Fuel Distributors Tax Rate

Tax Rates for Fuels Taxes

Gasoline and alcohol blends

Fuel typeRate per gallonEffective date
Gasoline and gasohol, including ethanol (E00) and ethanol blends (E01 to E99), methanol and M-85$.3207-01-2015
High-octane racing fuel containing lead$.00 
Unleaded high-octane racing fuel$.3207-01-2015
About two-thirds of motor fuels tax is collected on gasoline and gasoline blends. While the federal government calls some fuels “alternative fuels” (e.g., not gasoline or diesel), Idaho doesn’t recognize that term.

Special fuels

Fuel typeRate per gallonEffective date
Diesel, including biodiesel (B00) and biodiesel blends (B01 to B99)$.3207-01-2015
A55$.3207-01-2015
Propane (4.25 pounds = 1 gallon)$.23207-01-2015
Liquefied Natural Gas (per DGE)
1 Diesel Gallon Equivalent (DGE) = 6.06 pounds
$.34907-01-2015
Compressed Natural Gas (per GGE)
1 Gasoline Gallon Equivalent (GGE) = 126.67 cubic feet or 5.66 pounds
$.3207-01-2015
Hydrogen (per GGE)
1 Gasoline Gallon Equivalent (GGE) = 1 kilogram (kg)
$.323-20-2020

Aircraft engine fuels

Fuel typeRate per gallonEffective date
Aviation Gasoline$.0707-01-2008
Jet Fuel$.0607-01-2008

Fees

Fuel typeRate per gallonEffective date
Transfer Fee$.0103-23-1990