The information in this section applies to all IFTA
licensees in all jurisdictions.
Use these forms to claim a refund of Idaho fuels tax:
- Form 75-IC, Idaho
Fuels Tax Refund Worksheet-IFTA Carriers
All fuel placed into the fuel supply tank of IFTA vehicles must
be included in the fleet miles per gallon calculation when completing your IFTA tax
return. If you use any of the supply tank fuel to operate power take-off
(PTO) equipment (special
fuels only) or auxiliary engines (special fuels and gasoline), you can apply for a refund of Idaho
fuels tax.
You may use only one of the following allowances to calculate your refund.
All refund claims are subject to audit. Be sure to read IFTA Recordkeeping Requirements.
Approved Allowances for Power Take-Off and Auxiliary
Engine
The following are approved allowances:
- Gasoline/fuel oil/other liquids: .00015 gallons per gallon pumped
- Bulk cement: .1858 gallons per ton pumped
- Concrete: 30% of the gallons of fuel consumed
- Refrigeration unit (reefer): .75 gallons per hour unit operated
- Tree length timber: .0503 gallons per ton or 3.46 gallons per
hour
- Garbage compaction: 25% of the gallons of fuel consumed
- Carpet cleaning: .75 gallons per hour unit operated
If there is no standard allowance listed for your
particular power take-off or auxiliary engine, or if your PTO or
auxiliary engine consumes more fuel than the standard allowances
listed, you may request a nonstandard allowance. You can submit your request
via email at
fuelspolicy@tax.idaho.gov
or by writing to:
Fuels Tax Policy Specialist
Tax Policy Section
Idaho State Tax Commission
PO Box 36
Boise, ID 83722-0410
You must include documentation showing how you
computed the requested allowance.
Form 75 and Form(s) 75-IC are used to compute the amount of fuels tax
refund due. A copy of your IFTA return(s) for the same time period must be attached. Your
refund claim may be filed for any period of one calendar quarter or more. Or, if you are
required to file an Idaho income tax return, you may claim your fuels
tax refund by completing these forms and claiming the refund amount on
the appropriate line of your Idaho income tax return.
To find out if other jurisdictions offer similar refunds, contact those
jurisdictions.
Equipment with Separate Supply Tank
Fuel for unlicensed equipment with a separate supply tank (such as trailer
reefer units) is exempt from fuels tax. Dye-added, nontaxed diesel fuel may be used in a
separate tank of this kind. However, if Idaho fuels tax has been paid on fuel used in
unlicensed equipment with a separate supply tank, you must submit a Form 75 to claim a
fuels tax refund. Do not include this fuel on your IFTA return.
You may file Form 75 annually with your Idaho income tax return or by
itself for any period of one month or more. If you are not required to file an Idaho
income tax return, you may still claim this refund on a Form 75.
Propane and Natural Gas (Gaseous Fuels)
– Tax Payment Alternative
 IFTA licensees using
propane or natural gas have the option of buying an annual Gaseous Fuels Permit and decal
instead of paying the Idaho fuels tax on gaseous fuels. The decals are sold by Idaho
distributors who dispense propane into licensed motor vehicles. The yearly fee is based on
vehicle weight rather than the gallons of fuel consumed. The fee is $208 per year for
vehicles of more than 26,000 pounds gross vehicle weight. The permit is good for a
12-month period beginning each July 1. If you buy your permit after July, the fee is
prorated.
This permit is in lieu of Idaho fuels tax only. It does not affect the tax
reported on your IFTA return for any other jurisdiction.
IFTA licensees are still required to report the total Idaho miles traveled
by these vehicles on their IFTA return, but do not report any Idaho taxable miles or Idaho
tax-paid gallons for motor vehicles that have a current Idaho gaseous fuels permit.
However, if a distributor incorrectly charges you the special fuels tax on
fuel placed in a motor vehicle displaying a gaseous fuels decal, claim these gallons as
tax-paid gallons on your IFTA return.
Gasoline Users
Idaho does not have a fuels use tax reporting
requirement for gasoline-powered vehicles reported under IFTA.
However, the tax-paid gasoline that IFTA licensees purchase in Idaho
and consume in another jurisdiction where a duplicate tax is assessed
on gasoline, may be eligible for a gasoline tax refund if the fuel
purchase meets Idaho's refund criteria. If you think you are eligible
for this gasoline tax refund, contact Idaho's Fuels Tax Policy
Specialist for assistance.
Idaho Sales and Use Tax
Fuel you use off-highway or to operate refrigeration
units or unlicensed equipment that was not
tax-paid fuel when purchased, or upon which you have obtained a fuels tax refund, may be
subject to Idaho sales and use tax. due on your sales/use tax return
if you have a permit or on Form 75 if you do not file a sales/use tax
return.
Publications
For more information on refunds of fuels tax and how sales tax applies to
motor fuels, read Publication FT-1, How
Idaho Taxes Diesel Fuel, and Publication FT-3,
Idaho Fuels Tax Refunds for Gasoline and Diesel Consumers.
Back to the top
|
