Form Ft-2-Tc00094 - Retail Or Bulk Sales Of Gasoline & Diesel Fuel
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1TC00094
FT-2
1-24-04
RETAIL OR BULK SALES OF GASOLINE & DIESEL FUEL
(FUEL DISTRIBUTOR IS RESPONSIBLE FOR IDAHO FUEL TAXES WHEN THE FUEL IS RECEIVED)
UNDYED
DYED
TAXABLE - Distributors must
charge Idaho Fuels Tax on sales to
consumers.
GASOLINE/GASOHOL/JET FUEL
LOW-SULFUR DIESEL
LOW-SULFUR DIESEL
AVIATION GASOLINE
CAN BE USED IN MV - Fuel type
#2 DIESEL/ #1 DIESEL/ FUEL
#2 DIESEL/ #1 DIESEL/ FUEL
can be used in a consumer’s motor
OIL/STOVE OIL/KEROSENE
OIL/STOVE OIL/KEROSENE
vehicle when operated on a highway.
CAN BE USED
CAN BE USED
CAN BE USED
TYPES OF FUEL USERS
TAXABLE
TAXABLE
IN MOTOR
TAXABLE
IN MOTOR
IN MOTOR
VEHICLE
VEHICLE
VEHICLE
SCHOOL BUS-CONTRACTORS
YES
YES
YES
NO
YES
NO
SCHOOL BUS-GOVT. OPERATED (1)
YES
YES (1)
YES
NO
YES
YES
QUALIFIED LOCAL BUS CO (4)
YES
YES
YES
NO
YES
YES
INTERCITY BUS CO (4)
YES
YES
YES
NO
YES
YES
STATE & LOCAL GOVT. (1)
YES
YES (1)
YES
NO
YES
YES
FEDERAL GOVERNMENT (1)
YES
YES
YES (1)
NO
NO
YES
IDAHO NATIONAL GUARD (1)
YES (2)
YES
YES (1)
NO
YES
YES
LOGGERS (3)
YES
YES (3)
YES
NO
YES
NO
FARMERS (3)
YES
YES (3)
YES
NO
NO
YES
CONTRACTORS (3)
YES
YES
YES (3)
NO
YES
NO
• Dyed “high-sulfur” diesel - dyed diesel #2, #1, fuel oil, stove oil & kerosene CANNOT be used
in any motor vehicle on a highway; dyed diesel is exempt from the special fuels tax.
• Propane and natural gas are presumed exempt from the special fuels tax unless delivered into the
supply tank of a licensed motor vehicle; vehicles with valid Idaho annual gaseous fuel permits are
exempt.
(1) A fuels tax refund is allowed for tax-paid diesel fuel consumed in motor vehicles that are owned or
leased-and operated-by federal, state or local government entities. These entities may apply to the
Tax Commission on a Form 75 to receive a refund of the fuels tax paid on special fuels.
(2) Gasoline, aircraft engine fuel, or undyed diesel sold to the Idaho National Guard for use in an
aircraft and in a vehicle used off public highways is exempt from the fuels tax. The exemption
must be supported with an exemption certificate signed by an authorized officer of the Idaho
National Guard.
(3) If tax-paid fuel is not used in a motor vehicle that is licensed or required to be licensed, the con-
sumer may claim a fuels tax refund on a Form 75.
(4) See Internal Revenue Service “Publication 510 - Excise Taxes.”
If you have questions about the information in this chart, contact any of the following people for help.
Randy Nilson, Fuels Tax Policy Specialist ......................................................................... (208) 334-7530
Michael Chirin, Fuels Tax Principal Tax Auditor ................................................................ (208) 334-7687
Andy Boydston, Fuels Tax Audit Supervisor ..................................................................... (208) 334-7536
Steve Holbrook, Fuels Tax Audit Supervisor ..................................................................... (208) 334-7601
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