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Frequently Asked Questions

FUELS TAX (FT)

FT - 1 What are the Idaho fuels tax rates?

The per gallon tax rate is:

  • Diesel $.25
  • Biodiesel (B00) $.25
  • Biodiesel Blends (B01 - B99) $.25
  • Gasoline $.25
  • Ethanol Blends (E01 - E99) $.25
  • Propane $.181
  • Natural Gas $.197
  • Aviation Fuel $.07
  • Jet Fuel $.06

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FT - 2 Who pays the tax?

In most cases, licensed distributors pay the fuels tax. The cost of the fuels tax is included in the price paid for delivered fuel or fuel purchased at the pump.

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FT - 3 Are there nontaxable uses of tax-paid fuel?

Yes. Here are some examples:

Gasoline used in:

  • Stationary engines
  • Unregistered off-road equipment (snowmobiles and motorcycles don't qualify)
  • Motor vehicle auxiliary engines (power take-off equipment doesn't qualify)
  • Most motor vehicles that aren't registered (motor vehicles required to be registered don't qualify)
  • Commercial motor boats (personal pleasure boats don't qualify)

Special fuels used in:

  • Stationary engines
  • Unregistered off-road equipment
  • Refrigeration units
  • Motor vehicles to operate power take-off equipment or auxiliary engines
  • Motor vehicles owned and operated or leased and operated by the state of Idaho or its political subdivisions or the federal government
  • Motor vehicles operated on roads that aren't open to the public
  • Heating devices (home furnaces, space heaters, etc.)

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FT - 4 How do I claim a refund of Idaho fuels tax?

Any person or business that buys 50 gallons or more of gasoline in a calendar year or any quantity of special fuels (diesel, biodiesel, biodiesel blends, propane, or natural gas) with Idaho fuels tax included, and uses the fuel for a nontaxable purpose, can file Form 75, Idaho Fuels Use Report and claim a refund.

To see what Idaho considers a nontaxable use of fuel, see FAQ FT-3.

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FT - 5 Can I claim a refund when I purchase "dyed" diesel?

No. There is no state tax on "dyed" diesel. This fuel is dyed a reddish color to prevent the use of "dyed" diesel fuel for a taxable purpose.

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FT - 6 Can I claim a refund for fuel I use in my snowmobile?

No. Recreational vehicles do not qualify for fuels tax refunds.

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FT - 7 Can I claim a refund for fuel I use in my pleasure boat?

No. Only commercial boats qualify for gasoline tax refunds.

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FT - 8 Can I claim a refund when I purchase fuel to heat my home?

Yes, if the heating fuel is clear diesel (use Form 75-HF). Propane fuel doesn't qualify for a refund because there's no state tax on propane used for heating.

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