New York IFTA for Truckers & Carriers - Base Jurisdiction

Base jurisdiction means the IFTA member jurisdiction where:

a carrier’s qualified motor vehicles are based for vehicle registration purposes;

the operational control and operational records of those qualified motor vehicles are maintained or can be made available; and
some travel actually occurs by the qualified motor vehicles within the fleet.

If a carrier has more than one fleet of qualified motor vehicles and the fleets are based in more than one IFTA member jurisdiction, those jurisdictions may agree to allow the carrier to consolidate the fleets in a single jurisdiction.


Source: New York State Department of Taxation and Finance (NYS DTF)

Course: https://salestaxsolutions2000.com/new-york-ifta-truckers-carriers

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