Idaho State Tax Commission

Racing Fuels

Racing fuel is high-octane gasoline (over 100 octane) used in motor vehicles designed for racing.

When tax is charged

If leaded

Leaded gasoline can't legally be used in any vehicle that requires licensing and is driven on roads. Since Idaho doesn't recognize leaded racing gasoline as a motor fuel, it isn't taxed as a motor fuel.

Sales/use tax and leaded racing fuel

Motor fuel is exempt from Idaho sales tax when sold with the fuels tax included in the price of the fuel. Leaded racing fuel doesn't include fuels tax in its price, so the retail sale of racing gasoline is subject to sales tax. See the Fuels Tax Refunds guide for more information.

If unleaded

Unleaded gasoline can legally be used in any vehicle that requires licensing and is driven on roads. The first licensed distributor to receive the unleaded racing gasoline in Idaho must report and pay the Idaho motor fuels tax. See the Fuel Distributor guide for more information.

Transfer fee

All racing fuel is subject to the transfer fee. See the Distributors and the Transfer Fee guide for more information.

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.