Fuels Taxes & Fees – Law, Rules | Idaho State Tax Commission

Guide Name	Revision Date
Idaho Specific Changes to Motor Fuels Schema	08-28-2024
Transfer Fee Fact Sheet	01-18-2023
Transfer Fee - In Effect as of September 1, 2007 - flyer	07-31-2007
Dyed Diesel Usage	01-01-2012
Rudder Flutter excerpts	11-25-2019
Form FT-2 - Retail or Bulk Sales of Gasoline & Diesel Fuel - flyer	10-18-2022
Fuel Tax Holidays and Idaho-Based IFTA Carriers	05-27-2022
How to Prepare an Idaho International Fuel Tax Agreement (IFTA) Return	10-11-2024
Product Code List (for use with Form 1450)	05-04-2022
Sample Form 1450, Distributor's Fuel Tax Report and Schedules	04-04-2022
Guide Name	Revision Date

We don't have blank tax forms for PERMIT accounts on our website More Information

Form ID	Form Name	Revision Date	Is Fillable
	Fuels Tax Certificate for Nontaxable Tribal Fuel	12-18-2025
75-IC	Idaho Fuels Tax Refund Worksheet - IFTA Licensees	12-21-2023
	Fuels Tax Bond	09-27-2018
1450	Distributor's Fuel Tax Report Instructions	12-18-2025
75-BST	Fuels Tax Refund Worksheet, Idaho Consumers with Single or Multiple Bulk Storage Tanks	12-21-2023
75-LFA	Fuels Tax Refund Worksheet - Line Flush Allowance	12-18-2025
75-NM	Fuels Tax Refund Worksheet, Nontaxable Miles (Special Fuels Only)	12-18-2025
75-PTO	Fuels Tax Refund Worksheet - Power Take-off and Auxiliary Engine	12-18-2025
75	Fuels Use Report and Instructions	09-11-2024
IBR-3	Idaho Fuel Distributor License Application and Instructions	06-26-2024
IMC-2	Form IMC-2, Motor Carrier Application - IFTA only	12-05-2024
	International Fuel Tax Agreement (IFTA) License Bond	09-27-2018
3150	International Fuel Tax Agreement (IFTA) Report Instructions	12-16-2025
	Request For Authorized Exempt Fuel Percentage	10-12-2023
Form ID	Form Name	Revision Date	Is Fillable