International Fuel Tax Agreement (IFTA) Zero-emission vehicles (Electric/Hydrogen) Frequently Asked Questions (FAQs)

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A zero-emission vehicle, or ZEV, is a vehicle that does not emit exhaust gas or other pollutants from the onboard source of power.

There are two types of zero-emission vehicles. The first are battery electric vehicles, which run on batteries that are recharged with electricity. The second are hydrogen fuel cell electric vehicles, which run on electricity from a fuel cell using compressed hydrogen.

IFTA, Inc. has announced the addition of electricity and hydrogen as fuel types to the IFTA tax rates matrix. Therefore, if you have qualified motor vehicles that are propelled using electricity and/or hydrogen, your vehicles should be registered for an IFTA license.

Yes, you should be including both vehicles to your IFTA fleet and purchase decals from your base jurisdiction.

Yes, you have to report all miles driven on your IFTA quarterly tax return.

Although many jurisdictions don’t have a tax rate established for these fuel types, carriers who utilize electricity or hydrogen in the power unit(s) of their vehicle(s) must report the purchases of these fuels on their IFTA returns using gallon equivalents.

Currently, there is not an established California IFTA tax rate for either electricity or hydrogen fuel types.

You are required to report all IFTA decaled vehicles, including your electric and hydrogen vehicles on your IFTA quarterly tax return.