Form 75-Imv - Idaho Fuels Tax Refund Worksheet Page 3
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Instructions for Idaho Form 75-IMV
03-16-2009
WHO MAY FILE
Option I: Allowance Only
this form may be used by any person or entity who:
an allowance-only option may be used when the consumer is not
claiming nontaxable miles. the allowance-only method may be
y
operates
intrastate motor vehicles of any gross vehicle
calculated without regard to mileage and fuel consumption (MPG)
weight, and/or
information.
y
operates
interstate motor vehicles which have gross vehicle
weights of 26,000 pounds or less that are not required to be
Part I: Allowances Based On Unit Quantities Per Hour, Gallon,
licensed under the international fuel tax agreement (ifta),
Or Ton
and
standard allowances for this section are as follows:
y
uses idaho
tax-paid special fuels (undyed diesel, propane,
Allowance Type
Allowance Rate Per Unit Quantities*
or natural gas) or gasoline from the main supply tank of the
motor vehicle in a nontaxable manner.
Gasoline/fuel oil
0.00015 gallons per gallon pumped
Bulk cement
0.18 gallons per ton pumped
nontaxable uses of idaho tax-paid special fuels drawn from a
motor vehicle’s main supply tank include:
Refrigeration unit/reefer
0.75 gallons per hour of unit operation
Tree length timber/logs
0.0503 gallons per ton handled
y
operating the motor vehicle’s power take-off (Pto) equipment
y
operating an auxiliary engine
Tree length timber/logs
3.46 gallons per hour of unit operation
y
operating the motor vehicle on nontaxable roads
Carpet cleaning
0.75 gallons per hour of unit operation
the only nontaxable use of gasoline, which has been drawn
from the motor vehicle’s main supply tank, is to power the motor
*unit quantities are the number of units of product off-loaded,
product produced, gallons pumped, etc.
vehicle’s auxiliary engine.
Part II: Allowances Based On Percentages
POWER TAKE-OFF ALLOWAnCE
(For Special Fuels Only)
standard allowances for this section are as follows:
Power take-off (Pto) allowances may be claimed when special
Allowance Type
Percentage of Total Gallons Consumed
fuels are consumed by the main engine of the motor vehicle for
a purpose other than to operate or propel the motor vehicle on
Concrete mixing
30% of total gallons consumed
a highway and the fuel is drawn from the main supply tank of
Garbage compaction
25% of total gallons consumed
the motor vehicle. turning a vehicle-mounted cement mixer and
off-loading product are examples of nontaxable uses that qualify
for Pto allowances. no claim for a refund of gasoline tax is
nonstandard Allowances
allowed when gasoline is used by the motor vehicle’s main
if there is not a standard allowance on this form for your particular
engine, even to operate the motor vehicle’s PTO equipment.
power take-off or auxiliary engine, or if your Pto or auxiliary
engine consumes more fuel than the standard allowances listed,
AUxILIARY EnGInE ALLOWAnCES
you may request a nonstandard allowance. submit your request
(For Special Fuels and Gasoline)
in writing to the fuels tax Policy specialist at the idaho state
auxiliary engine allowances may be claimed when special fuel
tax Commission, Po Box 36, Boise id 83722. You must include
or gasoline is used in an engine that is fueled by the main supply
documentation showing how you computed the requested
tank of the motor vehicle but is separate from the main engine
allowance.
that propels the motor vehicle. operating a refrigeration unit is an
example of a nontaxable use that qualifies for an auxiliary engine
OR
allowance.
Option II: Calculated MPG
nOnTAxABLE MILES DEFInITIOn
a calculated MPG is used if the consumer:
in general, miles driven on public roads that are constructed with
concrete, asphalt, gravel, composition, dirt, or other surfaces,
y
does not qualify to use a standard or statutory MPG,
are taxable miles for fuels tax purposes. however, miles driven
y
Wants to use a calculated MPG because it is greater than the
on roads that are not open to the public, not maintained by a
standard or statutory MPG, or
governmental entity, located on private property and maintained
y
is claiming an allowance and nontaxable miles on the same
by the property owner, located on a construction site, or defined in
motor vehicle.
idaho Motor fuels tax administrative rule 292.03 are considered
nontaxable miles and the person whose motor vehicle(s) are
the following records must be maintained when using a
operated on these roads may be eligible for a special fuels tax
calculated MPG:
refund.
y
total miles,
SPECIFIC InSTRUCTIOnS FOR IDAHO FORM 75-IMV
y
total fuel consumed,
y
Gallons used by power take-off unit or auxiliary engine, if
OPTIOnS USED TO CALCULATE IDAHO nOnTAxABLE GALLOnS
claiming an allowance,
Compute your nontaxable gallons using one of the three options
y
total taxable miles, and
that follow:
y
tax-paid purchases.
Complete either Part i or Part ii for each allowance type.
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