The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.

 
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IFTA Colorado Base Jurisdiction Qualifications

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Colorado is your base jurisdiction if:

  • Your business is located in Colorado. The operational control and operational records are in maintained at a Colorado location; and
  • The qualified motor vehicles will travel in Colorado regularly; and
  • Your qualified motor vehicles are registered in Colorado. 

If you have qualified motor vehicles registered in two or more jurisdictions, you may consolidate your fleets for International Fuel Tax Agreement (IFTA) licensing in one jurisdiction upon approval by the IFTA jurisdictions involved.

Motor carriers that are based in Colorado but do not travel out of state do not qualify for IFTA.

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Qualified Motor Vehicles

Qualified Motor Vehicle means a motor vehicle used, designed, or maintained for transportation of persons or property and: 

  • Has two axles and a gross vehicle weight (GVW) or registered gross vehicle weight exceeding 26,000 pounds; or
  • Has three or more axles regardless of weight; or 
  • Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight (GVW) or registered gross vehicle weight.
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Trip Permit Option

If you qualify for an IFTA license but do not participate in the IFTA program, you are required to obtain fuel trip permits to travel into or through each IFTA member jurisdiction. 

For example, if you are a Colorado-based carrier, not licensed under IFTA, and you travel into Wyoming (an IFTA jurisdiction), you must purchase a Wyoming fuel trip permit for entry into and travel within that state. 

Each jurisdiction regulates the cost and availability of its own fuel trip permits. Contact the specific jurisdiction(s) directly for fuel trip permit information.