Idaho State Tax Commission

Idaho State Tax Commission

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.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.