ELECTRONIC TAX RETURNS IFTA MANAGERS AND LAW ENFORCEMENT WORKSHOP MESA 2011

2 UPCOMING BALLOT IFTA FULL TRACK PRELIMINARY BALLOT PROPOSAL #XX-2012 Sponsor IFTA Agreement Procedures Committee IFTA Program Compliance Review Committee Date Submitted Proposed Effective Date Manual Sections to be Amended (January 1996 Version, Effective July 1, 1998, as revised) IFTA Procedures Manual SectionP700 Subject History/Digest As technology advances, requests from licensees to file their quarterly IFTA tax returns online have increased. Jurisdictions have increasingly accommodated licensees in this regard; some even requiring that licensees file online. It was determined that P700 does not adequately address what should be included or captured in online filings, and what fields should be calculated fields, and what fields require data input from either the licensee, or the base jurisdiction. Therefore, the IFTA Agreement Procedures Committee and the IFTA Program Compliance Review Committee formed a subcommittee, the Electronic Filing Subcommittee to ballot language that would provide guidance and consistency among the jurisdictions, regarding data elements that should be captured in electronic filings. Intent

3 BALLOT CONTINUED Interlining Indicates Deletion; Underlining Indicates Addition P700 STANDARD TAX RETURNS {SECTION P730 REMAINS UNCHANGED} *P720 REQUIRED INFORMATION Each jurisdiction shall use a standard tax return that shall contain, but not be limited to, the elements listed below:.100 Paper Returns:.600 A space for penalty or late filings fees (this space shall indicate that the penalty is $50 or 10 percent of the tax, whichever is greater;($50.00 or 10 percent of the tax, whichever is greater);.650A space for the total remittance balance due or credit generated from of the tax return;.750 A space for the signature of the person filing the licensee’s tax return, unless the licensee is filing electronically in accordance with R and P A space for the title of the person filing the licensee's tax return; and

4 BALLOT CONTINUED.850 A space for the telephone number of the person filing the licensee's tax return. A space for previous balances may be included..200 Electronically Filed Returns: A field must be provided for each of the following:.050 Name of the jurisdiction issuing the tax return (system generated);.100 IFTA license number of the licensee;.150 name of the licensee;.200 tax reporting period of the tax return;.250 total distance traveled in all jurisdictions during the tax reporting period, including operations with trip permit, (licensee input field)

5 BALLOT CONTINUED.300 total fuel consumed in all jurisdictions during the tax reporting period (licensee input field).350 average fuel consumption factor (to two decimal places) for the tax reporting period (system calculated).400 fuel type(s) consumed during the tax reporting period (licensee input field).450 Columns for the jurisdictions in the Agreement,.500 Columns for reporting for each jurisdiction in order (with rounding provided to the nearest whole unit);.010 Tax rate.015 Total miles or kilometers (licensee input field);.020 Total taxable miles or kilometers;.025 Taxable gallons or liters (system calculated);

6 BALLOT CONTINUED.030 Tax paid gallons or liters (licensee input field);.035 Net taxable gallons or liters (system calculation);.040Tax due (system calculation);.045 Interest due (system calculation); and.050 Total due (system calculation);.550 Totals for the columns that are listed under P with the exception of P and P (system calculation);.600 penalty or late filings fees (system calculation);.650 total balance due or credit generated from the tax return (system calculation);.700 date of the submitted tax return (system generated);.750 signature of the person filing the licensee’s tax return, unless the licensee is filing electronically in accordance with R and P160.

7 OF THE 58 JURISDICTIONS IN THE AGREEMENT, 35 JURISDICTIONS ARE CURRENTLY ALLOWING TAX RETURNS TO BE FILED ON LINE

8 WA OR CA NV ID MT AZ NM UT CO WY ND SD NE KS OK TX LA MO AR IA MN WI MI IL IN OH KY TN ALMS FL ME GA SC NC VA WV M D DE NJ PA NY VT NH MA CT RI DC US JURISDICTIONS

9 CANADIAN JURISDICTIONS ALBERTABRITISH COLUMBIA MANITOBANEW BRUNSWICK NEW FOUND LANDNOVA SCOTIA ONTARIO PRINCE EDWARD ISLAND QUEBECSASKATCHEWAN

10 QUESTIONS