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Cigarette and Tobacco Taxes Laws & Rules

Cigarette and Tobacco Products Tax (Idaho Code Title 63, Chapter 25) Cigarette and Tobacco Tax Rules Illegal Drug Tax (Idaho Code Title 63, Chapter 42) Decisions: Tobacco Product Taxes Rules Committee

Cigarette and Tobacco Taxes

Cigarette Tax Cigarette Tax Tobacco Tax Tobacco Tax PACT Act PACT Act Laws and Rules Laws & Rules

Idaho Source Income

Idaho resident: Taxed on income from all sources. Part-year Idaho resident: Taxed on income received while an Idaho resident. Idaho nonresident: Taxed on Idaho source income. Tax is also due on Idaho source income received any time during the year while not residing or domiciled in Idaho. Idaho source income definedIdaho source income is income from […]

Fuels Tax Exceptions Dyed Diesel

Consumers who buy dyed diesel are buying it without federal or Idaho motor fuels taxes included in the price. It’s dyed red to mark it as untaxed fuel. Dyeing diesel is a federal program adopted by Idaho. The IRS requires mechanically dyeing diesel at an approved terminal registered with the IRS.If Idaho fuels tax is […]

Fuels Tax Exceptions Gaseous Fuels

Gaseous special fuels are gases at a standard temperature and pressure. The most common gaseous special fuels are propane and natural gas. Hydrogen is also a gaseous special fuel (see Idaho Code section 63-2401).TypesPropanePropane is delivered in a compressed state.Natural gasNatural gas is delivered as either: CNG – under pressure as compressed natural gas LNG – in […]

Fuels Tax Exceptions Racing Fuels

Racing fuel is high-octane gasoline (over 100 octane) used in motor vehicles designed for racing.When tax is charged If leadedLeaded 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.Leaded racing […]

Fuels Tax Exceptions Buying from an Idaho Indian Tribe or Member

When you buy fuel on an Idaho Indian reservation, you might not be paying Idaho fuels tax.Agreements between the Idaho governor’s office and the tribes usually means that no Idaho motor fuels tax is charged if the tribe or a tribal member wholly owns and operates the retail outlet. If you buy the fuel with tax included, you can […]

IFTA Licenses Reporting

IFTA CarriersRead our instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut. IFTA Tax Rates The Province of Newfoundland and Labrador’s reduced tax rates for the third quarter of 2023 didn’t update correctly on IFTA tax returns. Effective July 1, 2023, the […]

IFTA Licensing

The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.Manage your license IFTA Licensing Requirements IFTA Requirements Apply for a new Idaho IFTA License New IFTA License Renew your Idaho IFTA License Renew IFTA License Request more Decals Request Decals Cancel a License Cancel a License Was your license revoked? Learn […]

IFTA Licenses Paying

IFTA Carriers Read our instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut. The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.Payment options You can pay your Idaho IFTA fuels tax in one of these ways: Include […]

IFTA Licenses Forms

We don’t have blank tax forms for PERMIT accounts on our website Click here for more information.

IFTA Licenses Guides

IFTA Licenses Records

IFTA Carriers Read our instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut. The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.Individual Vehicle Distance Record (IVDR) and summaries IFTA requires you to: Keep distance and fuel records […]

IFTA Licenses Audits

IFTA Carriers Read our instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut. Please check the IFTA website for the most current information. The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.IFTA rules requires Idaho to audit […]

IFTA Licenses Guide

The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.Interstate motor carriers buy tax-paid fuel in each jurisdiction they travel through. This tax is used to pay for the carriers’ use of the highways in these jurisdictions.International Fuel Tax Agreement (IFTA) The International Fuel Tax Agreement (IFTA) is an agreement among 58 jurisdictions […]

IFTA Licenses

This information applies only to Idaho IFTA licensees, unless otherwise noted.The International Fuel Tax Agreement (IFTA) is an agreement among 58 jurisdictions – 48 U.S. states and 10 Canadian provinces. The agreement reduces paperwork and standardizes fuel use tax reporting.Idaho State Tax Commission IFTA HandbookMotor carriers with a USDOT Number should have received a Prepare for Motus letter informing […]

Fuel Consumers Exceptions

Consumers usually pay Idaho fuels tax when they buy fuel from a retail dealer in Idaho. The price paid usually includes the cost of the fuels tax.Exceptions Dyed dieselThis diesel fuel is meant for off-road use only. It’s dyed red to distinguish it from diesel for road use. Gaseous fuelsTax is included only if it’s […]

Fuel Distributors Guide

In Idaho, licensed distributors pay the Idaho motor fuels tax and a transfer fee to the state of Idaho. They must pay Idaho fuels tax on most taxable motor fuels. The tax is included in the price of the fuel when sold to the consumer.Distributor typesIdaho has four types of fuels distributors. Licensed motor fuels distributorsThese […]

Fuel Distributors Tax Rate

Tax Rates for Fuels TaxesGasoline and alcohol blendsSpecial fuelsAircraft engine fuelsFees

Fuel Distributors Filing

Distributors must file a monthly report with the Tax Commission — Form 1450, Distributor’s Fuel Tax Report. The report is due the last day of the month following the tax period. Example The October 2023 tax return is due November 30, 2023.Form 1450The form 1450 isn’t available on this website. We mail it with personalized information […]

Fuel Distributors Paying

Paying motor fuels taxPayment options for distributorsYou can pay your motor fuels tax in one of these ways: Include payment when mailing your Form 1450. Pay securely online with an electronic payment: You can use your Taxpayer Access Point (TAP) account. Visit TAP availability for the dates you can pay your fuels tax. You can use Quick Pay if you […]

Fuel Distributors Laws & Rules

Fuel Consumers Basics Guide

Consumers usually pay Idaho fuels tax when they buy fuel from a retail dealer in Idaho. There are different types of fuel and tax rates. The price paid usually includes the cost of the fuels tax.There are four exceptions: Dyed diesel. This diesel fuel is meant for off-road use only. It’s dyed red to distinguish it from diesel […]

Fuel Consumers Refunds

If you buy fuel that includes tax, but use it in a nontaxable way, you might qualify for a fuels tax refund.Filing for a refund Check your receipts to confirm you paid fuels tax. You must keep complete records to support your refund requests. Check that you used the fuel in a nontaxable way. (See Nontaxable […]

Fuel Consumers Laws & Rules