Form 75-Bst - Idaho Fuels Tax Refund Worksheet - Idaho Consumers With Bulk Storage Tanks Page 2
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2EFO00050p2
Instructions for Idaho Form 75-BsT
10-31-2008
Line 8. Enter nontaxable gallons purchased at a retail station,
Don’t use this worksheet if you OnlY use Idaho tax-paid fuel
cardlock, and/or bulk plant. See instructions for Fuel Purchased
purchased from a retail station, cardlock, and/or bulk plant in a
From a Retail Station, Cardlock, And/Or Bulk Plant.
nontaxable manner. Enter these tax-paid gallons and nontax-
able gallons on lines 1 and 2 of Section V of the Form 75.
If using actual gallons to calculate your refund:
Line 8. Enter the actual number of nontaxable gallons from a
RECORDkEEPInG REquIREMEnTs
single storage tank, retail station, cardlock, and/or bulk plant.
You must keep records that support your fuels tax refund claim.
See instructions for Fuel Purchased From a Retail Station, Card-
These records include all motor fuels receipts showing the total
lock, and/or Bulk Plant.
gallons of tax-paid fuel purchased, and the number of gallons of
tax-paid fuel used in each type of equipment, both taxable and
FuEl WIThDRAWn FROM MulTIPlE sTORAGE TAnks
nontaxable. The records must show the date you received or
If you keep separate bulk storage tanks for nontaxable and tax-
withdrew the fuel and identify the equipment into which the tax-
able uses, the seller must mark the invoices at time of delivery
paid fuel was dispensed. You waive all rights to the refund if you
to identify the storage tanks into which the fuel is delivered. You
don’t keep the required records and provide them to the Idaho
must keep all fuel invoices. Report the gallons delivered into the
State Tax Commission on request.
nontaxable storage tank as nontaxable gallons on line 7 of the
Fuels Tax Refund Worksheet. You may not use untaxed fuel in
FuEl WIThDRAWn FROM A sInGlE sTORAGE TAnk
registered motor vehicles or vehicles required to be registered.
You must support your refund claim with either withdrawal re-
cords showing the actual taxable and nontaxable use of the fuel
Don’t use the multiple storage tank method and keep with-
or by using the “proration method.” This method, found in Motor
drawal records if you:
Fuels Administrative Rule 270.06, allows you to use a predeter-
mined percentage of the tax-paid gallons purchased for a single
•
Are licensed under IFTA.
storage tank to calculate the nontaxable gallons of fuel for the
•
Have non-IFTA motor vehicles and claim fuels tax refunds
refund claim. The “proration method” options include:
for the nontaxable use of motor fuels in those motor ve-
hicles on a Form 75-IMV.
•
A standard percentage (60% of all Idaho tax-paid diesel
fuel purchased; 25% of all Idaho tax-paid gasoline pur-
To determine the nontaxable gallons eligible for a refund:
chased)
Line 2. Enter the total Idaho tax-paid gallons purchased for
•
An alternate percentage approved by the Tax Commission
multiple bulk storage tanks.
(if the standard percentages don’t reflect your operation).
You must base your request on past fuel consumption rates
If using the multiple storage tank method to calculate your
for each type of unregistered equipment you use.
refund:
Line 7. Enter the number of nontaxable gallons.
The Tax Commission will refund the fuels tax paid on your pur-
chase of Idaho tax-paid fuel that is used for nontaxable purpos-
Line 8. Enter nontaxable gallons purchased at a retail station,
es, based on the percentages listed above.
cardlock, and/or bulk plant. See instructions for Fuel Purchased
From a Retail Station, Cardlock, And/Or Bulk Plant.
Don’t use the standard or alternate percentage proration
method if you:
If using actual gallons to calculate your refund:
Line 8. Enter the actual number of nontaxable gallons from
•
Are licensed under IFTA.
multiple bulk storage tanks, retail stations, cardlocks, and/or bulk
•
Have non-IFTA motor vehicles and claim fuels tax refunds
plants. See instructions for Fuel Purchased From a Retail Sta-
for the nontaxable use of motor fuels in those motor ve-
tion, Cardlock, and/or Bulk Plant.
hicles on a Form 75-IMV.
•
Have separate storage tanks for undyed (clear) diesel and
FuEl PuRChAsED FROM A RETAIl sTATIOn, CARDlOCk,
dyed diesel.
AnD/OR Bulk PlAnT
If you purchase fuel from a retail station, cardlock, and/or bulk
To determine the nontaxable gallons eligible for a refund:
plant and dispense it into small containers for use in, or into the
Line 1. Enter the total Idaho tax-paid gallons purchased for a
supply tank of, stationary engines, equipment, commercial mo-
single bulk storage tank.
torboats, or vehicles other than registered motor vehicles, you
must identify the piece of equipment on the purchase invoice.
If using the percentage method to calculate your refund:
No other records are required.
Line 5. Enter the standard or approved alternate percentage
you will use to calculate your nontaxable gallons.
To determine the nontaxable gallons eligible for a refund:
Line 3. If you have both bulk and retail fuel purchases and
Line 6. Calculate the nontaxable gallons by multiplying line 1 by
nontaxable use, enter the total tax-paid gallons purchased from
line 5 of the worksheet.
a retail station, cardlock, and/or bulk plant on line 3.
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