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 claim the fuel as tax-paid on your IFTA return. Read more about IFTA reporting.
- You can only claim an Idaho fuels tax refund if you buy the fuel with Idaho fuel tax paid and use it for a nontaxable purpose.
Tribal retailers
The federal government determines tribal reservation boundaries. These tribes’ reservations fall within Idaho’s borders: Coeur d’Alene tribe, Kootenai tribe, Nez Perce tribe, Shoshone-Bannock tribe, Shoshone-Paiute tribe.
Coeur d’Alene Tribe
No Idaho fuels tax in pump price.
- Benewah Automotive Center (Plummer, ID)
- BNS Smokeshop (Worley, ID)
- Coeur d’Alene Casino Convenient Store (Worley, ID)
- Fightin Creek (Worley, ID – S Hwy 95 location and W. Elder Rd. location)
- Mahoney Petroleum (Plummer, ID)
Kootenai Tribe
No Idaho fuels tax in pump price of gasoline. Idaho fuels tax is included in pump price of diesel.
- Sturgeon Station (Bonners Ferry, ID)
Nez Perce Tribe
No Idaho fuels tax in pump price.
- Camas Express (W. of Winchester, E. of Craigmont; Hwy 95, ID)
- Express II – Casino Station (East of Lewiston, ID)
Shoshone — Bannock Tribes
No Idaho fuels tax in pump price of gasoline. Idaho fuels tax is included in pump price of diesel.
- Bannock Peak Truck Stop (Arbon Valley – West of Pocatello, ID)
- Jet Stop (Pocatello, ID)
- Sage Hill Station (Blackfoot, ID)
- T.P. Gas Station (Ft. Hall, ID)
Tax-included chart
The chart below lists retail outlets that tribes or enrolled tribe members own. (We try to keep the page updated, but we can’t guarantee it’s accurate.)
Gasoline
| Coeur d' Alene | Kootenai | Nez Perce | Shoshone-Bannock | |
|---|---|---|---|---|
| Does the purchase price for gasoline include Idaho motor fuels tax? | No, effective 3/1/2005 | No, effective 3/1/2005 | No, effective 3/1/2005 | No, effective 3/1/2005 |
| Are consumer refunds allowed for gasoline? | No, effective 3/1/2005 | No, effective 3/1/2005 | No, effective 3/1/2005 | No, effective 3/1/2005 |
Diesel
| Coeur d' Alene | Kootenai | Nez Perce | Shoshone-Bannock | |
|---|---|---|---|---|
| Does the purchase price for diesel include Idaho motor fuels tax? | No, effective 3/1/2005 | Yes, effective 11/30/2007 | No, effective 3/1/2005 | Yes, effective 11/1/2007 |
| Are consumer refunds allowed for diesel? | No, effective 3/1/2005 | Yes, effective 11/30/2007 | No, effective 3/1/2005 | Yes, effective 11/1/2007 |
| Are IFTA tax-paid gallons allowed for diesel? | No, effective 3/1/2005 | Yes, effective 11/30/2007 | No, effective 3/1/2005 | Yes, effective 11/1/2007 |