Ifta 105 Form PDF Details

Navigating the intricacies of fuel use taxation for interstate commercial vehicles can be daunting, especially when dealing with diverse tax rates across various jurisdictions. The IFTA 105 form is a critical document designed specifically for use in the third quarter of 2021, providing final fuel use tax rates and rate codes essential for accurate tax reporting under the International Fuel Tax Agreement (IFTA). This form lists effective rates for different types of fuel - including gasoline, diesel, and alternative fuels such as LNG and methanol - across IFTA member jurisdictions, from Alabama to Wyoming, including Canadian provinces. Each fuel type is denoted by a unique code, for instance, A for gasoline or L for LNG, facilitating easy reference. Beyond standard fuels, the form also touches on tax rates for innovative energy sources like electricity and hydrogen, acknowledging the evolving landscape of commercial transportation. With this detailed schedule, carriers are equipped to compute their owed taxes correctly, reflecting the diverse rates effective from July 1 to September 30, 2021. The IFTA 105 form, therefore, stands as a pivotal resource for transporters aiming to comply with multi-jurisdictional tax obligations efficiently and accurately.

QuestionAnswer
Form NameIfta 105 Form
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other names www.tax.ny.govpdfcurrentformsUse for 3rd Quarter 2021 only. IFTA Final Fuel Use Tax Rate ...

Form Preview Example

Use for 3rd Quarter 2021 only.

 

 

IFTA Final Fuel Use Tax Rate and Rate Code Table 2

 

 

 

 

IFTA-105.1

 

 

 

 

 

 

Note: Only use this rate schedule for the Period July 1 - September 30, 2021

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A (A-55)

 

 

 

B (E-85)

 

 

F (M-85)

 

H (Gasohol)

 

 

L (LNG)

 

M (Methanol)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Effective

Rate

 

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Jurisdiction

 

Date**

Code

Gallon

Liter

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Alabama

AL†

 

93

.26

.085

 

 

93

.26

.085

 

93

.26

.085

 

93

.26

.085

 

92

.08

.0261

 

93

.26

.085

Alberta

AB†

 

91

.3978

.13

 

 

91

.3978

.13

 

91

.3978

.13

 

91

.3978

.13

 

91

N/A

N/A

 

91

.3978

.13

Arizona

AZ†

 

91

N/A

N/A

 

 

91

.18

.0589

 

91

.18

.0589

 

91

.18

.0589

 

91

N/A

N/A

 

91

N/A

N/A

Arkansas

AR†

 

91

N/A

N/A

 

 

91

.245

.08

 

91

.245

.08

 

91

.245

.08

 

91

.05

.0163

 

91

.245

.08

British Columbia

BC†

 

91

.8173

.2671

 

 

91

.7484

.2446

 

91

.1744

.057

 

91

.7484

.2446

 

91

.3794

.124

 

91

.1515

.0495

California

CA†

 

92

.727

.2376

 

 

91

.09

.0294

 

91

.09

.0294

 

91

N/A

N/A

 

91

.1017

.0333

 

91

.09

.0294

Colorado

CO

 

91

.22

.0719

 

 

91

.22

.0719

 

91

.22

.0719

 

91

.22

.0719

 

91

.12

.0392

 

91

.22

.0719

Connecticut

CT†

 

91

.25

.0818

 

 

91

.25

.0818

 

91

.25

.0818

 

91

.25

.0818

 

91

.26

.085

 

91

.25

.0818

Delaware

DE

 

91

.22

.0719

 

 

91

.22

.0719

 

91

.22

.0719

 

91

.23

.0752

 

91

.22

.0719

 

91

.23

.0752

Florida

FL†

 

91

N/A

N/A

 

 

91

N/A

N/A

 

91

N/A

N/A

 

91

.357

.1167

 

91

N/A

N/A

 

91

N/A

N/A

Georgia

GA

 

97

.287

.0938

 

 

97

.287

.0938

 

97

.287

.0938

 

97

.287

.0938

 

97

.287

.0938

 

97

.287

.0938

Idaho

ID†

 

91

.32

.1045

 

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

.349

.1141

 

91

N/A

N/A

Illinois

IL†

 

91

.506

.1654

 

 

91

.506

.1654

 

91

.506

.1654

 

91

.506

.1654

 

91

.609

.199

 

91

.506

.1654

Indiana

IN

 

134

.32

.1045

 

 

134

.32

.1045

 

134

.32

.1045

 

169

.32

.1045

 

165

.53

.1732

 

169

.32

.1045

Indiana*

IN

 

134

N/A

N/A

 

 

134

N/A

N/A

 

134

N/A

N/A

 

169

N/A

N/A

 

165

N/A

N/A

 

169

N/A

N/A

Iowa

IA†

 

92

.30

.0981

 

 

92

.24

.0784

 

92

.30

.0981

 

92

.30

.0981

 

92

.325

.1063

 

92

.30

.0981

Kansas

KS

 

91

.26

.085

 

 

91

.17

.0555

 

91

.24

.0784

 

91

.24

.0784

 

91

.26

.085

 

91

.26

.085

Kentucky

KY

 

181

.216

.0706

 

 

181

.246

.0804

 

181

.246

.0804

 

181

.246

.0804

 

181

.216

.0706

 

181

.246

.0804

Kentucky*

KY

 

182

.102

.0333

 

 

182

.044

.0143

 

182

.044

.0143

 

182

.044

.0143

 

182

.102

.0333

 

182

.044

.0143

Louisiana

LA†

 

91

.20

.0653

 

 

91

.20

.0653

 

91

.20

.0653

 

91

.20

.0653

 

91

.20

.0653

 

91

.20

.0653

Maine

ME†

 

91

N/A

N/A

 

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

92

.178

.0581

 

92

.147

.048

Manitoba

MB†

 

92

.4284

.14

 

 

92

.4284

.14

 

92

.4284

.14

 

92

.4284

.14

 

92

.306

.10

 

92

.4284

.14

Maryland

MD†

 

91

N/A

N/A

 

 

91

.361

.118

 

91

N/A

N/A

 

91

.361

.118

 

91

.361

.118

 

91

.361

.118

Massachusetts

MA

 

92

.24

.0784

 

 

92

.24

.0784

 

92

.24

.0784

 

92

.24

.0784

 

91

.255

.0834

 

92

.24

.0784

Michigan

MI

 

91

.434

.1419

 

 

91

.422

.1379

 

91

.422

.1379

 

91

.422

.1379

 

91

.434

.1419

 

91

.422

.1379

Minnesota

MN†

 

92

.285

.0931

 

 

92

.2025

.0662

 

92

N/A

N/A

 

92

.285

.0931

 

92

.171

.0559

 

92

.285

.0931

Mississippi

MS†

 

91

.18

.0589

 

 

91

.18

.0589

 

91

.18

.0589

 

91

.18

.0589

 

91

.18

.0589

 

91

.18

.0589

Missouri

MO†

 

91

N/A

N/A

 

 

91

.17

.0555

 

91

.17

.0555

 

91

.17

.0555

 

91

.05

.0163

 

91

N/A

N/A

Montana

MT†

 

91

N/A

N/A

 

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

Nebraska

NE

 

91

.277

.0905

 

 

91

.277

.0905

 

91

.277

.0905

 

91

.277

.0905

 

91

.277

.0905

 

91

.277

.0905

Nevada

NV

 

91

.19

.0621

 

 

91

.23

.0752

 

91

N/A

N/A

 

91

.23

.0752

 

91

.27

.0882

 

91

.23

.0752

New Brunswick

NB

 

91

.8011

.2618

 

 

91

.6031

.1971

 

91

.4669

.1526

 

91

.6031

.1971

 

91

.7124

.2328

 

91

.4669

.1526

New Hampshire

NH

 

91

N/A

N/A

 

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

.222

.0726

 

91

N/A

N/A

New Jersey

NJ

 

92

.507

.1656

 

 

92

.507

.1656

 

92

.507

.1656

 

92

.507

.1656

 

92

N/A

N/A

 

92

.507

.1656

New Mexico

NM

 

91

N/A

N/A

 

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

New York

NY†

 

91

.402

.1314

 

 

91

N/A

N/A

 

91

.402

.1314

 

91

.402

.1314

 

91

N/A

N/A

 

91

.402

.1314

Newfoundland

NL

 

91

N/A

N/A

 

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

North Carolina

NC†

 

91

.361

.118

 

 

91

.361

.118

 

91

.361

.118

 

91

.361

.118

 

91

.361

.118

 

91

.361

.118

North Dakota

ND

 

91

N/A

N/A

 

 

91

N/A

N/A

 

91

N/A

N/A

 

91

.23

.0752

 

91

N/A

N/A

 

91

N/A

N/A

Nova Scotia

NS

 

91

N/A

N/A

 

 

91

N/A

N/A

 

91

N/A

N/A

 

91

.4743

.155

 

91

.4712

.154

 

91

N/A

N/A

Ohio

OH†

 

117

.47

.1536

 

 

117

.385

.1258

 

117

.385

.1258

 

117

.385

.1258

 

117

.47

.1536

 

117

.385

.1258

Oklahoma

OK

 

91

.19

.0621

 

 

91

.19

.0621

 

91

.19

.0621

 

91

.19

.0621

 

91

.05

.0163

 

91

.19

.0621

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

* Surcharge

 

 

 

 

† FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES.

** Period rate change is effective

 

N/C = No Change

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IFTA-105.1 (9/21)

Page 1 of 4

Use for 3rd Quarter 2021 only.

IFTA-105.1

 

 

 

A (A-55)

 

 

B (E-85)

 

 

F (M-85)

 

H (Gasohol)

 

 

L (LNG)

 

M (Methanol)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Jurisdiction

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Ontario

ON†

 

91

.4498

.147

 

91

.4498

.147

 

91

.4498

.147

 

91

.4498

.147

 

91

N/A

N/A

 

91

N/A

N/A

Oregon

OR

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

Pennsylvania

PA†

 

91

.741

.2422

 

91

.413

.135

 

91

.332

.1085

 

91

.576

.1883

 

91

.648

.2118

 

91

.289

.0945

Prince Edward Is

PE†

 

91

.3749

.1225

 

91

.462

.151

 

91

.3751

.1226

 

91

.462

.151

 

91

.6481

.2118

 

91

.3598

.1176

Quebec

QC

 

91

.6181

.202

 

91

.6181

.202

 

91

.5875

.192

 

91

.5875

.192

 

91

N/A

N/A

 

91

.5875

.192

Rhode Island

RI

 

91

.34

.1111

 

91

.34

.1111

 

91

.34

.1111

 

91

.34

.1111

 

91

.34

.1111

 

91

.34

.1111

Saskatchewan

SK

 

91

.459

.15

 

91

.459

.15

 

91

.459

.15

 

91

.459

.15

 

91

N/A

N/A

 

91

.459

.15

South Carolina

SC†

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

.26

.085

 

91

.26

.085

 

91

.26

.085

South Dakota

SD

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

Tennessee

TN†

 

91

.26

.085

 

91

.26

.085

 

91

.26

.085

 

91

.26

.085

 

91

.21

.0687

 

91

.26

.085

Texas

TX†

 

91

.20

.0653

 

91

.20

.0653

 

91

.20

.0653

 

91

.20

.0653

 

91

.15

.049

 

91

.20

.0653

Utah

UT†

 

91

.314

.1027

 

91

.314

.1027

 

91

.314

.1027

 

91

.314

.1027

 

91

.171

.0559

 

91

.314

.1027

Vermont

VT

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

 

91

N/A

N/A

Virginia

VA†

 

181

.262

.0856

 

181

.262

.0856

 

181

.262

.0856

 

181

.262

.0856

 

181

.295

.0964

 

181

.262

.0856

Virginia*

VA†

 

182

.147

.048

 

182

.147

.048

 

182

.147

.048

 

182

.147

.048

 

182

.166

.0543

 

182

.147

.048

Washington

WA†

 

91

.494

.1614

 

92

.494

.1614

 

91

.494

.1614

 

92

.494

.1614

 

91

N/A

N/A

 

91

.494

.1614

West Virginia

WV

 

91

.357

.1167

 

91

.357

.1167

 

91

.357

.1167

 

91

.357

.1167

 

91

.15

.049

 

91

.357

.1167

Wisconsin

WI

 

91

.329

.1075

 

91

.329

.1075

 

91

.329

.1075

 

91

.329

.1075

 

91

.197

.0643

 

91

.329

.1075

Wyoming

WY

 

91

.24

.0784

 

91

.24

.0784

 

91

.24

.0784

 

91

.24

.0784

 

91

.24

.0784

 

91

N/A

N/A

 

* Surcharge

† FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES.

** Period rate change is effective

N/C = No Change

 

 

IFTA-105.1 (9/21) Page 2 of 4

Use for 3rd Quarter 2021 only.

IFTA-105.1

 

 

K (Electricity)

 

N (Hydrogen)

 

 

 

 

 

 

 

 

 

 

 

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Jurisdiction

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Alabama

AL†

 

14

N/A

N/A

 

14

N/A

N/A

Alberta

AB†

 

14

N/A

N/A

 

14

N/A

N/A

Arizona

AZ†

 

14

N/A

N/A

 

14

N/A

N/A

Arkansas

AR†

 

14

N/A

N/A

 

14

N/A

N/A

British Columbia

BC†

 

14

N/A

N/A

 

14

N/A

N/A

California

CA†

 

14

N/A

N/A

 

14

N/A

N/A

Colorado

CO

 

14

N/A

N/A

 

14

N/A

N/A

Connecticut

CT†

 

14

N/A

N/A

 

14

N/A

N/A

Delaware

DE

 

14

N/A

N/A

 

14

N/A

N/A

Florida

FL†

 

14

N/A

N/A

 

14

N/A

N/A

Georgia

GA

 

14

N/A

N/A

 

14

N/A

N/A

Idaho

ID†

 

14

N/A

N/A

 

14

.32

.1045

Illinois

IL†

 

14

N/A

N/A

 

14

N/A

N/A

Indiana

IN

 

14

N/A

N/A

 

14

N/A

N/A

Indiana*

IN

 

14

N/A

N/A

 

14

N/A

N/A

Iowa

IA†

 

14

N/A

N/A

 

14

.65

.2124

Kansas

KS

 

14

N/A

N/A

 

14

N/A

N/A

Kentucky

KY

 

14

N/A

N/A

 

14

N/A

N/A

Kentucky*

KY

 

14

N/A

N/A

 

14

N/A

N/A

Louisiana

LA†

 

14

N/A

N/A

 

14

N/A

N/A

Maine

ME†

 

14

N/A

N/A

 

14

N/A

N/A

Manitoba

MB†

 

14

N/A

N/A

 

14

N/A

N/A

Maryland

MD†

 

14

N/A

N/A

 

14

N/A

N/A

Massachusetts

MA

 

14

N/A

N/A

 

14

N/A

N/A

Michigan

MI

 

14

N/A

N/A

 

14

.434

.1419

Minnesota

MN†

 

14

N/A

N/A

 

14

N/A

N/A

Mississippi

MS†

 

14

N/A

N/A

 

14

N/A

N/A

Missouri

MO†

 

14

N/A

N/A

 

14

N/A

N/A

Montana

MT†

 

14

N/A

N/A

 

14

N/A

N/A

Nebraska

NE

 

14

N/A

N/A

 

14

N/A

N/A

Nevada

NV

 

14

N/A

N/A

 

14

N/A

N/A

New Brunswick

NB

 

14

N/A

N/A

 

14

N/A

N/A

New Hampshire

NH

 

14

N/A

N/A

 

14

N/A

N/A

New Jersey

NJ

 

14

N/A

N/A

 

14

N/A

N/A

New Mexico

NM

 

14

N/A

N/A

 

14

N/A

N/A

New York

NY†

 

14

N/A

N/A

 

14

N/A

N/A

Newfoundland

NL

 

14

N/A

N/A

 

14

N/A

N/A

North Carolina

NC†

 

14

N/A

N/A

 

14

.361

.118

North Dakota

ND

 

14

N/A

N/A

 

14

N/A

N/A

Nova Scotia

NS

 

14

N/A

N/A

 

14

N/A

N/A

Ohio

OH†

 

14

N/A

N/A

 

14

N/A

N/A

Oklahoma

OK

 

14

N/A

N/A

 

14

N/A

N/A

†FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES. N/C = No Change

* Surcharge

** Period rate change is effective

IFTA-105.1 (9/21) Page 3 of 4

Use for 3rd Quarter 2021 only.

IFTA-105.1

 

 

K (Electricity)

 

N (Hydrogen)

 

 

 

 

 

 

 

 

 

 

 

 

 

Effective

Rate

 

 

Effective

Rate

 

 

Jurisdiction

 

Date**

Code

Gallon

Liter

Date**

Code

Gallon

Liter

Ontario

ON†

 

14

N/A

N/A

 

14

N/A

N/A

Oregon

OR

 

14

N/A

N/A

 

14

N/A

N/A

Pennsylvania

PA†

 

14

.0172

.0056

 

14

.576

.1883

Prince Edward Is

PE†

 

14

N/A

N/A

 

14

N/A

N/A

Quebec

QC

 

14

N/A

N/A

 

14

N/A

N/A

Rhode Island

RI

 

14

N/A

N/A

 

14

N/A

N/A

Saskatchewan

SK

 

14

N/A

N/A

 

14

N/A

N/A

South Carolina

SC†

 

14

N/A

N/A

 

14

N/A

N/A

South Dakota

SD

 

14

N/A

N/A

 

14

N/A

N/A

Tennessee

TN†

 

14

N/A

N/A

 

14

N/A

N/A

Texas

TX†

 

14

N/A

N/A

 

14

N/A

N/A

Utah

UT†

 

14

N/A

N/A

 

14

.171

.0559

Vermont

VT

 

14

N/A

N/A

 

14

N/A

N/A

Virginia

VA†

 

14

N/A

N/A

 

14

N/A

N/A

Virginia*

VA†

 

14

N/A

N/A

 

14

N/A

N/A

Washington

WA†

 

14

N/A

N/A

 

14

N/A

N/A

West Virginia

WV

 

14

N/A

N/A

 

14

N/A

N/A

Wisconsin

WI

 

14

N/A

N/A

 

14

N/A

N/A

Wyoming

WY

 

14

N/A

N/A

 

14

.24

.0784

 

* Surcharge

† FOR FOOTNOTES CONCERNING EACH OF THESE TAX RATES, GO TO WWW.IFTACH.ORG AND CLICK ON TAX RATES.

** Period rate change is effective

N/C = No Change

 

 

IFTA-105.1 (9/21) Page 4 of 4

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