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

EFO00055p5

Page 3

08-11-15

Instructions for Idaho Form 75

•

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

SPECIFIC LINE INSTRUCTIONS FOR SECTION VII

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 isn't 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 is not included in

• Use qualifies for a federal tax refund.

the 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

.243

.184

.194

.219

.244

.183

$.183*

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

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

*Per thousand cubic feet. One thousand cubic feet equals

10 therms/gallons.

sales tax exemption.

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

TOTAL REFUND OR TAX DUE

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

the total cost of fuel for each fuel type purchased during

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

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

gallons on line 1 in the same column. The computation

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

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

tax return, enter amounts from the following lines on

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

your tax return.

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

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

fuel.

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

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

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

fuels tax due line.

• You purchased fuel that included the federal tax in the

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

price, and

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

SIGNATURE

that fuel.

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

income tax return. An unsigned form will delay your

For example:

refund.

•

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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