Idaho State Tax Commission

Fuels Tax Hub

tax.idaho.gov/fuelshub

This is our "Fuels Hub" page. Links to all fuels-related guides are listed below.

Resources Fuels Taxes and Fees (intro) Dyed Diesel Gaseous Special Fuels Racing Fuel Forms & Instructions Draft documents for review Fuels forms/instructions File, renew or order IFTA decals on TAP Policy, Reports Policy Documents Reports Law, Rules, and Decisions Fuels Tax (Idaho Code Title 63, Chapter 24) Fuels Tax Rules Decisions: Fuels Tax & Related Fees Decisions: Transfer Fees Product Taxes Rules Committee Laws and rules are housed on an external website.

Guides for… IFTA (International Fuel Tax Agreement) Completing form 3150 Renewal and decal info Aircraft Applying Tax to Runways Instead of Roads Fuels Consumers Fuels Tax Refunds Fuels Bought on Idaho Indian Reservations Fuels Distributors Distributors and the Transfer Fee Fuel Tax Bonding Options How to File Form 1450 through TAP Fuels Terminal Operators Idaho Production Plants - Biodiesel and Ethanol

Forms, instructions, and other documents

• Fuels Tax Bond (09-27-2018) F
• Form 75-BST Fuels Tax Refund Worksheet, Idaho Consumers with Single or Multiple Bulk Storage Tanks (06-06-2016)
• Form 75-IC Fuels Tax Refund Worksheet, IFTA Licensees (03-11-2009)
• Form 75-IMV Fuels Tax Refund Worksheet, Intrastate Motor Vehicles (03-16-2009)
• Form 75-LFA Fuels Tax Refund Worksheet, Line Flush Allowance (12-07-2006)
• Form 75-NM Fuels Tax Refund Worksheet, Nontaxable Miles (Special Fuels Only) (10-29-2018) F
• Form 75-PTO Fuels Tax Refund Worksheet, Power Take-off and Auxiliary Engine (10-29-2018) F
• Form 75 Fuels Use Report and Instructions for Tax Year 2019 (10-29-2018) F
• Form 75 Fuels Use Report and Instructions for Tax Year 2020 (12-23-2019) F
• Form IBR-3 Idaho Fuel Distributor License Application and Instructions (06-17-2010)
• Form 75 Idaho Fuels Use Report (fuel bought before June 30, 2015) (08-11-2015)
• Form 75 Idaho Fuels Use Report (fuel bought on or after July 1, 2015) (08-11-2015)
• Form 75 Idaho Fuels Use Report (fuel bought on or after July 1, 2015) (08-11-2015)
• Form IMC-2 Idaho Motor Carrier Application (IFTA) only (01-30-2012) F
• Form 3150 Instructions IFTA Tax Return (12-07-2018)
• Form IFTA IVMR Individual Vehicle Mileage and Fuel Report (06-30-1999)
• Form 1450 Instructions - Distributor's Fuel Tax Report (12-05-2019)
• International Fuel Tax Agreement (IFTA) License Bond (09-27-2018) F
• Request For Authorized Exempt Fuel Percentage (06-13-2016) F

• Dyed Diesel Usage (01-01-2012)
• Excerpts from Rudder Flutter on fuel refunds (11-25-2019)
• FT-2 Retail or Bulk Sales of Gasoline & Diesel Fuel (06-18-2015)
• How to Prepare an International Fuel Tax Agreement (IFTA) Return (Form 3150) (08-08-2016)
• Idaho Fuel Distributor's Fuel Tax Report and Schedules SAMPLE (05-31-2017)
• Legislation Amends “Motor Fuels” Definition (04-05-2010)
• Product Code List (for use with Form 1450) (07-23-2015)
• Transfer Fee Reactivated (effective 09-01-2007) (07-31-2007)

Page last updated November 25, 2019. Last full review of page: July 20, 2018.