Idaho State Tax Commission

Idaho State Tax Commission

Idaho Production Plants – Biodiesel and Ethanol

If you produce and distribute biodiesel, ethanol, or ethanol blends, you have certain reporting requirements.

You can request an Idaho terminal designation for your production plant.

  • This is for Idaho fuels tax reporting only. It's not an IRS terminal designation.
  • You'll act as a terminal operator. (Read more in our Fuels Terminal Operators guide.)
  • The fuel in your plant becomes subject to Idaho motor fuels tax when you place it into vehicles for transport at your terminal rack.
  • You must report this on Form 1452*, Idaho Terminal Operator Report.
  • Only licensed distributors can
    • Move untaxed product out of the terminal
    • Move taxed product into the terminal

The Form 1452 isn't available on this website. We mail it with personalized information for each terminal operator.

Contact us if you misplace your form.

Biodiesel and Other Biofuels

Biodiesel is fuel made completely or partially from agricultural products, animal fats, or the waste from those products. A biodiesel blend is fuel made from blending biodiesel with petroleum-based diesel to make a product you can use in diesel engines.

Taxing and licensing requirements

In Idaho, biodiesel and biodiesel-blend fuels are subject to the same fuels tax laws as petroleum diesel.

Distributors

Licensing and bonding is required. Report using Form 1450. Read more in our Fuel Distributors guide.

Produced for personal use (not for sale)

If you produce biodiesel or biodiesel-blend fuel and use it on public highways, you must file Form 75, Idaho Fuels Use Report, and pay the current fuels tax rate.

  • Your fuel can't be for sale to the public.
  • You must produce no more than 5,000 gallons per calendar year. (If you produce 5,000 or more gallons per calendar year you must get a fuels distributor's license.)

Ethanol and Ethanol blends

Ethanol is an alcohol made from starch, generally corn. It's "denatured" by adding natural gasoline so that it can be used in motor vehicles.

Ethanol in Idaho generally is imported. Terminal operators can blend ethanol intended for use as a motor fuel with gasoline. Currently, most gasoline includes ethanol.

Taxing and licensing requirements

In Idaho, ethanol and ethanol-blends are subject to the same fuels tax laws as gasoline.

Distributors

Licensing and bonding is required. Report using Form 1450. Read more in our Fuel Distributors guide.

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