Notes to IFTA Fuel Tax Rates

Rates for 2Q2009 The State of Georgia provided two fuel tax rates for 2Q2009: one effective April 1, 2009 and the second effective May 1, 2009. The US and Canadian versions of the rate table scripts for 2Q2009 contain only the Georgia rates that became effective May 1, 2009 - that is, the end-of-quarter rates. An additional script containing the rates that applied in April 2009 will be attached to the availability notification e-mail sent to GenTax® sites for their use if they have implemented a split rate-capable configuration. Back to IFTA Fuel Tax Rates
Rates for 1Q2009 The State of Georgia provided two fuel tax rates for 1Q2009: one effective January 1, 2009 and the second effective February 1, 2009. The US and Canadian versions of the rate table scripts for 1Q2009 contain only the Georgia rates that became effective February 1, 2009 - that is, the end-of-quarter rates. An additional script containing the rates that applied in January 2009 will be e-mailed directly to those GenTax® sites that are known to have implemented a split rate configuration. On March 24, 2009, IFTA Inc issued notification that the State of Arizona issued an incorrect tax rate for gasoline for 1Q2009. Under IFTA Procedures Manual Section P1120.300 Failure to Report Tax Rate Changes, the decision as to whether to use the corrected rate is in the hands of individual base jurisdictions based on their judgment whether they would be “taking extraordinary measures to implement the change”. Rates tables on this site therefore do not reflect the correct (zero) tax rate for gasoline in Arizona in 1Q2009. Should a GenTax®/IFTA site wish to make the correction, the following SQL, valid for both US and Canadian sites, is provided: update rfrIFTABaseSurcharge set fcurBase = 0.0000 where fdtmPeriod = '3/31/2009' and fstrJurisdiction = 'AZ' and fstrFuelType = 'G'; Back to IFTA Fuel Tax Rates
Rates for 3Q2008 The State of Minnesota provided two fuel tax rates for 3Q2008: one effective July 1, 2008 and the second effective August 1, 2008. The US and Canadian versions of the rate table scripts for 3Q2008 contains only the Minnesota rates that became effective August 1, 2008 - that is, the end-of-quarter rates. An additional script containing the rates that applied in July 2008 will be e-mailed directly to those GenTax® sites that are known to have implemented a split rate configuration. Back to IFTA Fuel Tax Rates
Rates for 3Q2007 On September 17, 2007, the State of Georgia provided corrected tax rates for all fuel types. Both the corrected and uncorrected versions are provided on this site in order to allow each GenTax® site to choose which to utilize in accordance with their interpretation of the provisions of Section P1120.300 of the IFTA Procedures Manual. Back to IFTA Fuel Tax Rates
Rates for 2Q2007 One jurisdiction has provided a mid-quarter rate change for 2Q2007. Without a split rate support configuration, GenTax® supports only one set of fuel tax rates per quarter. The State of Georgia provided two fuel tax rates for 2Q2007: one effective April 1, 2007 and the second effective June 1, 2007. The US and Canadian versions of the rate table scripts for 2Q2007 contains only the Georgia rates that became effective June 1, 2007; that is, the end-of-quarter rates. An additional script containing the rates that applied in April and May of 2007 will be e-mailed directly to those GenTax® sites that are known to have implemented a split rate configuration. Back to IFTA Fuel Tax Rates
Rates for 4Q2006 Split Rate: The State of Georgia provided two fuel tax rates for 4Q2006. The GenTax® rate table scripts for 4Q2006 contain only the Georgia rates that became effective December 1, 2006 - that is, the end-of-quarter rates. GenTax® client agencies that have implemented the split rate support configuration will receive by e-mail an additional rate table script for Georgia's October/November 2006 rates. Biodiesel: Biodiesel rates are not included in the rate load scripts as all GenTax® client sites currently require that biodiesel be reported as diesel. Back to IFTA Fuel Tax Rates
Rates for 3Q2006 The State of Michigan has provided a rate for Biodiesel for this quarter. The rate for this new fuel type is not included in the 3Q2006 rate load scripts. Should your jurisdiction wish to support the new Biodiesel fuel type, please contact Ron Csomany at your earliest convenience. Back to IFTA Fuel Tax Rates
Rates for 4Q2005 One jurisdiction has provided a mid-quarter rate change for 4Q2005. Without the split rate support extension, GenTax® Version 2 supports only one set of fuel tax rates per quarter. The State of Georgia provided two fuel tax rates for 4Q2005: one effective October 1, 2005 and the second effective December 1, 2005. The Canadian version of the rate table scripts for 4Q2005 contains only the Georgia rates that became effective October 1, 2005. The US version of the rate table scripts for 4Q2005 contains both sets of Georgia rates that apply to 4Q2005. Back to IFTA Fuel Tax Rates
Rates for 2Q2004 One jurisdiction has provided a mid-quarter rate change for 2Q2004. Without the split rate support extension, GenTax® Version 2 supports only one set of fuel tax rates per quarter. The Province of Manitoba provided two fuel tax rates for 2Q2002: one effective April 1, 2004 and the second effective May 1, 2004. The rate table scripts for 2Q2004 contain the Manitoba rates that became effective May 1, 2004. Back to IFTA Fuel Tax Rates
Rates for 3Q2003 From this quarter forward, the tax rate load scripts insert via the views, rfrIFTAExchange and rfrIFTABaseSurcharge, rather than via the physical tables. Please ensure that the logon ID used to run the scripts is the appropriate reference table tdmUser for your site. Back to IFTA Fuel Tax Rates
Rates for 2Q2003 Tax rates provided on this site for use with GenTax® match those posted by IFTA Inc. In accordance with IFTA Procedures Manual P1120.300 as applied by IFTA Inc, the change to the Indiana base tax rate for gasohol to $0.18 US per gallon for 2Q2003 is reflected neither by IFTA Inc nor on this site. Back to IFTA Fuel Tax Rates
Rates for 1Q2003 One jurisdiction has provided a mid-quarter rate change for 1Q2003. Without the split rate support extension, GenTax® Version 2 supports only one set of fuel tax rates per quarter. The Province of British Columbia provided two fuel tax rates for 1Q2003: one effective January 1, 2003 and the second effective March 1, 2003. The rate table scripts for 1Q2003 contain the British Columbia rates that became effective March 1, 2003. Back to IFTA Fuel Tax Rates
Rates for 3Q2002 One jurisdiction has provided a mid-quarter rate change for 3Q2002. GenTax® supports only one set of fuel tax rates per quarter. The State of Connecticut provided two fuel tax rates for diesel for 3Q2002: one effective July 1, 2002 and the second effective August 1, 2002. The rate table scripts for 3Q2002 contain the Connecticut rates that became effective August 1, 2002. Back to IFTA Fuel Tax Rates
Rates for 2Q2002 Two jurisdictions have provided mid-quarter changes for 2Q2002. GenTax® supports only one set of fuel tax rates per quarter. The Province of Nova Scotia provided two sets of fuel tax rates for 2Q2002: one effective April 1, 2002 and the second effective April 5, 2002. The rate table scripts for 2Q2002 contain the Nova Scotia rates that are effective April 5, 2002. The State of South Carolina provided a single set of fuel tax rates effective May 24, 2002. These are the rates that are contained in the rate table script for South Carolina for 2Q2002. Back to IFTA Fuel Tax Rates

Rates for 2Q2009

The State of Georgia provided two fuel tax rates for 2Q2009: one effective April 1, 2009 and the second effective May 1, 2009. The US and Canadian versions of the rate table scripts for 2Q2009 contain only the Georgia rates that became effective May 1, 2009 - that is, the end-of-quarter rates. An additional script containing the rates that applied in April 2009 will be attached to the availability notification e-mail sent to GenTax® sites for their use if they have implemented a split rate-capable configuration.

Back to IFTA Fuel Tax Rates

Rates for 1Q2009

The State of Georgia provided two fuel tax rates for 1Q2009: one effective January 1, 2009 and the second effective February 1, 2009. The US and Canadian versions of the rate table scripts for 1Q2009 contain only the Georgia rates that became effective February 1, 2009 - that is, the end-of-quarter rates. An additional script containing the rates that applied in January 2009 will be e-mailed directly to those GenTax® sites that are known to have implemented a split rate configuration.

On March 24, 2009, IFTA Inc issued notification that the State of Arizona issued an incorrect tax rate for gasoline for 1Q2009. Under IFTA Procedures Manual Section P1120.300 Failure to Report Tax Rate Changes, the decision as to whether to use the corrected rate is in the hands of individual base jurisdictions based on their judgment whether they would be “taking extraordinary measures to implement the change”. Rates tables on this site therefore do not reflect the correct (zero) tax rate for gasoline in Arizona in 1Q2009. Should a GenTax®/IFTA site wish to make the correction, the following SQL, valid for both US and Canadian sites, is provided:

update rfrIFTABaseSurcharge
    set fcurBase = 0.0000
where fdtmPeriod = '3/31/2009'
    and fstrJurisdiction = 'AZ'
    and fstrFuelType = 'G';

Back to IFTA Fuel Tax Rates

Rates for 3Q2008

The State of Minnesota provided two fuel tax rates for 3Q2008: one effective July 1, 2008 and the second effective August 1, 2008. The US and Canadian versions of the rate table scripts for 3Q2008 contains only the Minnesota rates that became effective August 1, 2008 - that is, the end-of-quarter rates. An additional script containing the rates that applied in July 2008 will be e-mailed directly to those GenTax® sites that are known to have implemented a split rate configuration.

Back to IFTA Fuel Tax Rates

Rates for 3Q2007

On September 17, 2007, the State of Georgia provided corrected tax rates for all fuel types. Both the corrected and uncorrected versions are provided on this site in order to allow each GenTax® site to choose which to utilize in accordance with their interpretation of the provisions of Section P1120.300 of the IFTA Procedures Manual.

Back to IFTA Fuel Tax Rates

Rates for 2Q2007

One jurisdiction has provided a mid-quarter rate change for 2Q2007. Without a split rate support configuration, GenTax® supports only one set of fuel tax rates per quarter.

The State of Georgia provided two fuel tax rates for 2Q2007: one effective April 1, 2007 and the second effective June 1, 2007. The US and Canadian versions of the rate table scripts for 2Q2007 contains only the Georgia rates that became effective June 1, 2007; that is, the end-of-quarter rates. An additional script containing the rates that applied in April and May of 2007 will be e-mailed directly to those GenTax® sites that are known to have implemented a split rate configuration.

Back to IFTA Fuel Tax Rates

Rates for 4Q2006

Split Rate: The State of Georgia provided two fuel tax rates for 4Q2006. The GenTax® rate table scripts for 4Q2006 contain only the Georgia rates that became effective December 1, 2006 - that is, the end-of-quarter rates. GenTax® client agencies that have implemented the split rate support configuration will receive by e-mail an additional rate table script for Georgia's October/November 2006 rates.

Biodiesel: Biodiesel rates are not included in the rate load scripts as all GenTax® client sites currently require that biodiesel be reported as diesel.

Back to IFTA Fuel Tax Rates

Rates for 3Q2006

The State of Michigan has provided a rate for Biodiesel for this quarter. The rate for this new fuel type is not included in the 3Q2006 rate load scripts. Should your jurisdiction wish to support the new Biodiesel fuel type, please contact Ron Csomany at your earliest convenience.

Back to IFTA Fuel Tax Rates

Rates for 4Q2005

One jurisdiction has provided a mid-quarter rate change for 4Q2005. Without the split rate support extension, GenTax® Version 2 supports only one set of fuel tax rates per quarter.

The State of Georgia provided two fuel tax rates for 4Q2005: one effective October 1, 2005 and the second effective December 1, 2005. The Canadian version of the rate table scripts for 4Q2005 contains only the Georgia rates that became effective October 1, 2005. The US version of the rate table scripts for 4Q2005 contains both sets of Georgia rates that apply to 4Q2005.

Back to IFTA Fuel Tax Rates

Rates for 2Q2004

One jurisdiction has provided a mid-quarter rate change for 2Q2004. Without the split rate support extension, GenTax® Version 2 supports only one set of fuel tax rates per quarter.

The Province of Manitoba provided two fuel tax rates for 2Q2002: one effective April 1, 2004 and the second effective May 1, 2004. The rate table scripts for 2Q2004 contain the Manitoba rates that became effective May 1, 2004.

Back to IFTA Fuel Tax Rates

Rates for 3Q2003

From this quarter forward, the tax rate load scripts insert via the views, rfrIFTAExchange and rfrIFTABaseSurcharge, rather than via the physical tables. Please ensure that the logon ID used to run the scripts is the appropriate reference table tdmUser for your site.

Back to IFTA Fuel Tax Rates

Rates for 2Q2003

Tax rates provided on this site for use with GenTax® match those posted by IFTA Inc. In accordance with IFTA Procedures Manual P1120.300 as applied by IFTA Inc, the change to the Indiana base tax rate for gasohol to $0.18 US per gallon for 2Q2003 is reflected neither by IFTA Inc nor on this site.

Back to IFTA Fuel Tax Rates

Rates for 1Q2003

One jurisdiction has provided a mid-quarter rate change for 1Q2003. Without the split rate support extension, GenTax® Version 2 supports only one set of fuel tax rates per quarter.

The Province of British Columbia provided two fuel tax rates for 1Q2003: one effective January 1, 2003 and the second effective March 1, 2003. The rate table scripts for 1Q2003 contain the British Columbia rates that became effective March 1, 2003.

Back to IFTA Fuel Tax Rates

Rates for 3Q2002

One jurisdiction has provided a mid-quarter rate change for 3Q2002. GenTax® supports only one set of fuel tax rates per quarter.

The State of Connecticut provided two fuel tax rates for diesel for 3Q2002: one effective July 1, 2002 and the second effective August 1, 2002. The rate table scripts for 3Q2002 contain the Connecticut rates that became effective August 1, 2002.

Back to IFTA Fuel Tax Rates

Rates for 2Q2002

Two jurisdictions have provided mid-quarter changes for 2Q2002. GenTax® supports only one set of fuel tax rates per quarter.

The Province of Nova Scotia provided two sets of fuel tax rates for 2Q2002: one effective April 1, 2002 and the second effective April 5, 2002. The rate table scripts for 2Q2002 contain the Nova Scotia rates that are effective April 5, 2002.

The State of South Carolina provided a single set of fuel tax rates effective May 24, 2002. These are the rates that are contained in the rate table script for South Carolina for 2Q2002.

Back to IFTA Fuel Tax Rates