Fuel Tax Computation (Schedule B)  
This screen displays jurisdictions selected from the previous screen by fuel type. The screen only displays 6 jurisdictions.

If you have 6 jurisdictions or less for a fuel type you will enter the information for each of the jurisdictions and then choose Submit to go to the next fuel type (if you chose more than 1 fuel type) or to the next screen.

If you have more than 6 jurisdictions for a fuel type you will see a Next>> option. Once you enter your information on the screen, you will then choose the Next>> option to see the next 6 jurisdictions. You will keep entering your information and choosing the Next>> option until you have entered your miles and fuel for all jurisdictions for that fuel type. You will also see a <<Previous option, which you can choose to go back to the previous 6 jurisdictions you entered. Once all information is entered you will only see the <<Previous option. At this time, you should choose Submit to take you to the next fuel type (if you chose more than 1 fuel type) or to the next screen.

Total Miles - Taxable and non-taxable miles traveled in each jurisdiction.

Taxable Miles - Total miles less exempt miles traveled in each jurisdiction. You must contact jurisdictions individually to determine if any miles are non-taxable or exempt. If you deduct tax exempt miles, it is your responsibility to provide records to support the exemption for future review.

For North Carolina, miles traveled while operating under a North Carolina Highway Fuel Use Temporary Trip Permit are exempt; however, miles traveled while operating under a North Carolina IFTA Temporary Permit are taxable.

Gallons Purchased - Gallons purchased at the pump which included the fuel tax at time of purchase and withdrawals from bulk storage if the fuel was taxpaid. Include fuel purchased while operating under a North Carolina IFTA Temporary Permit or a North Carolina Temporary Trip Permit purchased for $50.

Fuel receipts must be maintained to support the gallons purchased to receive credit. Withdrawal records must be maintained to support the gallons withdrawn from taxpaid storage to receive credit.

Note: Some jurisdictions do not collect fuel tax at the pump. Do not report any purchases which did not include the fuel tax.

Miles and gallons figures must be entered as whole numbers.

 
 
 

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