Form 75 - Idaho Fuels Use Report (Page 4 of 5) in pdf

EFO00286p4

Page 2

08-11-15

Instructions for Idaho Form 75

aircraft, you're entitled to a refund of the difference

FILING PERIOD

between the diesel fuel tax rate and the jet fuel tax rate.

Section I. Enter the appropriate beginning and ending

date for the filing period.

Complete Section V FUELS TAX REFUND to compute

the refund amount for the gasoline and/or diesel fuel tax

BUSINESS ACTIVITIES

Section II. Mark each box that describes the business

and Section VI FUELS TAX DUE to compute the aviation

gasoline and/or jet fuel tax due.

activities of your company. If your company’s business

activities are not described by any of the listed categories,

mark the “Other” box and describe your company’s

AIRCRAFT FUELS TAX DUE

Complete Section VI FUELS TAX DUE of this form to

business activities.

compute the aircraft fuels tax due if the Idaho fuels tax

has not been paid on the diesel, gasoline, or other fuels

NONTAXABLE USE

used in your aircraft. You must report the tax due at the

Section III. Mark each box that describes the nontaxable

aviation gasoline or jet fuel tax rate.

use(s) to claim a refund of fuels taxes. For unregistered

equipment, list the type of equipment in the space next to

USE TAX DUE

the boxes. Attach additional pages if needed. If you have

Use tax does not apply when the fuel purchased

nontaxable use of fuel that isn't described by any of the

would qualify for the production, manufacturing,

listed categories, mark the “Other” box and describe your

farming, or other exemptions.

nontaxable use.

When fuel isn't subject to motor fuels tax, it's subject to

ROUNDING AMOUNTS

sales tax unless a sales tax exemption applies. If sales tax

wasn't collected on the purchase, the buyer owes use tax.

Except for lines 2, 3, 4, and 5 of Section VII, round the

amounts on this report to the whole gallon or dollar.

Use tax is a tax on goods that are put to use in Idaho. If

Reduce amounts less than .50 to the whole gallon or

sales tax hasn't been paid on goods that are used (or

dollar. Increase amounts of .50 or more to the next whole

stored for later use), the person who uses or stores the

gallon or dollar.

goods in Idaho owes a use tax (unless the goods are held

for resale or some other exemption applies).

FUELS TAX REFUND

If you use Idaho tax-paid fuel from a bulk storage tank

The sale of motor fuel is exempt from sales and use tax

if the fuel is subject to motor fuels tax or if the motor fuels

for a nontaxable purpose, you must complete the

tax is paid when the fuel is purchased. However, when

IDAHO FUELS TAX REFUND WORKSHEET.

a refund of the motor fuels tax is obtained, the value of

Section V. Line 1. Enter the number of Idaho tax-paid

the fuel minus the state and federal taxes, if applicable,

becomes subject to use tax. (See Specific Line 4

gallons of fuel, from all sources, used during the filing

Instructions for Section VII to determine if federal

period in the appropriate column by fuel type.

taxes are deductible.)

Line 2. Enter the number of Idaho tax-paid gallons

If you owe use tax, you must report it on your Idaho

of fuel used for a nontaxable purpose during the filing

income tax return, Idaho sales or use tax return, or Form

period in the appropriate column by fuel type. You must

75 by completing Section VII USE TAX DUE.

support your refund claim with documentation. See the

Recordkeeping Requirements section.

DETAILED INSTRUCTIONS

Line 4. Multiply line 2 by line 3 for each fuel type.

TAXPAYER INFORMATION

Enter name, assumed business name (DBA) (the name

FUELS TAX DUE

under which you are doing business), address, and Social

Section VI. Line 1. Enter the number of untaxed gallons

Security number (SSN) or federal Employer Identification

of fuel used for a taxable purpose during the filing period

Number (EIN).

in the appropriate fuel type column. Round to the nearest

whole gallon.

If you're reporting as an individual or sole proprietor and

not as an S corporation, corporation, partnership, estate,

Line 3. Multiply line 1 by line 2 for each fuel type.

or trust, you must use your SSN. DON'T USE AN EIN.

USE TAX DUE

YOU MUST PROVIDE THE INFORMATION

Complete Section VII to report fuel USED on or after

REQUESTED FOR SECTIONS I, II, AND III TO

October 1, 2006, at 6%.

RECEIVE A FUELS TAX REFUND. IF A FORM IS

NOT COMPLETE, WE MAY RETURN IT TO YOU FOR

CORRECTION.

Form 75 - Idaho Fuels Use Report Page 4

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