Idaho State Tax Commission

Idaho State Tax Commission

Fuel purchased on Idaho Indian reservations

Not all fuel purchased from retail outlets on Idaho Indian reservations includes Idaho motor fuels tax. If you're not charged Idaho fuels tax at a tribal-owned retail outlet, fuel purchased from that outlet doesn't qualify as a tax-paid purchase for an Idaho fuels tax refund or for IFTA purposes. All retail outlets on Idaho Indian reservations that aren't tribal owned include the Idaho state fuels tax in the purchase price of the fuel.

Which retail outlets on Idaho Indian reservations are tribal owned?

The retail fuels outlets listed below are on Idaho Indian reservations and are owned by either a tribe or an enrolled member of a tribe.

Coeur d'Alene Tribe:

No Idaho fuels tax in pump price.

  • Benewah Auto Center (Plummer ID)
  • Fighting Creek Smoke Shop (S. of Coeur d'Alene, N. of Worley; Hwy 95, ID)
  • Mahoney Petroleum (Plummer ID)
  • Tensed Service Station (Tensed ID)
  • CDA Conoco – Casino Station (Worley ID)

Kootenai:

No retail outlets.

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)
  • Thunderbird II C-Store (Lapwai ID)
  • Thunderbird II C-Store (Lenore 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)

What does this mean to me?

When you buy fuel from a tribal-owned retail outlet listed above, use the chart below to determine if:

  • Idaho fuels tax is included in the purchase price.
  • You're eligible for a fuels tax refund when you use the fuel for a nontaxable purpose.
  • You can claim the fuel as "tax-paid" on your IFTA return.

Gasoline

Tribe » Coeur d' Alene Shoshone -Bannock Kootenai Nez Perce
Does the purchase price for gasoline include Idaho fuels tax at $.25 per gallon. 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

Tribe » Coeur d' Alene Shoshone -Bannock Kootenai Nez Perce
Does the purchase price for diesel include Idaho fuels tax at $.25 per gallon. No, effective 3/1/2005 Yes, effective 11/1/2007 Yes, effective 11/30/2007 No, effective 3/1/2005
Are consumer refunds allowed for diesel? No, effective 3/1/2005 Yes, effective 11/1/2007 Yes, effective 11/30/2007 No, effective 3/1/2005
Are IFTA tax-paid gallons allowed for diesel? No, effective 3/1/2005 Yes, effective 11/1/2007 Yes, effective 11/30/2007 No, effective 3/1/2005

How do I pay Idaho fuels use tax on untaxed fuel?

If you are licensed under IFTA and you file IFTA returns, you must report and pay the Idaho special fuels use tax due for your IFTA-qualified motor vehicles on your IFTA return. Special fuels include: diesel, biodiesel, biodiesel blends, propane, and natural gas. Report the untaxed fuel in Total Gallons Used (Col. 3) but exclude the fuel in Tax Paid Gallons (Col. 10) on the Idaho jurisdiction line.

Please contact us if you have questions about buying untaxed fuel on an Idaho Indian reservation.

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Last updated May 25, 2011

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