Fuels Bought on Idaho Indian Reservations

When you buy fuel on an Indian reservation, you might not be paying Idaho fuels tax.

Agreements between the Idaho governor's office and the tribes usually means that no Idaho motor fuels tax is charged if the retail outlet is wholly owned and operated by the tribe or a tribal member.

• If you buy the fuel with tax included, you can claim the fuel as tax-paid on your IFTA return. Read more about IFTA reporting.
• You can only claim an Idaho fuels tax refund if you buy the fuel with Idaho fuel tax paid and use it for a nontaxable purpose.

Tribal retailers

The federal government determines tribal reservation boundaries. These tribes' reservations fall within Idaho's borders: Coeur d'Alene tribe, Kootenai tribe, Nez Perce tribe, Shoshone-Bannock tribe, Shoshone-Paiute tribe.

Coeur d'Alene Tribe:

No Idaho fuels tax in pump price.

• Benewah Automotive Center (Plummer ID)
• BNS Smokeshop (Worley ID)
• Coeur d'Alene Casino Convenient Store (Worley ID)
• Fightin Creek (Worley ID – S Hwy 95 location and W. Elder Rd. location)
• Mahoney Petroleum (Plummer ID)

Kootenai:

No retail outlets.

Nez Perce Tribe:

No Idaho fuels tax in pump price.

• Camas Express (W. of Winchester, E. of Craigmont; Hwy 95, ID)
• Express II – Casino Station (East of Lewiston, ID)

Shoshone — Bannock Tribes:

No Idaho fuels tax in pump price of gasoline. Idaho fuels tax is included in pump price of diesel.

• Bannock Peak Truck Stop (Arbon Valley - West of Pocatello ID)
• Jet Stop (Pocatello ID)
• Sage Hill Station (Blackfoot ID)
• T.P. Gas Station (Ft. Hall ID)

Tax-included chart

The chart below lists retail outlets that tribes or enrolled tribe members own. (We try to keep the page updated, but we can't guarantee it's accurate.)

Gasoline

Tribe »	Coeur d' Alene	Kootenai	Nez Perce	Shoshone -Bannock
Does the purchase price for gasoline include Idaho motor fuels tax?	No, effective 3/1/2005	No, effective 3/1/2005	No, effective 3/1/2005	No, effective 3/1/2005
Are consumer refunds allowed for gasoline?	No, effective 3/1/2005	No, effective 3/1/2005	No, effective 3/1/2005	No, effective 3/1/2005

Diesel

Tribe »	Coeur d' Alene	Kootenai	Nez Perce	Shoshone -Bannock
Does the purchase price for diesel include Idaho motor fuels tax?	No, effective 3/1/2005	Yes, effective 11/30/2007	No, effective 3/1/2005	Yes, effective 11/1/2007
Are consumer refunds allowed for diesel?	No, effective 3/1/2005	Yes, effective 11/30/2007	No, effective 3/1/2005	Yes, effective 11/1/2007
Are IFTA tax-paid gallons allowed for diesel?	No, effective 3/1/2005	Yes, effective 11/30/2007	No, effective 3/1/2005	Yes, effective 11/1/2007

Page last updated July 20, 2018. Last full review of page: July 20, 2018.