Form Ft-2 - Retail Or Bulk Sales Of Gasoline & Diesel Fuel printable pdf download

EFO00118

FT-2

04-03-08

RETAIL OR BULK SALES OF GASOLINE & DIESEL FUEL

(Fuel distributor is responsible for Idaho fuel taxes when the fuel is received)

Taxable -Sellers include the Idaho

UNDYED

DYED

fuels tax in the price of fuel.

Gasoline/Jet Fuel/

Low Sulfur & Ultra Low Sulfur

Can Be Used In Motor Vehicles -

Aviation Gasoline and

Diesel/Biodiesel/Biodiesel Blends

Fuel type can be used in a

Ethanol Blends

#2 Diesel/#1 Diesel/Fuel Oil/

consumer’s registered motor vehicle

Stove Oil/Kerosene

when operated on a highway.

Can be used in

Types of fuel users

Taxable

motor vehicles

School bus, contractors

Yes

School bus, government operated

Yes

Yes (1)

Yes

Yes (4)

Qualified local bus company

Yes

Intercity bus company

Yes

State & local government

Yes

Yes (1)

Yes

Yes (4)

Federal government

Yes

Yes (1)

Yes

Idaho National Guard

Yes (2)

Yes

Yes (2)

Yes

Yes (4)

Loggers

Yes

Yes (3)

Yes

Farmers

Yes

Yes (3)

Yes

Miners

Yes

Yes (3)

Yes

Contractors

Yes

Yes (3)

Yes

(1) Federal, state, and local governments can complete a Form 75 to get a fuels tax refund for tax-paid diesel fuel consumed in motor vehicles

they own and operate or lease and operate.

(2) Gasoline, aircraft engine fuel, or undyed diesel sold to the Idaho National Guard for use in an aircraft or in a vehicle used off public

highways is exempt from the fuels tax. The exemption must be certified by a signed statement from an authorized officer of the Idaho

National Guard.

(3) Consumers can claim a fuels tax refund on a Form 75 for tax-paid undyed diesel fuel used for a nontaxable purpose in a registered motor

vehicle or unregistered equipment. See Publication FT-3 and FT-4 for a list of uses for which you can get a fuels tax refund. For more

information on publications and forms regarding fuels tax refunds for consumers, visit our Web site at tax.idaho.gov and click on the “Motor

Fuels” button, then go to the IFTA Licensee section and click on IFTA Forms, or contact the Tax Commission to get a copy of the publication

or form.

(4) See Internal Revenue Service Publication 510 - Excise Taxes.

• Dyed low-sulfur and ultra low sulfur diesel fuel can’t be used in the supply tank of a registered, or

required to be registered, motor vehicle, except for use in certain government motor vehicles. Dyed

diesel fuel includes: diesel #2, #1, biodiesel, biodiesel blends, fuel oil, stove oil, and kerosene. Both

types of dyed diesel fuel are exempt from the special fuels tax, but may be subject to sales tax.

• Propane and natural gas are exempt from the special fuels tax unless delivered into the supply tank of a

registered motor vehicle; gaseous fuels used in vehicles with valid Idaho annual gaseous fuel permits

are also exempt.

If you have questions about this chart, call one of the following people:

Randy Nilson, Tax Policy Specialist .............................................................................. (208) 334-7530

Steve Holbrook, Fuels Tax Audit Supervisor ................................................................. (208) 334-7601

Carla Pape, Fuels Tax Audit Supervisor ......................................................................... (208) 332-4081

Don Williams, Fuels Tax Principal Tax Auditor ............................................................. (208) 334-7704

Form Ft-2 - Retail Or Bulk Sales Of Gasoline & Diesel Fuel

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