Idaho State Tax Commission

Fuels Distributors

In Idaho, licensed distributors pay the Idaho motor fuels tax and a transfer fee to the state of Idaho. They must pay Idaho fuels tax on most taxable motor fuels. The tax is included in the price of the fuel when sold to the consumer.

Idaho has four types of fuels distributors.

  • Licensed motor fuels distributors. These distributors can buy any type of product at an Idaho terminal before the motor fuel tax, aircraft engine fuel tax, or transfer fee is included in the price.
  • Licensed gaseous fuels distributors. These distributors can sell gaseous special fuels and pay the tax on gaseous special fuels when sold for a taxable use. (See Gaseous Special Fuels.) All other products they buy must include the motor fuels tax, aircraft engine fuels tax, and transfer fee in the price.
  • Licensed limited distributors. These distributors can buy product at an Idaho terminal that's only subject to the transfer fee, without the transfer fee included in the price. All other products they buy must include the motor fuels tax, aircraft engine fuels tax, and transfer fee in the price.
  • Unlicensed distributors. All products these distributors buy must include the motor fuels tax, aircraft engine fuels tax, and transfer fee in the price.
Applying for a license

Complete and send in Form IBR-3, Idaho Fuel Distributor License Application and Instructions, to apply for an Idaho motor fuels distributor license.

You'll need to be bonded. Read more in our Fuel Tax Bonding Options guide.

Receiving motor fuels

Distributors must pay tax when they receive motor fuels in Idaho. The fuels tax then becomes part of the purchase price paid by each subsequent purchaser until the final purchaser pays at the pump or upon delivery.

Motor fuels are received in Idaho when the distributor who owns the fuel:

  • Removes it from an Idaho terminal or production plant, or
  • Imports the fuel into Idaho

The ownership of the fuel is established at the point of origin. Ownership doesn't change when it crosses the Idaho border.

Gaseous special fuels

Propane and natural gas aren't received until they're put in the main supply tank of a licensed or required to be licensed motor vehicle. See the Gaseous Special Fuels guide.

Filing and paying motor fuels tax

Distributors must file a monthly report with the Tax Commission — Form 1450, Distributor's Fuel Tax Report. The report is due the last day of the month following the tax period.

Example:

The October 2018 tax return is due November 30, 2018.

The form 1450 isn't available on this website. We mail it with personalized information for each distributor. Here's a sample of the form and the instructions.

Contact us if you misplace your form.

(See "How to file Form 1450 through TAP," below.)

Codes for reporting

Product codeProductDescription
E00EthanolDenatured ethanol. Usually contains less than 3% denaturing agent (naphthas).
E01-E99Ethanol blendThe actual blend of gasoline with denatured ethanol. The actual percentage of ethanol is indicated by the number (E10 = 10%, etc.)
B00Biodiesel100% biodiesel agricultural product with no diesel added.
B01-B99Biodiesel blendBiodiesel blended with diesel. The actual percentage of biodiesel is indicated by the number (B10 = 10%, etc.)
122Blending componentAdditives to biodiesel, diesel, or used oils.
126NaphthasDenaturing agents added to ethanol including natural gasoline.
175Residual fuel Other distillatesProducts subject to the transfer fee, including: transmix, motor oil, lubricants, etc.

If you're a distributor with 25 or more transactions, you must file your monthly report electronically. Contact our electronic filing group for more information.

License validation

Taxpayer Access Point (TAP) can help distributors validate suppliers' and customers' identities. You must register with TAP and be logged in to access this confidential information.

Transfer fee

Distributors are required to pay a 1¢ per-gallon transfer fee. The fee is on the delivery or storage of petroleum or petroleum products in Idaho.

Read more about the transfer fee.

How to file Form 1450 through TAP

You have three options for filing your Form 1450 through TAP:

  • XML
  • Excel Template
  • Manual Data Entry
XML

You can use your usual software vendor if your vendor supports fuels tax reporting and can produce a correctly formatted XML file that follows Idaho's requirements.You can create your own XML solution. Contact efilehelp for a copy of Idaho's specifications.

TAP's verification process reviews your file for these items:

  • Does the file match Idaho's XML schema? TAP will highlight errors for specific line numbers.
  • Does the report's filing period match the selected filing period?
  • Does the account number in the report match the TAP account? (The account number may also be called "permit number" or "state license number.")
  • Does the taxpayer's tax ID number (EIN or SSN) in the report match the one associated with the TAP account?
  • Your filing will undergo more reviews as it processes.
Excel Template

You can find a copy of the Form 1450 Excel template on TAP by selecting the File Return link for the desired reporting period. The template has one sheet of instructions and three sheets of data that you must fill out. Don't change or rearrange the columns when copying data into the Excel template.

Manual Data Entry

Fuel Distributor Tax Return forms include:

  • Distributor Report Details
  • Schedule of Disbursements
  • Schedule of Receipts

The forms allow manual data entry through the TAP filing process. You can enter data manually for an entire form or make adjustments to the Excel template after you've uploaded it.

For a more detailed look at the submission types, watch the help video

Contact

Contact us if you have any questions.

Page last updated October 3, 2022. 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.