Systems and methods for the estimation of jurisdictional boundary crossings for fuel tax reporting relating to a commercial motor vehicle (CMV). One method includes defining a geo-fenced region for a jurisdiction. The location of the vehicle is determined using a positioning system and the geo-fenced region. When positioning system information is unavailable for a period of time, the location of the vehicle is estimated, including determining if a distance between two consecutive positioning system points is greater than a threshold value, and using predetermined route information to estimate where the vehicle has crossed the geo-fenced region boundary.