Idaho charges a fuels tax on various types of motor fuels. “Motor fuels” refers to gasoline, gasohol, special fuels (diesel, biodiesel, biodiesel blends, propane, and natural gas), aircraft engine fuels, or any other fuel used to operate or propel motor vehicles, motor boats, or aircraft. In most cases, licensed distributors pay the fuels tax. The fuels tax is included in the price paid for delivered fuel or fuel purchased at the pump. The fuels tax collected on motor fuels provides funding for building and maintaining Idaho roads, bridges, and recreational areas. This Web site contains information useful to fuel distributors, IFTA licensees, and fuel consumers.
Idaho Fuel Distributors
Idaho licensed motor fuel distributors pay the Idaho tax when they “receive” motor fuels in Idaho. Motor fuels are “received” in Idaho when the Idaho licensed motor fuel distributor who owns the fuel removes it from an Idaho terminal or when the distributor imports into Idaho. The Idaho motor fuel distributor pays the tax on each gallon of motor fuel received during a month by the end of the next month.
For fuel tracking and accountability purposes, terminal operators and common carriers also report all fuel disbursements on a monthly basis.
This section of our Web site contains information useful to fuel distributors.
Frequently Asked Questions
Forms and Publications
Fuel Tax Rates
Laws, Regulations, and Notices
Licenses
Electronic Filing and Payment
Contact us
IFTA Licensees
The International Fuel Tax Agreement (IFTA) is an agreement among 48 U.S. states and 10 Canadian provinces (58 jurisdictions in all) to simplify the reporting of fuel use taxes by interstate motor carriers. IFTA reporting significantly reduces the paperwork and standardizes the reporting of fuel use taxes.
Other Useful Links
Fuel Consumers
Consumers usually pay the fuels tax when they buy the fuel through retail outlets, but they may qualify for a fuels tax refund if they use fuel in a nontaxable manner. Exempt uses of fuel include using the fuel in stationary engines, off-highway equipment, or commercial motor boats. Consumers may be required to pay fuels tax if they use untaxed fuel in licensed motor vehicles.
Forms and Publications
Notices
