Idaho State Tax Commission

Idaho State Tax Commission

Rulemaking - Motor Fuels Tax Rule 110

Motor Fuels Tax Rule 110

CALCULATION OF TAX ON GASEOUS FUELS - the tax basis for a gaseous fuel is the energy equivalent of a gallon of gasoline. The amended rule will add a definition for a gaseous fuel. The amended rule will also adopt the gas gallon equivalent for compressed natural gas and the diesel gallon equivalent for liquefied natural gas.

Current status: being reviewed
Committee: Fuels Tax Rules Committee
Committee Chairperson:
Don Williams (208) 334-7855
Administrative Rules Coordinator:
Sherry Briscoe (208) 334-7544

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Status of Rulemaking

No available documents.

Rulemaking Schedule: Pending

Idaho Administrative Bulletin: Pending


If you want to comment on this rule:

  • Attend a rules committee meeting. Dates and times are listed on our Calendar page and agendas are listed below.
  • Write to us at: Rules Coordinator, Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410
  • Email the Rules Coordinator.


  • Location: 800 Park Blvd., Plaza IV, Boise ID 83712-7742

Email the Rules Coordinator for information on teleconferencing.


Public Comments

No available documents.

Supporting Documents

No available documents.

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