Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
General: What is my base jurisdiction for IFTA licensing?
IFTA defines “base jurisdiction” as the member jurisdiction where your “qualified motor vehicles” are based for vehicle registration purposes and:
- Where the operational control and operational records of the licensee’s “qualified motor vehicles” are maintained or can be made available.
- Where some travel is accrued by “qualified motor vehicles” in the licensee’s fleet.