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

EFO00286p5

Page 3

08-11-15v7

Instructions for Idaho Form 75

•

SPECIFIC LINE INSTRUCTIONS FOR SECTION VII

Federal nonrefundable use. Don't use line 4 if you

You must separately calculate and report the USE TAX

use undyed diesel fuel in a registered motor vehicle

DUE in Section VII if you're reporting use tax and the fuel

for which a refund of the federal tax is not allowed.

use falls under two or more of the following situations:

•

Dyed diesel fuel. Don't use line 4 for dyed diesel

fuel because the federal fuels tax isn't included in the

• Use qualifies for a federal tax refund.

price of dyed diesel fuel.

• Use doesn't qualify for a federal tax refund.

Note: Line 4 is for calculation purposes only. You must

• You're reporting dyed diesel fuel.

make federal tax refund claims to the IRS.

Make a copy of page 2 of the Form 75 for each additional

FEDERAL TAX RATES (AS OF 7/1/2008)

calculation. Total the USE TAX DUE from each page 2

and include in the total for Section IV, line 5 of the Form

Jet

Undyed

Com Nat Liq Nat

75.

Gasoline Gas

Fuel

Diesel

Propane

Gas

Line 1. In the appropriate fuel type column, enter the

.184

.194

.219

.244

.183

$.183

.42

number of gallons of fuel from Section V, line 2, or the

number of gallons of untaxed fuel, that don't qualify for a

TOTAL REFUND OR TAX DUE

sales tax exemption.

Section IV. Complete lines 1 through 7. (If the box for

line 5 is checked, enter 0 on that line.)

Line 2. To compute the average price per gallon, first add

the total cost of fuel for each fuel type purchased during

If you're filing this Form 75 with your Idaho income

the refund period. Next, divide that total by the number of

tax return, enter amounts from the following lines on

gallons on line 1 in the same column. The computation

must be carried to 4 decimal places (x.xxxx).

your tax return.

• Section IV, line 1 on the Gasoline tax refund line.

Line 3. Don't use line 3 for dyed diesel fuel because the

• Section IV, line 2 on the Special fuels tax refund line.

state fuels tax isn't included in the price of dyed diesel

fuel.

• Section IV, the total of lines 3 and 4 on the Special

fuels tax due line.

Line 4. Enter the federal tax rate for each fuel type if:

• Section IV, line 5 on the Sales/use tax due line.

• You purchased fuel that included the federal tax in the

SIGNATURE

price, and

You must sign Form 75 if you file it separately from your

• You're eligible to receive a refund of the federal tax on

income tax return. An unsigned form will delay your

that fuel.

refund.

For example:

•

Federal refundable use. You may use line 4 if you're

a contractor who purchased undyed diesel fuel, paid

the federal tax, and used the fuel in a backhoe. If you

have questions about federal nontaxable uses of fuel,

please contact the Internal Revenue Service (IRS).

Form 75 - Idaho Fuels Use Report Page 5

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