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

EFO00055p4

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

hasn't 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

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

Use tax doesn't apply when the fuel purchased would

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

qualify for the production, manufacturing, farming, or

nontaxable use.

other exemptions.

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

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

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

amounts on this report to the whole gallon or dollar.

tax.

Reduce amounts less than .50 to the whole gallon or

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

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

gallon or dollar.

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

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

FUELS TAX REFUND

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

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

for resale or some other exemption applies).

for a nontaxable purpose, you must complete the

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

IDAHO FUELS TAX REFUND WORKSHEET.

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

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

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

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

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

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

period in the appropriate column by fuel type.

becomes subject to use tax. (See Specific Line 4

Instructions for Section VII to determine if federal

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

taxes are deductible.)

of fuel used for a nontaxable purpose during the filing

period in the appropriate column by fuel type. You must

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

support your refund claim with documentation. See the

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

Recordkeeping Requirements section.

75 by completing Section VII USE TAX DUE.

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

DETAILED INSTRUCTIONS

FUELS TAX DUE

TAXPAYER INFORMATION

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

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

of fuel used for a taxable purpose during the filing period

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

in the appropriate fuel type column. Round to the nearest

Security number (SSN) or federal Employer Identification

whole gallon.

Number (EIN).

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

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

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

USE TAX DUE

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

Complete Section VII to report fuel USED on or after

October 1, 2006, at 6%.

YOU MUST PROVIDE THE INFORMATION

REQUESTED FOR SECTIONS I, II, AND III TO

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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