International Fuel Tax Association (IFTA) Fuel Purchase Requirements
The International Fuel Tax Association (IFTA) licensee must maintain complete records of all fuel purchases. Separate totals must be compiled for each fuel type, by jurisdiction. Fuel types include diesel, gasoline, gasohol, liquefied petroleum gas (LPG), compressed natural gas (CNG), liquefied natural gas (LNG), alcohol fuels (ethanol, methanol, E-85 and M-85) and any other fuel you use to propel your vehicle. You must have adequate records to support the tax-
paid credit claimed on your quarterly IFTA fuel tax return. A receipt or invoice, credit card receipt, or microfilm/microfiche of the receipt or invoice must be retained in your records showing evidence of such purchases and tax having been paid. If tax-paid documentation is unavailable, all claims for tax-paid fuel will be disallowed.
The fuel records shall contain all of the following information:
Fuel receipts that do not meet the above requirements may be disallowed as tax-paid credits in an audit. Additionally, the department will not accept altered or erased receipts to support a claim of tax paid purchases.