A qualified motor vehicle owned or leased and operated by a resident of either NE or IA that only makes deliveries within the corporate limits of the cities listed below, is not required to be in IFTA:

• Nebraska - Omaha, Bellevue, Dakota City, Nebraska City and South Sioux City
• Iowa - Council Bluffs, Carter Lake, Port Neal, Hamburg and Sioux City

A qualified motor vehicle owned or leased and operated by a resident of either NE or IA that only operates in the *Federal Commercial Zone of either Omaha or Council Bluffs is not required to be in IFTA. Federal Commercial Zone. The Federal Commercial Zone is based on the population of the city. The commercial zone for Council Bluffs, based on the population from the most recent census, is a 6-mile radius around the city limits. The commercial zone for Omaha is a 10-mile radius around the city limits. The complete definition for the Federal Commercial Zone can be found on the federal website at Federal Motor Carrier Safety Administration (FMCSA) Safer System. (Commercial Zones Sec. 372.241)