Bulk fuel requirements - Idaho

Purchases of bulk diesel fuel for storage in Idaho are purchased tax-paid at the time of purchase. All tax-paid purchases must be confirmed by an invoice from the supplier, clearly showing the tax was paid at time of purchase. The invoice must be kept for four years as proof that the tax was in fact paid on the bulk fuel.

The only time a carrier may purchase tax-free bulk fuel is if the carrier has a separate dyed diesel bulk tank for fuel used in unregistered equipment. Dyed diesel must never be used in a qualified IFTA vehicle.

Carriers wishing to store bulk fuel within the state are not required to register and have a bulk fuel permit or license or even file bulk fuel reports. However, should the state request an audit of the carrier’s records, the carrier must be able to produce bulk fuel purchase invoices meter readings of the storage tank, and logs showing each bulk fuel withdrawal by unit.

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