As a fuel consumer, you pay Idaho fuels tax when you buy the fuel from a retail dealer in Idaho (unless the dealer is on an Indian reservation and owned by one of the five Idaho reservation tribes or a member as defined by Idaho Motor Fuels Administrative Rules 010). If you pay Idaho fuels tax at the pump but use the fuel in a nontaxable manner, you may qualify for a fuels tax refund. (See below.) On the other hand, if you use untaxed fuel in a licensed motor vehicle, you could be required to pay fuels tax (for more information, see the Form 75 instructions).
You may be eligible for a fuels tax refund if you pay Idaho fuels tax on gasoline, purchase at least 50 gallons in a calendar year, and use it 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)
You may be eligible for a refund of Idaho fuels tax if you pay fuels tax on the special fuels and use it 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.)
Special fuels include dyed and undyed diesel, biodiesel, biodiesel blends (e.g. B1-99), and any other fuels that can be used in a diesel engine. Special fuels also include propane and natural gas.
You can file Form 75, Idaho Fuels Use Report, to claim a refund of Idaho fuels tax if you:
- Paid Idaho fuels tax when you bought the fuel, and
- Used the fuel for a nontaxable purpose.
Read more information about motor fuels tax refunds.
View the fuel tax rates table on our Fuels/Motor Fuels Tax page.
If the heating fuel is taxed (undyed) diesel, you can use Form 75 to claim a refund. Idaho fuels tax is not due on purchases of propane and natural gas used for heating and cooking in Idaho, so there's no need for a refund.
- "Dyed" diesel, (This fuel is dyed a reddish color to indicate that tax is not assessed and to prevent its use for taxable purposes.)
- Fuel used in snowmobiles, motorcycles, and other recreational vehicles registered for use on public lands.
- Fuel used in non-commercial boats. (Only commercial boats qualify for gasoline tax refunds.)
- Fuel Tax Law Chapter 24
- Motor Fuel Tax Rules [PDF]
- Any proposed or temporary rules can be seen through this page.