTA), a qualified motor vehicle is one designed or maintained to transport persons or property that:

• Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds
• Has three or more axles, regardless of weight
• Is used in combination when the combined gross vehicle weight or registered gross vehicle weight exceeds 26,000 pounds

If your operations meet these requirements, you must obtain an Arizona IFTA license and display valid IFTA stickers on each qualified motor vehicle unless you operate under temporary fuel tax permits.

IFTA simplifies fuel tax reporting by allowing carriers to file one quarterly fuel tax return with their base jurisdiction instead of filing separate fuel tax returns in every participating state or province where they operate. Arizona then distributes the appropriate fuel taxes to the other IFTA member jurisdictions.

You do not need an Arizona IFTA license if:

• Your vehicles operate only within Arizona
• Your vehicles do not meet the definition of a qualified motor vehicle
• You purchase temporary fuel tax permits for qualifying trips instead of maintaining IFTA credentials
• You operate recreational vehicles used exclusively for personal pleasure and not for business purposes

What Are the IFTA Reporting Requirements in Arizona?

Arizona IFTA license holders must file an IFTA Use Fuel Tax Report for every calendar quarter, even if no miles were traveled during the reporting period.

Under IFTA, Arizona serves as your base jurisdiction for fuel tax reporting. Instead of filing separate returns in every jurisdiction where your qualified vehicles operate, you file one quarterly return with Arizona. Arizona then distributes the appropriate taxes to the other IFTA member jurisdictions.

Your quarterly return must report:

• Total fleet mileage and fuel purchased by fuel type
• Total miles traveled in each jurisdiction
• Taxable miles traveled in each jurisdiction
• Tax-paid gallons purchased in each jurisdiction

Arizona uses this information to calculate any fuel tax due or credit generated by the return.

Arizona requires all IFTA license holders to:

• File a quarterly IFTA fuel tax report
• Pay any fuel taxes due
• File a return even when no miles were traveled during the quarter

Failure to file a required return or pay the amount due may result in penalties and affect the status of the IFTA account.

Arizona also requires carriers to maintain mileage and fuel records for every qualified vehicle and trip. These records must support the jurisdictional mileage and fuel purchases reported on each quarterly return and include receipts or invoices for reported fuel purchases.

How Do You File an IFTA Report in Arizona?

Arizona requires IFTA license holders to file quarterly fuel tax returns reporting the miles traveled and fuel purchased in each IFTA jurisdiction where their qualified motor vehicles operated.

1. Prepare Your IFTA Report

   Before filing your quarterly return, gather:

   • Miles traveled in each IFTA jurisdiction
   • Total fleet mileage
   • Fuel purchase records
   • Tax-paid fuel receipts
   • Trip reports and supporting documentation
   • Vehicle identification and distance records

   Arizona requires carriers to maintain complete mileage and fuel records for each vehicle and trip. Fuel purchases reported on the return must be supported by receipts, invoices, or other acceptable documentation.

2. Submit Your IFTA Return

   Once your report is ready, file electronically through Arizona’s IFTA Tax Filing Online Service.

   When filing your return, you must:

   • Report the miles traveled in each jurisdiction
   • Report fuel purchases by jurisdiction
   • Submit the completed quarterly return
   • Pay any fuel taxes due

   The online system automatically calculates the tax due for each jurisdiction. Any additional fuel tax owed can be paid online when the return is submitted.

   If you cannot file online, you may complete the Arizona IFTA Use Fuel Tax Report and mail it with any required payment to the Fuel Tax Reporting Unit.

   Arizona requires all IFTA license holders to file quarterly returns, even when no miles were traveled during the reporting period. Failure to file or pay on time may result in penalties and interest.

What Are the IFTA License Costs and Fees in Arizona?

Arizona charges a $10 initial filing fee when you apply for an IFTA license. A $10 filing fee also applies when you renew the license each year.

Once approved, carriers receive:

• One Arizona IFTA license
• One set of two IFTA stickers for each qualified motor vehicle

The license and stickers are valid for the calendar year. Additional decals may be requested as needed for newly added vehicles or replacement purposes.

Carriers are also responsible for:

Penalties for late filing or payment

Fuel taxes due

Interest charges

What Are the IFTA Penalties and Interest in Arizona?

Arizona assesses penalties and interest when IFTA returns are filed late or taxes are not paid by the due date.

The penalty for filing an IFTA return late is the greater of:

• $50
• 10% of the quarter’s tax liability

If the return shows no tax due or results in a credit, the late-filing penalty is $50.

Interest is charged on delinquent taxes owed to each jurisdiction at a rate of 1% per month. Interest is calculated from the original due date for each month or fraction of a month until the tax is transferred to the appropriate jurisdiction.

Arizona may revoke an IFTA license if:

• Required IFTA returns are not filed
• Fuel taxes are not paid in full
• The carrier fails to comply with IFTA recordkeeping requirements

To avoid penalties and interest:

• File all quarterly IFTA returns on time
• Pay all fuel taxes due by the filing deadline
• Maintain accurate mileage and fuel purchase records

How Do You Renew an IFTA License in Arizona?

Arizona IFTA licenses and stickers must be renewed annually. Credentials are valid from January through December.

You can renew your Arizona IFTA license online through AZ MVD Now or by submitting the IFTA License Renewal Application (Form 96-0424).

Before renewing:

• Make sure your required IFTA returns are current
• File and pay your third-quarter IFTA report
• Pay any outstanding balances owed to the Arizona Department of Transportation
• Review and update your account and vehicle information

To renew online:

• Log in to your AZ MVD Now account.
• Review your business and vehicle information.
• Enter the number of qualified vehicles requiring IFTA stickers.
• Pay the $10 renewal fee.
• Submit the renewal request.

Arizona verifies that the account is in good standing before issuing renewed credentials. Good standing requires current IFTA filings, current IRP registration or Arizona base registration, and no unpaid ADOT balances.

Once approved, Arizona issues:

• A new IFTA license
• One set of two annual IFTA stickers for each qualified motor vehicle

The new license and stickers are valid for the upcoming calendar year.

Simplify Quarterly IFTA Reporting with eIFTA by Truckopedia

eIFTA helps you prepare accurate, file-ready IFTA reports without the burden of manual calculations, spreadsheets, or paperwork. Designed for owner-operators and fleets alike, the platform streamlines fuel tax reporting from start to finish.

• Automatically applies the latest IFTA tax rates for each reporting quarter
• Organizes mileage and fuel purchase data across jurisdictions
• Calculates fuel tax liabilities and credits with accuracy
• Generates reports ready for review, filing, and recordkeeping

With eIFTA, you can save time, reduce reporting errors, and simplify your quarterly fuel tax reporting process.