International Fuel Tax Agreement (IFTA) | Leased Vehicles

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Lease Agreement Certificates (DR 7511) will only be approved when the Lessee and Lessor IFTA accounts are both in good standing. Decals will be mailed to the mailing address on the account via USPS standard mail. Licensees can request expedited shipping options by FedEx by providing a FedEx account number and requesting overnight delivery. The FedEx account provided will be charged for the requested service.

There are two instances where decals may be provided for a vehicle that is not owned by the licensee: 

  1. Independent Contractor: Independent Contractor (Lessor) has a lease agreement with the Lessee (Licensee) where the licensee assumes the responsibility of reporting and paying the fuel tax for the duration of the lease agreement.
  2. Long-Term Lease: Licensee has a Long-Term Lease (30 days or more) from a business regularly engaged in leasing or renting motor vehicles without drivers for compensation to licensees.

To receive Colorado IFTA decals for any leased vehicle, a decal request along with an IFTA Lease Agreement Certificate (DR 7511) and a copy of each qualified vehicle registration must be submitted. Lease Agreement Certificates received from leased drivers will not be accepted.

While IFTA does not require you to travel with a copy of your lease agreement, we highly recommend that you do so. If enforcement authorities have questions about your fuel tax reporting requirements, having a copy of the lease agreement on hand may get you back on the road faster.

A Lease Agreement Certificate (DR 7511) for each Lessor must be provided to the Fuel Tax Unit on a yearly basis as well as copies of current registrations for renewal and issuance of decals.

Since lease agreements vary, you may find that the circumstances of your agreement are not covered here. For more questions about how IFTA applies to your leased vehicle, contact the Fuel Tax Unit.