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Fuels Taxes and Fees


Any individual, business, or government entity that uses fuel


Provide fuel to retailers who sell it to consumers

IFTA Licensees

Report fuels tax with multiple states or jurisdictions


For fuels taxes and fees


For fuels taxes and fees

Laws and Rules

What fuels fees support

The State of Idaho uses fuels taxes and fees to:

  • Build and maintain Idaho highways
  • Support infrastructure for Idaho aircraft
  • Support infrastructure for Idaho boats

The transfer fee funds the Idaho Petroleum Clean Water Trust Fund.

How fuels tax is paid

Licensed fuels distributors pay fuels tax to Idaho.

The cost of the fuels tax is included in the price paid for delivered fuel or fuels that consumers bought at the retail pump.


If you buy fuel that includes tax, but use it in a nontaxable way, you can get a refund.

Read more about fuels tax refunds 

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