Idaho State Tax Commission

Applying Tax to Runways Instead of Roads

The Division of Aeronautics uses the aircraft engine fuel tax to support Idaho airports and aviation programs. This tax is included in the price of aviation gasoline and jet fuel.

Some airplane owners have their planes certified to use motor vehicle gasoline ("mo-gas"). This tax goes to support Idaho roads. These airplane owners can choose to support Idaho runways instead.

The Idaho Division of Aeronautics previously published two articles in the Rudder Flutter newsletter on how to claim refunds of the road tax and pay the aircraft engine fuel tax.

Different tax rates could mean a refund

Motor vehicle gasoline and undyed diesel are taxed at higher rates than aviation fuel. If you used taxed gasoline or undyed diesel in an aircraft you can file to claim a refund for the amount you overpaid.

Claim a refund and pay the aircraft fuels tax

You must meet both these requirements:

  • You bought at least 50 gallons of motor vehicle gasoline.
  • You used this motor vehicle gasoline in your aircraft.

Follow these instructions to complete Form 75 so you can claim a refund of the motor fuels tax and then pay the aircraft engine fuel tax.

  • Complete page 1 through Section III. (In Section III, select box 15, Aircraft.)
  • Complete Section V to compute the motor fuel tax refund.
  • Complete Section VI to compute the aircraft engine fuels tax due.
  • Leave Section VII blank.
  • File this completed form with your annual income tax return.

Page last updated October 22, 2018. Last full review of page: October 22, 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.