IFTA Ballot Proposals Comments

IFTA Ballot Comments

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FTPBP #6 • 2026

2nd Period comments

Jurisdiction feedback for FTPBP #6.

16Support
0Oppose
0Undecided
JurisdictionPositionComments
ALBERTAALBERTASupport
CALIFORNIACALIFORNIASupportThe Jurisdiction of California Supports this ballot. California appreciates the IFTA Agreement Procedures Committee revising the ballot to address comments and concerns expressed by the membership during the initial comment period and the Annual Business Meeting. California supports the intent of the ballot and agrees that there should be clarification to the definition of “Base Jurisdiction” and how it applies to leased vehicles. We support the language in the ballot that indicates the party responsible for reporting to IFTA.
CONNECTICUTCONNECTICUTSupport
DELAWAREDELAWARESupportThe new language is agreeable.
INDIANAINDIANASupport
Industry Advisory CommitteeIndustry Advisory CommitteeSupportThe IAC firmly supports the intent of the ballot; however, section 0.50 needs to be redacted to avoid misinterpretation.  The reason for this need is that the intended exclusion for leasing situations is embedded inside the description of the vehicle that must be registered, rather than written as an exception to the registration requirement itself. A reader could reasonably parse the current language as:  There must be at least one registered qualified motor vehicle, and the vehicle used to satisfy that requirement cannot be leased.  That is materially different from the intended rule:  An applicant/licensee that owns qualified motor vehicles must have at least one registered in the base jurisdiction. An applicant/licensee that leases all of its qualified motor vehicles is exempt from only that requirement, while §§.100 and .200 remain applicable.

As to why the current wording is ambiguous, the APC proposed .050 states: At least one qualified motor vehicle, other than a motor vehicle that is leased, per Article V of this Agreement, is registered...

Grammatically, “other than a motor vehicle that is leased” modifies “qualified motor vehicle.” It therefore describes which vehicle can satisfy .050. It does not clearly say that an applicant/licensee leasing its entire fleet is exempt from .050. In fact, for an all-leased fleet, the provision could be read as creating an impossible condition: the applicant must register at least one vehicle, but a leased vehicle cannot be the vehicle used to satisfy that condition. Proposed language:

R212 Base Jurisdiction means the member jurisdiction where:
.050 At least one qualified motor vehicle is registered by the applicant or licensee with a government agency of the member jurisdiction; provided, however, that an applicant or licensee that leases all of its qualified motor vehicles pursuant to Article V of this Agreement is exempt from the registration requirement of this section. This exemption applies only to the requirement in .050 and does not relieve the applicant or licensee of the requirements in .100 or .200; and
.100 Where the operational control and records of the qualified motor vehicles of the applicant or licensee are maintained or can be made available; and
.200 Where some travel is accrued by qualified motor vehicles within the fleet. The commissioners of two or more affected jurisdictions may allow a person to consolidate several fleets that would otherwise be based in two or more jurisdictions.
KENTUCKYKENTUCKYSupport
MANITOBAMANITOBASupport
MARYLANDMARYLANDSupport
NEVADANEVADASupport
NEW BRUNSWICKNEW BRUNSWICKSupport
NORTH CAROLINANORTH CAROLINASupportNorth Carolina appreciates the sponsor adopting North Carolina's recommended changes to R212. This resolves a majority of its original concerns.
 
Therefore, North Carolina does not have any substantive objections to the ballot.
ONTARIOONTARIOSupport
PRINCE EDWARD ISLANDPRINCE EDWARD ISLANDSupportNew language meets our concerns.
SASKATCHEWANSASKATCHEWANSupportThe ballot has been updated to address the concern related to leased vehicles being used in the determination of base jurisdiction.  The ballot also outlines responsibility for reporting tax for leased vehicles. 
WYOMINGWYOMINGSupport
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