Idaho State Tax Commission

Idaho State Tax Commission

Fuel Consumers

As a fuel consumer, you pay Idaho fuels tax when you buy the fuel from a retail dealer in Idaho (unless the dealer is on an Indian reservation and owned by one of the five Idaho reservation tribes or a member as defined by Idaho Motor Fuels Administrative Rules 010). If you pay Idaho fuels tax at the pump but use the fuel in a nontaxable manner, you may qualify for a fuels tax refund. (See below.) On the other hand, if you use untaxed fuel in a licensed motor vehicle, you could be required to pay fuels tax (for more information, see the Form 75 instructions).


Nontaxable uses of gasoline

You may be eligible for a fuels tax refund if you pay Idaho fuels tax on gasoline, purchase at least 50 gallons in a calendar year, and use it in:

  • Stationary engines
  • Unregistered off-road equipment (snowmobiles and motorcycles don't qualify)
  • Motor vehicle auxiliary engines (power take-off equipment doesn't qualify)
  • Most motor vehicles that aren't registered (motor vehicles required to be registered don't qualify)
  • Commercial motor boats (personal pleasure boats don't qualify)

Nontaxable uses of special fuel

You may be eligible for a refund of Idaho fuels tax if you pay fuels tax on the special fuels and use it in:

  • Stationary engines
  • Unregistered off-road equipment
  • Refrigeration units
  • Motor vehicles to operate power take-off equipment or auxiliary engines
  • Motor vehicles owned and operated or leased and operated by the state of Idaho or its political subdivisions or the federal government
  • Motor vehicles operated on roads that aren't open to the public
  • Heating devices (home furnaces, space heaters, etc.)

Special fuels include dyed and undyed diesel, biodiesel, biodiesel blends (e.g. B1-99), and any other fuels that can be used in a diesel engine. Special fuels also include propane and natural gas.

Claiming a fuels tax refund

You can file Form 75, Idaho Fuels Use Report, to claim a refund of Idaho fuels tax if you:

  • Paid Idaho fuels tax when you bought the fuel, and
  • Used the fuel for a nontaxable purpose.

Read more information about motor fuels tax refunds.

Idaho fuels tax rates

View the fuel tax rates table on our Fuels/Motor Fuels Tax page.

Fuel used to heat a home

If the heating fuel is taxed (undyed) diesel, you can use Form 75 to claim a refund. Idaho fuels tax is not due on purchases of propane and natural gas used for heating and cooking in Idaho, so there's no need for a refund.

Fuels that don't qualify for refunds

  • "Dyed" diesel, (This fuel is dyed a reddish color to indicate that tax is not assessed and to prevent its use for taxable purposes.)
  • Fuel used in snowmobiles, motorcycles, and other recreational vehicles registered for use on public lands.
  • Fuel used in non-commercial boats. (Only commercial boats qualify for gasoline tax refunds.)

Laws and rules

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Last updated June 10, 2015

The information on this site is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our website guides. We work to provide current and accurate information on our website. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and the information on our website, current tax law will govern.