Motor carrier fuel/Highway use/Mileage tax - Idaho

IFTA fees

IFTA license, $10

IFTA decals, $0.60 per vehicle, plus $5 renewal fee

Temporary decal permit

Available through the state office or may be picked up at the port-of-entry, providing the carrier has a current IFTA license. The temporary decal permit is valid for 30 days and costs $10.

Indian reservations selling untaxed fuel

Retail outlets located on the Coeur d'Alene and Nez Perce Tribe Indian reservations in Idaho that are owned by the tribe or an enrolled member of the tribe, are not collecting the Idaho fuels tax at the pump. If untaxed fuel is bought from one of these retail outlets and placed the in the fuel supply tank of an IFTA qualified motor vehicle, the fuel purchase must be reported in Section 3 of the IFTA return. However, the fuel purchase cannot be reported as tax paid in Column 10 of the IFTA return. All diesel fuel purchased on the Shoshone-Bannock Tribe Indian Reservation is “tax-paid” fuel for IFTA purchases.

For a list of the known Indian retail fuel outlets in Idaho visit https://tax.idaho.gov/i-1012.cfm or call (800) 972-7660, ext. 7692 or 4801.

Overlegal permit quarterly use fee report

Carriers that obtain annual oversize/overweight permits for vehicles operating at weights over the weight limit listed on their IRP cab card must file a quarterly use fee report on all operations utilizing the annual permit. Idaho will send out pre-printed quarterly report forms which will list the six weight groups and the tax rates for each group. Carriers must report the number of laden miles traveled on Idaho highways for the appropriate weight category, rounded to the next full mile, and the road use fee due. All carriers that are registered with an annual permit must file the quarterly reports even if there are no miles to report.

IFTA

Information regarding credits or refunds under IFTA is included in the IFTA Agreement Manual.

Idaho will allow full credit for tax paid fuel purchases on the quarterly IFTA return. Any excess of tax paid over tax liability in any member jurisdiction will be credited in full to the licensee’s tax liability in other member jurisdictions or to the licensee’s account ledger as appropriate.

Under IFTA, a licensee will receive full credit or refund for tax-paid fuel used outside the jurisdiction where the fuel was purchased. The base jurisdiction shall allow credits and issue refunds for all of its licensees on behalf of all member jurisdictions. Refunds to licensees will be made only when all tax liability, including audit assessments, have been satisfied to all member jurisdictions.

Note: Idaho does not have a fuel use tax reporting requirement for gasoline-powered vehicles reported under IFTA. However, the tax-paid gasoline that IFTA licensees purchase in Idaho and consume in another jurisdiction where a duplicate tax is assessed on gasoline, may be eligible for a refund if the licensee’s gasoline purchase meets Idaho’s refund criteria. Contact the Idaho State Tax Commission for further information at (800) 972-7660, ext. 7601.

PTO/Reefer fuel

The State of Idaho does allow a refund for tax-paid fuel used to operate power-take-off, off road orreefer equipment, and while there is no permit required, carriers must file Form 75 to request such refund. Idle time is not refundable.

Refund requests cannot be filed more than one time in a month, and must be requested within three years of date of fuel purchase. Both reefer fuel refunds and power-take-off refunds can be requested on the same form. When filing Form 75, fuel purchase receipts are not required to be sent in, but a copy of carrier’s IFTA tax return should be attached. Fuel purchase receipts are required to be kept for four years as proof of the fuel purchase for IFTA reporting purposes.