Idaho State Tax Commission

Idaho State Tax Commission

Rulemaking - Motor Fuels Tax Rule 110

Motor Fuels Tax Rule 110

CALCULATION OF TAX ON GASEOUS FUELS - the tax basis for a gaseous fuel is the energy equivalent of a gallon of gasoline. The amended rule will add a definition for a gaseous fuel. The amended rule will also adopt the gas gallon equivalent for compressed natural gas and the diesel gallon equivalent for liquefied natural gas.

Current status: being reviewed
Committee: Product Taxes Rules Committee
Committee Chairperson:
Don Williams (208) 334-7855
Administrative Rules Coordinator:
Sherry Briscoe (208) 334-7544

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Status of Rulemaking

No available documents.

Rulemaking Schedule: Pending

Idaho Administrative Bulletin: Pending


If you want to comment on this rule:

  • Attend a rules committee meeting. Dates and times are listed on our Calendar page and meeting dates and agendas are listed on the Fuels Tax Rules Committee page.
  • Write to us at: Rules Coordinator, Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410
  • Email the Rules Coordinator.


Meeting dates and locations are listed on the Fuels Tax Rules Committee page.

Subscribe to Tax Professionals and be notified of upcoming meetings.


Public Comments

No available documents.

Supporting Documents

No available documents.

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