Fuel Consumers
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 the "Tax-exempt uses of fuel" section 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).
Forms/publications
- Form 75, Fuels Use Report
- Fuel Users brochure
- Full list of fuel tax forms and publications »
Nontaxable uses of gasoline
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)
Nontaxable uses of special fuel
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.
Claiming a fuels tax refund
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.
Note: A refund can be claimed on propane or natural gas only when Idaho fuels tax is paid to the supplier at the time the fuel is purchased and the fuel is placed into a vehicle that is displaying a gaseous fuel decal.
Idaho fuels tax rates
| Fuel type | Rate per gallon | Effective date |
|---|---|---|
| Diesel | $.25 | 04-01-1996 |
| Biodiesel (B00) | $.25 | 04-01-1996 |
| Biodiesel Blends (B01-B99) | $.25 | 04-01-1996 |
| Gasoline | $.25 | 04-01-1996 |
| Ethanol Blends (E01-E99) | $.25 | 04-01-1996 |
| Propane | $.181 | 04-01-1996 |
| Natural Gas | $.197 | 04-01-1996 |
| Aviation Gasoline | $.07 | 07-01-2008 |
| Jet Fuel | $.06 | 07-01-2008 |
| Transfer Fee | $.01 | 09-01-2007 |
Fuel used to heat a home
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.
Fuels that don't qualify for refunds
- "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.)
Laws and rules
- Fuel Tax Law Chapter 24
- Motor Fuel Tax Rules [PDF]
- Any proposed or temporary rules can be seen through this page.
