Idaho State Tax Commission

Idaho State Tax Commission

Untaxed Fuel Purchased on Idaho Indian Reservations

NOTE: This news item is now out of date. Here is the current information on fuel purchased on Idaho Indian reservations.

As of March 1, 2005, the retail fuel outlets listed below do not include Idaho fuels tax in their pump prices. This list includes retail outlets that the Idaho State Tax Commission knows are located on Indian reservations in Idaho and are owned by either a tribe or an enrolled member of the tribe. These retail fuel outlets are not required to pay Idaho fuels tax as a result of action taken by the United States Supreme Court on February 28, 2005.

Because you do not pay Idaho fuels tax at these retail outlets, fuel purchased from them does not qualify as a tax-paid purchase or for an Idaho fuels tax refund on Form 75. However, you must pay Idaho fuels use tax if the fuel is used in a taxable manner.

Here's how to report and pay the fuels use tax:

  • If you are not licensed under the International Fuel Tax Agreement (IFTA), you must report and pay the Idaho fuels use tax due on Form 75.
  • If you are licensed under IFTA and you file IFTA returns, you must report and pay the Idaho fuels use tax due on your IFTA return.

If you buy untaxed fuel on an Indian Reservation in Idaho, you must pay the Idaho fuels use tax at the appropriate tax rate, which is shown on both Form 75 and the IFTA return. Please call toll free 1-800-972-7660, ext. 7536 if you need help calculating the Idaho fuels use tax due.


Shoshone – Bannock Tribe:

  • Bannock Peak Truck Stop (Arbon Valley - West of Pocatello, ID
  • T.P. Gas Station (Ft. Hall, ID)

Nez Perce Tribe:

  • Thunderbird II C-Store (Lapwai, ID)|
  • Thunderbird II C-Store (Lenore, ID)
  • Express II – Casino Station (East of Lewiston, ID)

Coeur d'Alene Tribe

  • Mahoney Petroleum (Plummer, ID)
  • Benewah Auto Center (Plummer, ID)
  • Worley Chevron – Casino Station (Worley, ID)
  • Tensed Service Station (Tensed, ID)

Posted 04-15-2005

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