proposed enhancements september 20, 2006 ifta - exemption database (p1130) doug shepherd (ca) ifta -...
TRANSCRIPT
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Proposed Enhancements
September 20, 2006
• IFTA - Exemption Database (P1130)• Doug Shepherd (CA)
• IFTA - Annual Report (P1110) • Bill Kron (MS)
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Proposed Enhancements
History: Assigned in January 2006 to APC Proposed changes drafted by APC
Next steps: Comments/discussion today Recommendations to IFTA Board in October Potential 2007 Ballots by IFTA Board & APC
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Exemption DatabaseExemption Database
• P1130 (Reporting Other Information) P1130 (Reporting Other Information) – Every member jurisdiction shall advise Every member jurisdiction shall advise
the repository of all changes regarding:the repository of all changes regarding:•Tax-exempt miles/kilometres; Tax-exempt miles/kilometres;
•Non-taxable fuels;Non-taxable fuels;
•Tax-exempt vehicles; or Tax-exempt vehicles; or
•Any other changes affecting the Any other changes affecting the administration of the Agreement.”administration of the Agreement.”
Note - All exemptions are based on reducing the total Note - All exemptions are based on reducing the total distance to establish total taxable distancedistance to establish total taxable distance
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How To FindHow To Find
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How To Edit - FuelHow To Edit - Fuel
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How To Edit - DistanceHow To Edit - Distance
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How To Edit - VehicleHow To Edit - Vehicle
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How To Edit - OtherHow To Edit - Other
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Finished Product - CA
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Exemption DatabaseExemption Database Purpose:Purpose:
To To assist licensees complete tax returns and assist licensees complete tax returns and auditors verify non-taxable distancesauditors verify non-taxable distances
Current Concerns:Current Concerns: Many jurisdictions are not updating the Many jurisdictions are not updating the database database
29 jurisdictions have not entered 2006 data29 jurisdictions have not entered 2006 data Only 7,600 web hits in 2006 Only 7,600 web hits in 2006 (2.75% of licencee population)(2.75% of licencee population)
Information is difficult to find/understand Information is difficult to find/understand Most do not relate to QMVs Most do not relate to QMVs (e.g., antique trucks, non-highway (e.g., antique trucks, non-highway
vehicles, recreational vehicles, dyed fuel, fuel for home heating) vehicles, recreational vehicles, dyed fuel, fuel for home heating)
Don’t need four categories to reduce taxable distancesDon’t need four categories to reduce taxable distances
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Two Examples - BC
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Two Examples – NY (1 of 2)
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Two Examples – NY (2 of 2)
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Two Examples - NYTwo Examples - NY
• New York exempted vehicles include: – Road rollers, tractor cranes, truck cranes,
power shovels, snow plows, road sweepers, sand spreaders, well drillers, road-building machines
– Vehicles operating on fixed rails or tracks – Vehicles operating under dealer or transporter
plates– Vehicles engaged exclusively in the
transportation of U.S. mail under contract
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Two Examples - NY Two Examples - NY
• New York exempted vehicles include: (cont.)
– Vehicles operated by any government agency (e.g., Federal, state, county, town, or municipality)
– Vehicles owned and operated by farmers – Vehicles used exclusively to transport
household goods – Vehicles owned and operated by any fire
company or department – Buses when engaged in local transit service
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Proposed Change Proposed Change
• Reorganize into 3 parts: Part 1 - IFTA Return Adjustments Only (Mandatory)
Part 2 - Other Refunds/Exemptions Available to Carriers (Discretionary)
Part 3 - Notes (Discretionary)
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Proposed Change – Part 1 Proposed Change – Part 1 • IFTA Return Adjustments Only (Mandatory)
– Only exemptions which reduce a carrier’s total taxable distance on their quarterly return:
• Exempt roads/toll roads• Trip permits• Vehicles meeting QMV definition but exempted by a
jurisdiction (e.g., government vehicles, buses, farm vehicles)
– Exclude:• Unregistered/non-highway vehicles and equipment
(e.g., locomotives, road building machines)
• Vehicles which don’t meet QMV definition (e.g., fire trucks, snowplows, mobile cranes, recreational vehicles, and others less than 26,000 lbs/11,797 kg)
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Proposed Change – Part 2Proposed Change – Part 2
• Other Refunds/Exemptions Available Carriers (Discretionary)
– Refund opportunities for IFTA and non-IFTA carriers, which must be applied for through a refund application:
• Non-motive use of fuel (i.e. PTO, idle time) • Coloured fuel• Farm use• Alternative Motor Fuel
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Proposed Change – Part 3
Notes (Discretionary)
A placeholder for jurisdictions to provide other relevant information:
Contact information
Web addresses for application forms and/or additional refund information
Special Notices (e.g., Idaho – Native retail locations selling tax-out fuel)
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Proposed Changes
Overall result: More user friendly for:
IFTA carriers or their tax preparers; and
IFTA auditors
Allows IFTA carriers to quickly identify distance exemptions
Allows all carriers to identify other refund opportunities
Allows jurisdictions a spot to provide other important information.
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Proposed Changes
Questions/Comments
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Annual Report
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A Quick Reminder
History: Assigned in January 2006 to APC Proposed changes drafted by APC
Next steps: Comments/discussion today Recommendations to IFTA Board in October Potential 2007 Ballots by IFTA Board & APC
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How To FindHow To Find
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How To EditHow To Edit
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How To EditHow To Edit
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How To ViewHow To View
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Finished Product - CA Finished Product - CA
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Finished Product - CAFinished Product - CA
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Finished Product - CAFinished Product - CA
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Finished Product - All JurisdictionsFinished Product - All Jurisdictions
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Title/PurposeTitle/Purpose
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Title/PurposeTitle/Purpose
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Title/PurposeTitle/Purpose
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Title/PurposeTitle/Purpose
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Title/PurposeTitle/Purpose
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Annual Report Questions
• Does my jurisdiction use the information that is posted by the other jurisdiction?
• Does the public need to know the information in the report?
• Is there any requirement for the information to be available to the public?
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Annual Report Questions
• Should the report be moved to a secure area on the website?
• Is there some information your jurisdiction could (and would) use from the other jurisdictions.
• What does your jurisdiction include in the number of accounts?
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• When does your jurisdiction consider a license “cancelled”?
• What is the difference between suspended and revoked?
• What does your jurisdiction include in the number of accounts revoked?
• Would your jurisdiction find it helpful to know if a registration fee is changed for an IFTA license?
Annual Report Questions
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• Number of accounts – include accounts that were active during all four quarters of the year
• Cancelled licenses – Include only accounts that have ceased interjurisdictional travel (closed)
• Suspended/Revoked – use both terms interchangeably and provide number of accounts revoked once, twice, or three times during a year
Recommendations
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• Add two entries:• Does your jurisdiction charge a
registration fee?• Amount of registration fee.
Recommendations
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POP QUIZPOP QUIZ
How many different How many different backgrounds were used in this backgrounds were used in this presentation?presentation?