Idaho State Tax Commission

Idaho State Tax Commission

Fuel Consumers

As a fuel consumer, you pay Idaho fuels tax when you buy the fuel from a retail dealer in Idaho (unless the dealer is on an Indian reservation and owned by one of the five Idaho reservation tribes or a member as defined by Idaho Motor Fuels Administrative Rules 010). If you pay Idaho fuels tax at the pump but use the fuel in a nontaxable manner, you may qualify for a fuels tax refund. (See below.) On the other hand, if you use untaxed fuel in a licensed motor vehicle, you could be required to pay fuels tax (for more information, see the Form 75 instructions).


Nontaxable uses of gasoline

You may be eligible for a fuels tax refund if you pay Idaho fuels tax on gasoline, purchase at least 50 gallons in a calendar year, and use it in:

  • Stationary engines
  • Unregistered off-road equipment (snowmobiles and motorcycles don't qualify)
  • Motor vehicle auxiliary engines (power take-off equipment doesn't qualify)
  • Most motor vehicles that aren't registered (motor vehicles required to be registered don't qualify)
  • Commercial motor boats (personal pleasure boats don't qualify)

Nontaxable uses of special fuel

You may be eligible for a refund of Idaho fuels tax if you pay fuels tax on the special fuels and use it in:

  • Stationary engines
  • Unregistered off-road equipment
  • Refrigeration units
  • Motor vehicles to operate power take-off equipment or auxiliary engines
  • Motor vehicles owned and operated or leased and operated by the state of Idaho or its political subdivisions or the federal government
  • Motor vehicles operated on roads that aren't open to the public
  • Heating devices (home furnaces, space heaters, etc.)

Special fuels include dyed and undyed diesel, biodiesel, biodiesel blends (e.g. B1-99), and any other fuels that can be used in a diesel engine. Special fuels also include propane and natural gas.

Claiming a fuels tax refund

You can file Form 75, Idaho Fuels Use Report, to claim a refund of Idaho fuels tax if you:

  • Paid Idaho fuels tax when you bought the fuel, and
  • Used the fuel for a nontaxable purpose.

Read more information about motor fuels tax refunds.

Idaho fuels tax rates

View the fuel tax rates table on our Fuels/Motor Fuels Tax page.

Fuel used to heat a home

If the heating fuel is taxed (undyed) diesel, you can use Form 75 to claim a refund. Idaho fuels tax is not due on purchases of propane and natural gas used for heating and cooking in Idaho, so there's no need for a refund.

Fuels that don't qualify for refunds

  • "Dyed" diesel, (This fuel is dyed a reddish color to indicate that tax is not assessed and to prevent its use for taxable purposes.)
  • Fuel used in snowmobiles, motorcycles, and other recreational vehicles registered for use on public lands.
  • Fuel used in non-commercial boats. (Only commercial boats qualify for gasoline tax refunds.)

Laws and rules

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Last updated June 10, 2015