Not tax advice. This is general information for truckers, not tax or legal advice. Rules, rates and conversion factors change, so verify them with your base jurisdiction before you file. A qualified tax professional can help.

IFTA for Propane, CNG, LNG, Gasoline and Electric Trucks: What Gets Reported

IFTA is not only about diesel. The IFTA Articles of Agreement count all fuels placed in the fuel supply storage unit of qualified motor vehicles as motor fuel. The list names propane, natural gas, alcohol fuels, hydrogen, electricity and pure biodiesel (B100), and it ends with "any other type of fuels or energy" used to move the truck.

The report has to show each fuel type used in the period, and the fuel records have to let an auditor check the fuel by fuel type. The hard part is the unit: the sources below set out their own measures for several fuels. There is a table for that further down.

What fuels count under IFTA?

The Articles' definition of motor fuels names these:

• Pure methanol, ethanol and other alcohols
• Blends of 85% or more alcohol with gasoline
• Natural gas, and liquid fuels made from natural gas
• Propane
• Liquid fuels made from coal
• Hydrogen
• Electricity
• Pure biodiesel (B100)
• Fuels other than alcohol made from biological materials, and P-Series fuels
• Any other fuel or energy used to propel a qualified motor vehicle

Electric and hydrogen trucks were brought in on purpose. IFTA Ballot 8-2022 changed the definition of fuel so that electric, hydrogen and other types of alternative energy vehicles can be registered for IFTA. The commentary says it took effect upon passage. It gives no calendar date.

Which fuel types are on the IFTA tax rate matrix?

IFTA, Inc. publishes a tax rate matrix for each quarter. The matrix for the second quarter of 2026 has a column for each of 15 fuel types: gasoline, special diesel, gasohol, propane, LNG, CNG, ethanol, methanol, E-85, M-85, A55, biodiesel, electricity, hydrogen and hythane.

The rates by fuel type and jurisdiction are on that matrix, and each quarter has its own. What moves from one quarter to the next is in our post on IFTA rate changes by quarter.

Is each fuel type reported separately?

The IFTA Procedures Manual says each jurisdiction's standard tax report must show the fuel type(s) consumed during the tax reporting period.

The records have to line up with that. Under the Procedures Manual, fuel records must be adequate for the auditor to verify the total amount of fuel placed into the licensee's qualified motor vehicles, by fuel type. What a good receipt holds is in our post on fuel receipts and what IFTA auditors check.

Montana's instructions for its paper return mark the fuel type with these codes: D for diesel, G for gasoline, P for propane, GH for ethanol-blended gasoline and NG for natural gas. IFTA's matrix uses fuel names, not codes.

How are CNG, LNG, propane and electricity measured for IFTA?

The Articles define "volume", the amount of motor fuel, to include gallons, liters, diesel equivalent gallons (DGE), gasoline equivalent gallons (GGE) and kilowatt hours (kWh), or any unit used as an industry standard for a given fuel type. That definition was added by IFTA Ballot 5-2024 and took effect on 1 January 2026.

Here is what the sources in this post say about specific fuels, in the editions listed under Sources:

Fuel	Unit	Conversion given	Who says so
CNG	Gallon of CNG	126.67 cubic feet of natural gas at 60°F and one atmosphere of pressure	IFTA Articles of Agreement
LNG	Diesel gallon equivalent (DGE)	1 DGE weighs 6.06 pounds in U.S. jurisdictions	IFTA Procedures Manual; Virginia DMV
Propane (LPG)	Gasoline gallon equivalent (GGE)	1 GGE = 1.353 gallons, or 5.75 pounds, of LPG	Virginia DMV
Electricity	Kilowatt-hours (kWh)	None given	California CDTFA
Hydrogen	Diesel gallon equivalent	None given	California CDTFA
Hythane	Gasoline gallon equivalent	None given	California CDTFA

A few things to keep in mind about that table:

• The LNG rule in the Procedures Manual is for reporting tax rates, audit results and transmittals between IFTA jurisdictions.
• The propane figures are Virginia's, from its IFTA calculator page.
• The electricity, hydrogen and hythane units are California's, from notice L-1004 (1-26).

The place where the fuel was burned can matter too. Delaware's IFTA FAQ says a fuel that cannot be measured in liters or gallons, such as CNG, is reported at the conversion factor used by the jurisdiction in which the fuel was consumed. Ask the base jurisdiction which factors its form expects.

Do electric and hydrogen trucks need an IFTA licence?

The Articles count electricity and hydrogen as motor fuel, and Ballot 8-2022 lets those trucks be registered for IFTA. That says they can be registered. On whether they must be, the plainest word in this post comes from one state.

California's CDTFA, in notice L-1004 (marked 1-26, January 2026), says all fuels defined in the IFTA Articles of Agreement must be reported, including electricity, hydrogen and hythane. The same notice says interstate carriers must register their qualified motor vehicles propelled using electricity, hydrogen, or hythane for an IFTA license and decals, and report all miles driven and fuel bought. It also says carriers in California who use these fuels report kWh for electricity, diesel gallon equivalents for hydrogen, and gasoline gallon equivalents for hythane.

That is California's word. None of the other sources in this post says it as plainly, so for a truck based anywhere else, the base jurisdiction is the one to ask. For the licence basics, see getting your first IFTA licence.

Do some states set their own reporting rules for some fuels?

Among the sources in this post, two states set out rules of their own:

• Montana. Its IFTA Guidelines, in the instructions for Montana's own paper return, say to fill in the propane, ethanol-blended gasoline and natural gas line (Line 2) and the gasoline line (Line 3) only if you had operations using these fuels in another IFTA state which taxes that type of fuel.
• Missouri. Missouri's footnote on the second-quarter 2026 rate matrix says reporting is not required for propane and/or natural gas when proper fuel decals have been obtained. Without the decals, a fuel tax report must be completed. The Missouri Department of Revenue sets out who needs a special fuel decal, and the exceptions, on its decals page.

Those are two states' rules. They do not speak for any other state. This post is not a basis for leaving any fuel off a report; that is a question for the base jurisdiction.

The short version

• IFTA's definition of motor fuel goes well past diesel: propane, natural gas, alcohol fuels, hydrogen, electricity, B100 and more.
• The report shows each fuel type used, and fuel records must let an auditor check fuel by fuel type.
• Units differ: gallons, DGE, GGE and kWh are all named in the Articles.
• Some conversion factors are in IFTA's own rules (CNG, LNG); others come from the states, and states add side rules of their own (Missouri's decal, Montana's lines).
• When something here does not match what the base jurisdiction says, their word wins.

WheelsAndAxle turns logged miles and fuel into a worksheet, a preparation aid for review before filing.

Sources

• IFTA, Inc. — Articles of Agreement, August 2025 edition (R222, R239) — checked 2026-10-13
• IFTA, Inc. — Articles of Agreement, August 2026 edition (R267, volume; Ballot 5-2024, effective 1 January 2026) — checked 2026-10-13
• IFTA, Inc. — Procedures Manual, August 2025 edition (P550, P720, P1320) — checked 2026-10-13
• IFTA, Inc. — Tax rate matrix, 2Q2026 — checked 2026-10-13
• California CDTFA — Notice L-1004 (1-26), alternative fuels and IFTA — checked 2026-10-13
• Virginia DMV — IFTA calculator — checked 2026-10-13
• Delaware DMV — IFTA FAQs — checked 2026-10-13
• Missouri Department of Revenue — Special Fuel Decals — checked 2026-10-13
• Montana Department of Transportation — IFTA Guidelines, Rev. September 2025 — checked 2026-10-13