1. IFTA E- Filing and E-Paying Mandates by Jurisdictional Law Presented by: Carolyn Evanston – Indiana IDOR

2. 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

3. 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

4. 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

5. 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

6. 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???

7. 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

8. Indiana’s Story Post 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

9. Indiana’s Story Post 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

10. 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?