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
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
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 |
