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.
|Jurisdiction||1st quarter 2022||2nd quarter 2022|
|Newfoundland and Labrador||X|
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.
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.
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.
Submit your return via the Taxpayer Access Point (TAP) on or before April 30, 2022.
Mail your return to the address below, postmarked on or before April 30, 2022.
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.
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.
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.
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.