If you are doing ANY of the following, your business will be required to create a IFTA account in your state. (1) Truck has two axles and a gross vehicle weight (GVW) exceeding 26,000 pounds or has three or more axles.

International Fuels Tax Agreement (IFTA) is an agreement between states and Canadian provinces which allows a carrier to register and pay motor fuel road tax to all participating states and provinces they travel in through in the carrier's home or base state.