Wisconsin Department of Transportation
Motor Carrier Services Section PO Box 7979 Madison, WI 53707-7979
Wisconsin International Fuel Tax Agreement (IFTA) 3RD QUARTER 2009 DUE: November 2, 2009
Reporting Period of July, August, September 2009 A. Fuel Account
0B
Amended
1B
Cancel Fuel License
B. FUEL SUMMARY
Total Miles All Jurisdictions Total Gallons All Jurisdictions AVG Fleet MPG 2 Decimal Places
FUEL TYPE
/ / /
= = =
FUEL TYPE CODES:
MV2755 9/2009 s.341.45 Wis. Stats. (Round To Nearest Whole US Gallons and Miles not liters or kilometers.)
3 TOTAL MILES 4 TAXABLE MILES 5 TAXABLE GALLONS 6 TAX-PAID GALLONS
Diesel - DI, Gasoline- GA, Gasohol - GH, Natural Gas - NG, Propane – LP
(Enter Credits in Brackets.)
8 TAX RATE
JURISDICTION
5B
2 FUEL TYPE
7 NET TAXABLE GALLONS
9 TAX (CREDIT) DUE Col 7x8
10 INTEREST DUE
11 TOTAL DUE Col 9+10
WI AB AL AR AZ BC CA CO CT DE FL GA IA ID IL IN IN KS KY KY LA MA MB MD ME MI MN MO MS
D D D D D D D D D D D D D D D D D D D D D D D D D D D D D
8B 7B
.329 .3005 .190 .225 .260 .6357 .437 .205 .451 .220 .3187 .133 .225 .250 .434 .160 SURCHARGE 0 .110 .260 .181 SURCHARGE 0 .084 .200 .210 .3839 .2425 .307 .293 .271 .170 .180
3RD QUARTER 2009
(Round To Nearest Whole US Gallons and Miles not liters or kilometers.)
1 JURISDICTION 2 FUEL TYPE
(Enter Credits in Brackets.)
8 TAX RATE 9 TAX(CREDIT) DUE Col 7x8 10 INTEREST DUE 11 TOTAL DUE Col 9+10
3 TOTAL MILES
4 TAXABLE MILES
5 TAXABLE GALLONS (US)
6 TAX-PAID GALLONS (US)
7 NET TAXABLE GALLONS (US)
MT NB NC ND NE NH NJ NL NM NS NV NY OH OK ON OR PA PE QC RI SC SD SK TN TX UT VA VA VT WA WV WY
19B
D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D
2B 11B
.2775 .5642 .299 .230 .264 .180 .175 .5508 .210 .5141 .270 .3805 .280 .130 .4774 N/A
12B
N/A
N/A .381 .6610 .5408 .320 .160 .220 .5008 .170 .200 .245 .175
SURCHARGE
0
.035 .260 .375 .322 .140
NON-IFTA MILES TOTAL MILES
Retain a copy of this report for your records.
I certify with my signature that the information and statements on this report are true and correct to the best of my knowledge.
(Licensee or Authorized Agent Signature) (Date)
Total From Column 11 C. Penalty - (See instructions) D. Total Tax Due/Credit
$ $ $
E. Do you have bulk fuel storage in Wisconsin? Yes No
(Reporting Agent Title)
(Area Code - Telephone No.)
Make check payable to: REGISTRATION FEE TRUST (All credits over $2.00 will be refunded/owed) (See Instructions)
14B
GENERAL INFORMATION SECTION
A Please update your fuel account number, name and address. Check all that apply: 1. Amended report - Mark an “X” on the line if this report corrects information previously reported. Must use the correct quarter when filing amendments. NOTE: Amended reports will not be accepted if you are scheduled for a fuel tax audit. 2. Cancel license - You may cancel your fuel tax license if you no longer have current IRP registration and do not operate qualified motor vehicles in any other IFTA member jurisdictions or have intrastate operations only. Complete this report for your operations during the previous quarter. After cancellation, we will schedule an exit audit of your records. Fuel Summary: Compute fleet M.P.G. by fuel types. Divide your total miles traveled (including temporary fuel permit miles) by the total fuel consumed in all jurisdictions. Carry the figure out to 4 decimal places and then round to 2 decimal places (.0050 is rounded down and .0051 is rounded up). Examples: AVG MPG = 7.4649 = .0049 < .0050 = 7.46 or AVG MPG = 6.4851 = .0051 > .0050 = 6.49 or AVG MPG = 4.9270 = .0070 >. 0050 = 4.93
B
RETURN COLUMN INSTRUCTIONS
JURISDICTION: Report each fuel type on a separate line. If you have more than one fuel type to file, make a copy of the report and file both reports together using the tax rate chart. 2. FUEL TYPE: Enter the fuel type by abbreviations, one fuel type per line. 3. TOTAL MILES: Enter the total miles traveled in each IFTA jurisdiction during the reporting period whether miles traveled are taxable or nontaxable. Report any miles for other jurisdictions on the line labeled “NON-IFTA MILES”. The total of column “3” should agree with the reported miles in part “B”, Fuel Summary. 4. TAXABLE MILES: Enter total taxable miles traveled on public highways for each jurisdiction. If you deduct tax-exempt miles, you must log these miles and provide evidence to auditors. You must pay interest and penalties on improper exemptions that are deducted. 5. TAXABLE GALLONS: Enter total taxable gallons for each jurisdiction, column “4” divided by avg. MPG from part “B”, Fuel Summary. 6. TAX PAID GALLONS: Enter gallons bought at the pump or pumped from bulk storage if tax was paid at the time of purchase. SURCHARGE: Surcharge is calculated on taxable gallons. It is not collected at the pump when you purchase fuel in that jurisdiction. Take the taxable gallons and multiply by the surcharge rate for the tax liability. 7. NET TAXABLE GALLONS: Calculate the difference between taxable gallons (column “5”) and tax paid gallons (column “6”). If column “5” is less than column “6”, enter the difference in brackets, this indicates a credit amount. If column “5” is more than column “6”, enter the difference without brackets, this indicates a tax due amount. 8. TAX RATE: Diesel tax rates are provided on the report. If you have fuel types other than diesel, use the current tax rates listed on the reverse side. Find the current tax rate for each jurisdiction you are reporting and enter it in column “8”. If you need a fuel tax rate that is not listed, contact our office at 608-266-9900 for the tax rate. You can also find the official IFTA tax rates at the IFTA Inc. web site (www.iftach.org). 9. TAX DUE: Multiply column “7” by the corresponding jurisdiction tax rate in column “8”. ENTER CREDITS IN BRACKETS 10. INTEREST DUE: If your report is late, you must pay interest to each jurisdiction where tax is owed in column “9”. Multiply tax due (column “9”) times the interest rate of 1% per month, times the number of months late. Partial month (or even one day) will be charged a full month of interest. 11. TOTAL DUE: Enter the total of column “9” and column “10” for each jurisdiction listed that you traveled into for this period. 12. TOTALS Enter all column totals for column “4” through column “11”. TOTAL MILES: The total for column “3” must match the total of all miles reported in “B” Fuel Summary Section. TOTAL DUE: The total for column “11” is the difference of all credits and taxes due f or all jurisdictions. Round to the nearest number, no decimal places are used in columns 3, 4, 5, 6, and 7. 1.
SECTION
C PENALTY: Reports are due on the last day of the month following the close of each quarter. Postmark your report before the due date which is located on the front of this report. If late, you must pay a $50.00 penalty if your report shows no operations or results in a credit/refund tax amount. If your report results in a tax due you will be charged $50.00 or 10% of the total tax due in column “9”, whichever is greater. TOTAL TAX OR CREDIT: Enter the total due or credit and penalty balance. No credits or debits will be carried over from one quarter to the next quarter. ALL CREDITS OVER $2.00 WILL BE REFUNDED. TAXES DUE OVER $2.00 MUST BE SENT WITH THIS REPORT. BULK FUEL: Mark „yes‟ or „no‟ for the bulk storage. SIGNATURE: The licensee, corporate officer, or authorized agent must sign the report. Reports are not accepted unless a signature is provided.
D E F
EASY SUMMARY INSTRUCTIONS
“B” Fuel Summary 1. Total miles traveled in all jurisdictions 2. Total gallons purchased in all jurisdictions 3. Divide „1‟ by „2‟ = average MPG COLUMNS Please follow these instructions for each jurisdiction „3‟ = Total jurisdiction miles „4‟ = Jurisdiction miles minus Exempt miles „5‟ = Column „4‟ divide by Average MPG „6‟ = Fuel purchased in jurisdiction „7‟ = Column „5‟ minus column „6‟ „8‟ = Current Diesel tax rate „9‟ = „7‟ times „8‟ (Enter CREDIT in brackets) „10‟ = If late column „9‟ times 1% times months late „11‟ = Add „9‟ + „10‟ Must fill total miles and tax-paid gallons. MV2755 9/2009
FOR IFTA INFORMATION CALL: 608-266-9900
Write your Fuel Tax Account Number on your MAIL REPORT AND PAYMENT TO: check (the number is printed above your mailing Wisconsin Dept. of Transportation Motor Carrier Services Section address). Detach instructions before mailing. PO Box 7979 Any tax, penalty or interest due must be sent with report. Madison, WI 53707-7979 RECORD RETENTION INFORMATION: Every licensee shall maintain records for a period of 4 years from the filing date of this report to substantiate information reported. Such records shall be made available for audit upon request. CERTIFIED COPY: Send a copy of the report and a self-addressed stamped envelope. Certification means we received the report only. BULK FUEL CLAIMS: If you claim bulk fuel storage used, the tax must be paid to either your supplier or to the Dept. of Revenue.
Obtain specific tax rates from http://www.iftach.org
HU
U
JURISDICTION (WI) Wisconsin (AB) Alberta (AL) Alabama (AR) Arkansas (AZ) Arizona (BC) British Columbia (CA) California (CO) Colorado (CT) Connecticut (DE) Delaware (FL) Florida (GA) Georgia (IA) Iowa (ID) Idaho (IL) Illinois (IN) Indiana IN Surcharge (KS) Kansas (KY) Kentucky KY Surcharge (LA) Louisiana (MA) Massachusetts (MB) Manitoba (MD) Maryland (ME) Maine (MI) Michigan (MN) Minnesota (MO) Missouri (MS) Mississippi (MT) Montana (NB) New Brunswick (NC) North Carolina (ND) North Dakota (NE) Nebraska (NH) New Hampshire (NJ) New Jersey (NL) Newfoundland (NM) New Mexico (NS) Nova Scotia (NV) Nevada (NY) New York (OH) Ohio (OK) Oklahoma (ON) Ontario (OR) Oregon (PA) Pennsylvania (PE) Prince Ed Island (QC) Quebec (RI) Rhode Island (SC) South Carolina (SD) South Dakota (SK) Saskatchewan (TN) Tennessee (TX) Texas (UT) Utah (VA) Virginia VA Surcharge (VT) Vermont (WA) Washington (WV) West Virginia (WY) Wyoming
INTERNATIONAL FUEL TAX AGREEMENT (IFTA) TAX RATES FOR THIRD QUARTER 2009 DIESEL (D) GASOLINE (G) GASOHOL (GH) (per gallon) (per gallon) (per gallon) .329 .329 .329 .3005 .3005 .3005 .190 .160 .160 .225 .215 .215 .260 N/A N/A .6357 .6013 N/A .437 N/A N/A .205 .220 .220 .451 .250 .250 .220 .230 .230 .3187 .2117 .2117 .133 .134 .134 .225 .210 .190 .250 N/A N/A .434 .373 .373 .160 .180 .180 .110 .110 .110 .260 .240 .240 .181 .211 .211 .084 .036 .036 .200 .200 .200 .210 .210 .210 .3839 .3839 .3839 .2425 .235 .235 .307 N/A N/A .293 N/A N/A .271 .271 .271 .170 .170 .170 .180 .180 .180 .2775 N/A N/A .5642 .3572 .3572 .299 .299 .299 .230 .230 .230 .264 .264 .264 .180 N/A N/A .175 .145 .145 .5508 .5508 N/A .210 N/A N/A .5141 .5175 N/A .270 .230 .230 .3805 .3880 .3880 .280 .280 .280 .130 .160 .160 .4774 .4907 .4907 N/A N/A N/A .381 .312 .312 .6610 .5274 N/A .5408 .5074 .5074 .320 .320 .320 .160 .160 .160 .220 N/A N/A .5008 .5008 .5008 .170 .200 N/A .200 .200 .200 .245 .245 .245 .175 .175 .175 .035 .035 .035 .260 N/A N/A .375 .375 .375 .322 .322 .322 .140 .140 .140
PROPANE (P) (per gallon) .226 .2170 .190 .165 N/A .1672 .060 .205 .260 .220 N/A .134 .200 .181 .335 .160 .110 .230 .211 .036 .160 .168 .1002 .235 .215 N/A .2032 .170 .170 .0518 .2237 .299 .230 .264 N/A .0925 .2337 N/A .2337 .220 .2170 .280 .160 .1436 N/A .228 N/A N/A .320 .160 .200 .3005 .140 .150 N/A .175 .035 N/A N/A .322 N/A
MV2755
9/2009