Idaho Fuels Use Report Form 75
Idaho Fuels Use Report Form 75
Who Can Use This Form
Refund Claim. Any person or entity purchasing and consuming Idaho tax-paid fuel for a nontaxable purpose can claim a refund when using:
• Gasoline (50 gallons or more).
• Special fuels (any quantity) includes diesel, biodiesel, biodiesel blends or tax-paid gaseous special fuels like propane, compressed natural gas (CNG), or liquefied natural gas (LNG).
• AIRCRAFT: See the Applying Tax to Runways Instead of Roads guide at tax.idaho.gov/fuelshub.
Pay Tax. Any person or business consuming untaxed fuel in Idaho can use this form to pay the Idaho fuels use tax or sales use tax. You can pay tax when:
• You bought any untaxed fuel and used it for a taxable purpose.
• You’re a Qualified Consumer. See Motor Fuels
Tax Rule 135 (IDAPA 35.01.05).
• You owe fuels tax because you used dyed diesel on a taxable road.
• You owe sales use tax because you didn’t pay it when you purchased dyed diesel