Base Jurisdiction
The member jurisdiction where your qualified motor vehicles are based for vehicle registration purposes and
- .100 Where the operational control and operational records of the licensee's qualified motor vehicles are maintained or can be made available; and
- .200 Where some travel is accrued by qualified motor vehicles within the fleet. The commissioners of two or more affected jurisdictions may allow a person to consolidate several fleets that would otherwise be based in two or more jurisdictions.
See Article II, R212 of the IFTA Articles of Agreement.
Jurisdiction
This means a state of the United States of America, the District of Columbia, a province or territory of Canada, or a state of the United Mexican States. See Article II, R227 of the IFTA Articles of Agreement.
Lessee
This is the party acquiring the use of equipment with or without a driver from another. See Article II, R230 of the IFTA Articles of Agreement.
Lessor
This is the party granting the use of equipment with or without a driver to another. See Article II, R233 of the IFTA Articles of Agreement.
Motor Fuels
This means all fuels placed in the supply tank of qualified motor vehicles. See Article II, R239 of the IFTA Articles of Agreement.
Qualified Motor Vehicle
This is a motor vehicle used, designed, or maintained for transportation of persons or property and:
- .100 Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- .200 Having three or more axles regardless of weight; or
- .300 Is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.
The Qualified Motor Vehicle category does not include recreational vehicles. See Article II, R245 of the IFTA Articles of Agreement.
Recreational Vehicle
Vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle cannot be used in connection with any business endeavor. See Article II, R248 of the IFTA Articles of Agreement.