Idaho State Tax Commission

IFTA Licensees

IFTA Carriers: Read our instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut. The instructions are available on the Fuels Tax Hub webpage under “Forms, instructions, and other documents.”.

The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.

Claiming a Refund

To claim an IFTA vehicle fuel tax refund in Idaho, use

  • Form 75 to claim refunds of fuel tax in Idaho
  • Form 75-IC to compute power take-off (PTO) and auxiliary engine fuel tax refunds
  • Form 75-NM to compute refunds for fuel used on nontaxable Idaho roads

File your refund claim for the same period as your IFTA return (for the quarter or year, depending on whether you file your IFTA returns quarterly or annually).

You can find forms and instructions at

Visit IFTA's website for information on exemptions in other jurisdictions.

Gasoline users

Idaho doesn't have an IFTA fuels use tax reporting requirement for gasoline-powered vehicles included in an IFTA fleet. However, IFTA licensees can claim a gasoline tax refund if they buy Idaho tax-paid gasoline and use the gasoline in another jurisdiction that has a duplicate tax on gasoline.

Contact us for more information.

February 20, 2021

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.