IFTAE- Filing and E-Paying Mandates by Jurisdictional LawPresented by:

Carolyn Evanston – Indiana IDOR

• Why E-File and/or E-Pay IFTA

• Examples of IFTA E-Mandate by Law

• Indiana’s Pre-Implementation Experience

• Indiana’s Post-Implementation Experience

Why E-File and/or E-Pay IFTA

• Customer Service• More Timely Processing/Submission• Better Data• Less data entry staff more analyst

staff• Lower costs of mailing• Reduced NSF Checks

Examples of E-Mandate by Law

• Alabama– March 2009 notified IFTA Carriers of

• E-File Mandate after voluntary implementation since 2005

• Plus E-Pay Mandate for Carriers owing more than $750

• North Carolina– March 2010 notified IFTA Carriers of:

• E-File Mandate in a graduated implementation based upon decal numbers issued

• Included provision for exemption

Examples of E-Mandate by Law• Indiana

– January 2012 notified IFTA Carriers of:• E-File Mandate in a controlled user group

implementation per quarter– Included Renewals and ability to revoke

license if non-compliant with E-mandate

• Plus E-Pay Mandate - no dollar limit

• New York– January 2012 notified entities of IFTA WEB

file requirements:• Prepare own returns using computer(w/out

Preparer Assistance), access to broadband internet

• Included Non-Electronic Filing Compliance Penalties in addition to FTP/FTF

Examples of E-Mandate by Law• Illinois

– August 2012 notified IFTA Carriers of:• E-File and E-Pay requirements for 2013

renewals• E-Filed and E-Pay requirements for

quarterly returns starting 1Q2013

• Others???

Indiana’s Story Pre-Implementation

• Create an online system– Poll Carriers as to usability features

• Research other jurisdictions E-File and E-Pay Laws

• Meet with Motor Carrier Association’s INTRA and Interstate

• Determine cost savings and financial justifications for Policy Tax Law Change

• Develop PR Campaign and Implementation Schedule

Indiana’s StoryPost Implementation

• How did E-File & E-Pay Mandate go over with the Motor Carriers?– Terrific

• Savvy internet users were thrilled with simplicity, payment options, and convenience

• Service Bureau Providers were ecstatic

– Good• Average internet users accepted e-File/e-

Pay mandate• Most were pleasantly surprised by other

user features additional decal requests, filed copy and license card re-prints, online renewals

Indiana’s StoryPost Implementation

– Not so good• Non-savvy computer users – contacted

legislators• Tax Protestors/Government Protesters –

contacted legislators• Paper returns were being marked up from

old copies with old rates as all forms mailing had been suspended

• Issues with Alternative Browsers became obvious and significant

• Payment Type Usage Fees and comparative payment engines within IDOR were identified as negative issues

E-Mandate Points to ponder:

• What will your E-File Mandate require Carriers to submit electronically?

• What types of E-Payments are available and utilized (mandated)?

• Does your electronic (online) system have the validations and load capacity?

• What mechanisms of enforcement will be utilized (needed) for E-Mandate compliance?

• Will an exemption to the E-Mandates be allowed?