Any person or entity that has purchased 50 gallons or more of Idaho tax-paid gasoline or any quantity of Idaho tax-paid special fuels (diesel, biodiesel, biodiesel blends, propane, or natural gas) and used the fuel for a nontaxable purpose may file for a refund.
Only the final user (consumer) of the fuel may file Form 75.
- Any refund or tax due to a partnership or corporation must be reported by the business. It may not be applied to the individual returns filed by partners or shareholders.
- Any refund or tax due to a sole proprietorship must be reported by that individual.
You may claim a refund or report fuels tax due in one of the following ways: a) monthly, b) quarterly, c) annually or d) alternate period (any period greater than one month but no more than one year.)
If you file the claim with your Idaho income tax return, report the amount of the tax due or refund amount on the proper line of the return and attach Form 75 to the return. NOTE: Do not claim a refund for tax-paid fuel on your Idaho income tax return if you have claimed a refund for the same tax-paid fuel on a separate Form 75 filed during the year.
You may claim a refund of Idaho fuels tax if:
- You buy fuel with Idaho fuels tax included, but use the fuel in a nontaxable manner. This includes using the fuel: in unregistered equipment; to operate a stationary engine; in a refrigeration unit or other auxiliary equipment that has a supply tank separate from the main supply tank of the motor vehicle; or for home heating.
- You file reports under the International Fuel Tax Agreement (IFTA) or operate an intrastate motor vehicle and use fuel from the main supply tank of a licensed motor vehicle to operate power take-off equipment (special fuels only) or auxiliary engines (special fuels and gasoline). IFTA carriers must submit a copy of their IFTA report and Form 75-IC worksheet. Intrastate motor vehicle operators must complete and attach the Idaho Fuels Tax Refund Worksheet, Form 75-IMV. The allowances are listed in the Idaho Fuels Tax Administrative Rules, on the Form 75-IC worksheet, and on the Form 75-IMV worksheet. For more information, visit the Idaho State Tax Commission's Web site at tax.idaho.gov/i-1035.cfm.
- You operate an intrastate motor vehicle and use special fuels on nontaxable roads. You must complete and attach the Idaho Fuels Tax Refund Worksheet, Form 75-IMV.
- You use special fuels in a motor vehicle owned or leased, and operated by an agency of the federal government or the state of Idaho, including its political subdivisions (local government).
- You buy gasoline or special fuels with Idaho motor fuels tax included and use the fuel in aircraft. You may only claim a refund of the difference between the Idaho motor fuels tax rate and the aviation gasoline or jet fuel tax rate. Refer to specific instructions for an Aircraft Fuels Tax Refund.
You may not claim a refund of Idaho fuels tax for:
- Gasoline used in registered motor vehicles.
- Gasoline or special fuels used in recreational vehicles or noncommercial motorboats.
- Gasoline or special fuels purchased from an Indian-owned retail outlet.*