Form 75 - Idaho Fuels Use Report (Page 3 of 5) in pdf

Instructions for Idaho Form 75

EFO00055p3

08-11-15

• You operate an intrastate motor vehicle and use

Use this form for fuel purchased from July 1, 2008,

special fuels on nontaxable roads. You must

through June 30, 2015.

complete and attach the Idaho Fuels Tax Refund

Worksheet, Form 75-IMV.

WHO MAY FILE

Any person or entity that has purchased 50 gallons

• You use special fuels in a motor vehicle owned and

or more of Idaho tax-paid gasoline or any quantity of

operated or leased and operated by an agency of the

Idaho tax-paid special fuels (diesel, biodiesel, biodiesel

federal government or the state of Idaho, including its

blends, propane, or natural gas) and used the fuel for a

political subdivisions (local government).

nontaxable purpose may file for a refund.

• You buy gasoline or special fuels with Idaho motor

fuels tax included and use the fuel in an aircraft. You

Only the final user (consumer) of the fuel may file Form

may only claim a refund of the difference between the

75.

Idaho motor fuels tax rate and the aviation gasoline or

• Any refund or tax due to a partnership or corporation

jet fuel tax rate. See the section titled Aircraft Fuels

must be reported by the business. It may not be

applied to the individual returns filed by partners or

Tax Refund.

shareholders.

You may not claim a refund of Idaho fuels tax for:

• Any refund or tax due to a sole proprietorship must be

• Gasoline used in registered motor vehicles.

reported by that individual.

• Gasoline or special fuels used in recreational vehicles

or noncommercial motorboats.

You may claim a refund or report fuels tax due in one of

the following ways: a) monthly, b) quarterly, c) annually, or

• Gasoline purchased from an Indian-owned retail

d) alternate period (any period greater than one month but

outlet.*

not more than one year).

• Special fuels purchased from certain Indian-owned

retail outlets.*

If you file the claim with your Idaho income tax return,

report the amount of the tax due or refund amount on the

You owe Idaho fuels tax if you purchased gasoline,

proper line of your income tax return, and attach a Form

special fuels, or aircraft fuel, and:

75 to your return.

• You didn't pay the Idaho fuels tax at the pump

NOTE: Don't claim a refund for tax-paid fuel on your

(including gasoline purchased from Indian-owned

Idaho income tax return if you've previously claimed a

refund for the same tax-paid fuel on a separate Form

retail outlets and special fuel purchased from certain

75 filed during the year.

Indian-owned retail outlets*), and

• You used the fuel for a taxable purpose in Idaho.

You may claim a refund of Idaho fuels tax if:

*For information about Indian-owned retail outlets, see the

• You buy fuel with Idaho fuels tax included and use

"Fuel Purchased on Idaho Indian Rerservations" page at

the fuel for a nontaxable purpose. This includes

using the fuel: in unregistered equipment; to operate

tax.idaho.gov/i-1012.cfm.

a stationary engine; in a refrigeration unit or other

RECORDKEEPING REQUIREMENTS

auxiliary equipment that has a supply tank separate

You must keep records that support your fuels tax refund

from the main supply tank of the motor vehicle; or for

claim. These records include all motor fuels receipts

home heating purposes.

showing the total gallons of tax-paid fuel purchased, and

• You file reports under the International Fuel Tax

the number of gallons of tax-paid fuel used in each type

Agreement (IFTA) or operate an intrastate motor

of equipment, both taxable and nontaxable. You waive all

vehicle and use fuel from the main supply tank of a

rights to the refund if you don't keep the required records.

registered motor vehicle to operate power take-off

equipment (special fuels only) or auxiliary engines

AIRCRAFT FUELS TAX REFUND

(special fuels and gasoline). IFTA licensees must

If you've paid the aviation gasoline tax or the jet fuel

submit a copy of their IFTA report and Form 75-IC

tax, no additional tax or refund is due.

worksheet. Intrastate motor vehicle operators must

complete and attach the Idaho Fuels Tax Refund

Gasoline. If you buy gasoline and pay Idaho gasoline tax,

Worksheet, Form 75-IMV. The allowances are listed

then use the gasoline in an aircraft, you're entitled to a

in the Idaho Fuels Tax Administrative Rules, on the

refund of the difference between the gasoline tax rate and

Form 75-IC worksheet, and on the Form 75-IMV

the aviation gasoline tax rate.

worksheet. For more information, visit the Idaho

Diesel. If you buy undyed diesel fuel and pay the Idaho

State Tax Commission's website at

diesel fuel tax, then use the tax-paid diesel fuel in an

tax.idaho.gov/i-1035.cfm.

Form 75 - Idaho Fuels Use Report Page 3

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