Fuel tax reporting from observed data

Every mile, every gallon, every jurisdiction. One ledger you can file from.

IFTA takes the GPS, odometer and fuel purchases your fleet already generates, across every ELD, every card network and every yard pump, and turns them into one record per truck, per jurisdiction, per day: miles, taxable gallons and estimated tax, with the evidence attached to every number.

The tax math is the easy part. The stitching is the product.

IFTA dashboard on a tablet: the IFTA Mileage summary and state table, fed by GPS and odometer miles on one side and fuel cards, TMS and receipts on the other, with route, reconciliation and fuel receipt cards in front
Jurisdiction miles

Map-matched GPS and odometer miles side by side, per truck, per state, per day.

Fuel from every source

Card networks, yard pumps and file imports in one transaction model, tax-paid status on each.

Evidence on every number

GPS points, border crossings, odometer readings and receipts behind each jurisdiction figure.

Why the quarterly return still takes a week

An IFTA return needs two numbers per jurisdiction: miles traveled and gallons purchased. Neither lives anywhere in one piece.

A fleet is never on one ELD

Some trucks on one provider, some on another, an acquisition brings a third, a migration runs two in parallel. Each vendor's IFTA report covers its slice. The return covers the fleet.

Fuel is worse

Two card networks, a fuel island at the yard that no card network sees, the occasional cash receipt. Tax-paid gallons are your credits. Missing fuel means overpaying; inconsistent fuel means audit questions.

The truck has a different name in every system

Unit 4127 in the ELD, 00412-7 on the fuel card, TRK_4127A in the TMS. Miles from one system and gallons from another have to land on the same vehicle, every day.

Auditors do not take GPS on faith

Miles must reconcile to odometer readings, and the records behind the return must still exist four years later. Most ELDs keep location history for months, not years.

This is the pattern at a carrier we work with: several thousand trucks across multiple operating companies, two ELD providers, two fuel card networks, on-premise fuel and a weekly settlement cycle for owner-operators. Every system held a piece of the fuel tax picture. None of them held the report.

One record per truck, per jurisdiction, per day.

The atomic unit of fuel tax. Daily records for monitoring, weekly rollups for settlement, quarterly rollups for filing. Where a jurisdiction needs a split, the split is in the record.

NJNYPAThruway 52.5 miStartEndFuel 87.3 gal, NJtax paid, card networkEnter NY 08:14odometer 184,220.1Exit NY 11:52odometer 184,407.5218 GPS pings in NY, map-matched to the road network
Illustrative
What the ELD report gives you
NY miles for the trucks on that ELD
No fuel, no odometer tie-out
No Thruway split
The IFTA record
NY miles two ways, delta 0.27 percent
Thruway and non-Thruway carried separately
Fuel matched to the truck, tax-paid gallons known

Miles come from GPS, reconstructed to the route the truck actually drove and checked against the odometer. Gallons come from every fuel source the fleet has. Identity mapping puts both on the same truck.

Unit 4421, New York, one day
Illustrative
Miles, odometer (ECM)187.4
Miles, GPS reconstructed186.9
Reconciliation0.27% · OK
IFTA-taxable miles187.4
Toll road miles52.5 · NY Thruway
NY HUT taxable miles134.9
Crossing inferredNo
Behind this number
  • ✓ 218 GPS points, entry and exit coordinates
  • ✓ Odometer at entry and at exit
  • ✓ Toll road match from the toll engine
  • ✓ Fuel receipt reference for the day's purchase
Same truck, other systems
ELDG9-SN-44210
Fuel cardEFS-001
TMS tractor4421
Identity mapping is in the record, so settlement systems match without a lookup table

Two mileage bases, compared instead of trusted.

Every jurisdiction segment carries the odometer delta and the GPS-reconstructed miles. The difference between them decides how much the number can be trusted, and a record that cannot be trusted is held, not absorbed.

OK · under 2 percent

ECM odometer and GPS agree. Odometer miles are used. High confidence.

Flagged · 2 to 5 percent

Minor variance. Odometer miles are used and the segment is logged for review.

Warning · 5 to 15 percent

Significant variance. GPS miles are used as the fallback and the segment is marked as such.

Held · over 15 percent

The record is withheld from the rollup until someone looks at it. A clean-looking report built on quiet assumptions is what fails an audit.

Exceptions are found and held.

Missing fuel for a truck that clearly moved. A GPS gap that looks like a tunnel on one route and a dead device on another. An odometer delta that disagrees with the reconstructed route. A border crossing that had to be inferred. Each is flagged on the record and listed in the exception queue with the reason.

When fuel purchase data is missing altogether, the dashboard says so and labels the tax figure a gross estimate. It does not pretend the net is final.

Exception queue
Illustrative
Missing fuel, truck movedHeld
Unmatched vehicle across providersHeld
Odometer delta over 15 percentHeld
GPS gap, crossing inferredFlagged
Odometer fallback to GPSWarning
Fuel purchases absent for periodGross estimate

IFTA is only the first ledger.

Five states run mileage-based programs alongside IFTA, each with its own base, rate table and filing calendar, fed by the same movement data. IFTA computes them on their own ledgers from the same miles, and keeps the rate tables current.

New York · HUT

Highway use tax excludes toll-paid Thruway miles; IFTA includes them. New York travel is carried as an IFTA total and split into Thruway and non-Thruway records for HUT and settlement.

Oregon · weight-mile

Oregon is an IFTA member but taxes heavy vehicles by weight and mile on its own ledger. Oregon records are kept out of the fuel tax totals and reported for weight-mile on their own.

Kentucky · KYU

Weight distance tax on vehicles over 59,999 lbs. Kentucky miles stay in the IFTA totals and are flagged for KYU on a flat per-mile rate.

New Mexico · WDT

Weight distance tax on vehicles over 26,000 lbs, rate by declared weight tier. New Mexico miles stay in IFTA and are reported for WDT alongside.

Connecticut · HUF

Highway use fee on combination vehicles of 26,000 lbs and over, rate by weight bracket. Connecticut miles stay in IFTA and are reported for HUF alongside.

Rates change. IFTA republishes jurisdiction fuel tax rates every quarter. Filing calendars change. When a state changes a rate or a frequency, that is our update to ship, not yours.

Daily numbers firm up. Weekly numbers close for settlement. Quarterly numbers close for filing.

ELDs store and forward. Late-arriving data is a fact of life, so records are finalized on a three-day rolling window and marked incomplete until then. The rollups are built for the way fleets actually work.

IFTA Mileage Report summary page: fleet totals across the top, then one row per state with miles, fuel consumed, MPG, taxable gallons, tax rate and estimated tax

The IFTA Mileage Report, generated from the reconciled ledger: every jurisdiction the fleet touched, with miles, gallons, rate and estimated tax per state. Demo fleet data.

Dashboard

Summary, Vehicle Summary, Vehicle By State and Daily Detail. Both mileage bases on the summary cards, state rows with toll and non-toll miles, filters, column picker, and drill-down from state to vehicle to day.

Report and exports

The state-by-state IFTA Mileage Report as PDF, and CSV or Excel exports of any view, for your filing agent or your own workbook.

Weekly settlement, quarterly filing

Weekly rollup per truck per jurisdiction with fleet MPG applied, for owner-operator fuel tax and fuel credit settlement. Quarterly rollup with net tax gallons per jurisdiction, for the return.

You or your filing agent submit the return to your base jurisdiction. IFTA provides the jurisdiction mileage, taxable gallons, estimated tax and the supporting evidence.

The quarterly filing is the visible deadline. The audit is the one that matters.

IFTA generally requires carriers to keep the records behind a return for four years. Federal hours-of-service rules only require ELD records for six months, and location history varies by provider. A fleet cannot assume the device that generated its proof will still hold it when the audit letter arrives.

MapUp retains the supporting records and the raw GPS behind your reports for the retention period. When an auditor asks how you know a truck was in Indiana on a given day, the answer is the GPS trail, the reconstructed route, the odometer delta and the fuel receipt, attached to the number on the return.

The return is the summary. The evidence is the product.

Evidence packet, one jurisdiction figure
What is attached
GPS points used in reconstructionKept
Border crossings, time and coordinatesKept
Odometer at each crossingKept
Toll road segment matchesKept
Fuel receipt referencesKept
Source and provenance per recordKept

When an audit names a quarter and a set of trucks, the response package is assembled from these, not rebuilt from exports.

Neutral across every system you already run.

We do not care which ELD, which card network, which TMS. The same telematics connection that powers the toll and fuel products feeds IFTA. Nothing new for drivers or the back office to key in.

In · Movement

GPS and odometer from every ELD in the fleet, one connection per provider

Telemetry sources include
GeotabSamsaraMotivePlatform Science
IFTA
One normalized ledger

Vehicle identity resolution. Movement and fuel normalization. Jurisdiction classification. Exceptions held. Evidence attached.

Out · Where you need it

Dashboard · API · CSV, Excel and PDF

In · Fuel

Card network feeds under your authorization, on-premise pump exports, CSV and API imports, manual entries

Card programs include
WEXEFSComdata

An API your settlement system can call on its own schedule.

Per-truck, per-jurisdiction, per-day mileage and fuel records, weekly and quarterly rollups, the vehicle master with every external ID, fuel purchase import, special tax summaries, exceptions and audit evidence. Same x-api-key convention as every MapUp API.

Request
Illustrative
GET /ifta/v1/daily
  ?truck_id=fleet1-truck42
  &date=2026-05-12
x-api-key: YOUR_API_KEY

Fleet-wide, weekly and quarterly variants take a date, a Monday or a quarter instead. Records inside the three-day window come back as 202 with data_complete: false.

IFTA API
→
Response
vehicleidentity and external_ids
metadate, data_complete, warnings
mileage_records[]one per jurisdiction
reconciliation_flagOK · FLAGGED · WARNING · HELD
special_taxNY-HUT, OR-WMT, KYU, NM-WDT, CT-HUF
fuel_transactions[]source, tax_paid_gallons, ref_no

Fields align with what settlement teams already consume from ELD trip APIs, with reconciliation, toll road attribution and special jurisdiction flags added on top. Where files are the right interim answer, exports do the same job.

Reconciliation first. Production second.

No fleet should switch fuel tax systems on trust. The numbers feed tax filings and, for many carriers, weekly driver settlement. So we start with six to twelve months of your history: GPS, odometers, fuel transactions for a representative set of trucks. We run it through the engine, put our output next to what you actually filed, jurisdiction by jurisdiction, and explain every difference before anything goes live.

Differences will exist. That is the point of the exercise. "The old process estimated this segment" is an answer. "We switched vendors" is not.

What you get back
Filed vs observed miles, per jurisdiction
Every difference explained, with the source that diverged
Fuel matched to trucks, tax-paid gallons by jurisdiction
Special jurisdiction treatment checked against yours
Exceptions and held records, with reasons
A production plan: weekly cutoff, delivery method, go-live

What Customers Are Saying

Every partnership unlocks a new story of efficiency, and savings. Explore what our customers are saying.

Austin Henderson

"The utilization of GPS data, fuel-in-tank telemetry, and route planning allows the MapUp products for managing and auditing toll expenses, as well as fuel purchase planning. These tools afford us the opportunity to better utilize data in our edge environments to run a more efficient fleet."

Austin Henderson
CIO, FirstFleet
FirstFleet logo

Frequently Asked Questions

No. IFTA sits above every ELD you run and reads the same telematics connection you already use with MapUp. You or your filing agent still submit the return to your base jurisdiction; IFTA provides the jurisdiction mileage, taxable gallons, estimated tax and the evidence.
An ELD report covers the trucks on that ELD, carries no fuel, and does not reconcile to the odometer or split New York for HUT. IFTA covers the fleet across providers, joins fuel from every source, compares odometer and GPS miles on every segment, and keeps the records for the retention period.
Card network feeds under your data-share authorization, on-premise pump exports, CSV or API imports and manual entries, normalized into one transaction model, deduplicated and matched to trucks. Each transaction keeps its source, tax-paid status and tax-paid gallons. DEF is excluded automatically. Without fuel data the tax figure is labeled a gross estimate.
New York HUT, Oregon weight-mile, Kentucky KYU, New Mexico WDT and Connecticut HUF are computed on their own ledgers from the same miles, with the rate tables and filing calendars maintained by MapUp. The record tells you which program applies and the miles subject to it.
Records finalize on a three-day rolling window so late-arriving ELD data is included. The most recent three days show best-available data and are marked incomplete. Weekly settlement pulls the prior fully finalized week; quarterly filing uses the quarterly rollup.
IFTA is enabled on your MapUp account once the telematics connection is live. A first meaningful report typically takes two to three weeks depending on the number of ELD providers, fuel sources and operating entities, and the historical GPS already ingested for tolls is backfilled.

See all IFTA FAQs →

Fuel tax should be boring.

Send us a year of history. We send back the reconciliation and every difference explained.