Consumers
Any individual, business, or government entity that uses fuel
Distributors
Provide fuel to retailers who sell it to consumers
IFTA Licensees
Report fuels tax with multiple states or jurisdictions
Guides
For fuels taxes and fees
Forms
For fuels taxes and fees
Laws and Rules
What fuels fees support
The State of Idaho uses fuels taxes and fees to:
- Build and maintain Idaho highways
- Support infrastructure for Idaho aircraft
- Support infrastructure for Idaho boats
The transfer fee funds the Idaho Petroleum Clean Water Trust Fund.
How fuels tax is paid
Licensed fuels distributors pay fuels tax to Idaho.
The cost of the fuels tax is included in the price paid for delivered fuel or fuels that consumers bought at the retail pump.
Refunds
If you buy fuel that includes tax, but use it in a nontaxable way, you can get a refund.