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Form 75
Fuels Use Report
Name
Social Security Number
PLEASE Assumed Business Name (DBA) ▪
PRINT
OR Address Federal Employer Identification Number

TYPE City State ZIP Code ▪

Section I. FILING PERIOD. Beginning , and ending ▪ , State use only
M M Y Y M M Y Y
If you’ve already claimed a refund of this tax from the Tax Commission on another
Form 75 for this period, don’t complete this form.
Section II. BUSINESS ACTIVITIES. Check each box below that describes the business activities of your company.
1. ▪ Farming 6. ▪ Landscaping & tree service 11. ▪ Golf course
2. ▪ Logging 7. ▪ Well drilling 12. ▪ Outfitter
3. ▪ Construction 8. ▪ Equipment rental/leasing 13. ▪ Mining
4. ▪ Trucking 9. ▪ Concrete/asphalt/gravel 14. ▪ Other (describe)
5. ▪ Manufacturing 10. ▪ Excavating
Section III. NONTAXABLE USE. Check each box below that describes the nontaxable use to claim a refund of fuels taxes.
IDAHO TAX-PAID special fuels used in: IDAHO TAX-PAID gasoline* used in:
1. ▪ Stationary engines 10. ▪ Stationary engines
2. ▪ Unregistered equipment (list) 11. ▪ Unregistered equipment (list)

3. ▪ Refrigeration unit with separate tank 12. ▪ Refrigeration unit with separate tank
4. ▪ Intrastate motor vehicles off-highway miles 13. ▪ IFTA auxiliary engine allowance
(include Form 75-NM) (include Form 75-PTO)
5. ▪ IFTA power take-off (PTO) and auxiliary engine 14. ▪ Intrastate motor vehicle auxiliary engine allowance
allowances (include Form 75-PTO) (include Form 75-PTO)
6. ▪ Intrastate motor vehicle PTO and auxiliary engine 15. ▪ Aircraft (see instructions)
allowances (include Form 75-PTO) 16. ▪ Commercial motorboat
7. ▪ Federal, state, and local government motor vehicles 17. ▪ Other (describe)
8. ▪ Aircraft (see instructions) * Gasoline used in a registered motor vehicle (government or
9. ▪ Other (describe) privately owned) doesn’t qualify for a refund of the gasoline tax.

Section IV. TOTAL REFUND OR TAX DUE. Complete the sections on page 2 that apply to you before completing this section.
1. Gasoline tax refund from page 2, Section V, line 5......................................................................... ▪ $ 00
2. Special fuels tax refund from page 2, Section V, line 6................................................................... ▪ 00
3. Gasoline use tax due from page 2, Section VI, line 4..................................................................... ▪ 00
4. Special fuels use tax due from page 2, Section VI, line 5............................................................... ▪ 00
5. Total of sales use tax due from page 2, Section VII, line 8............................................................. ▪ 00
I paid the sales use tax with my sales/use tax return. Permit number.

6. Refund. If the total of lines 1 and 2 is greater than the total of lines 3, 4, and 5, ▪ 00
enter the difference.........................................................................................................................
7. Tax Due. If the total of lines 1 and 2 is less than the total of lines 3, 4, and 5, ▪ 00
enter the difference.........................................................................................................................
By signing this form, I certify that the statements I made on this form are true and correct. I know that submitting false information
can result in criminal and civil penalties.
▪ Within 180 days of receiving this return, the Idaho State Tax Commission may contact my paid preparer to discuss it.
Authorized Signature Date Call (208) 334-7660 in the Boise area or
SIGN ▪ toll-free at (800) 972-7660.
HERE Title Daytime Phone
MAIL TO:
Paid Preparer’s Signature Preparer’s EIN, SSN, or PTIN Idaho State Tax Commission
PO Box 76
▪ Boise ID 83707-0076
Address Phone

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Form 75 (continued)
D
A B C Undyed E F G H
Section V. FUELS TAX REFUND Gasoline Av Gas Jet Fuel Diesel** Propane CNG LNG Totals

1. Total tax-paid gallons purchased ▪
from all sources (whole gallons).....
2. Total nontaxable gallons ▪
(whole gallons)...............................

3. Tax rate........................................... .32 .07 .06 .32 .232 .32 .349

4. Fuels tax refund..............................

5. Gasoline tax refund. Add line 4, columns A, B, and C. Enter here and on page 1, Section IV, line 1.........................

6. Special fuels tax refund. Add line 4, columns D, E, F, and G. Enter here and on page 1, Section IV, line 2...............

A B C D E F G H
Section VI. FUELS USE TAX DUE Gasoline Av Gas Jet Fuel Diesel** Propane CNG LNG Totals
1. Total taxable gallons
(whole gallons)............................... ▪

2. Tax rate........................................... .32 .07 .06 .32 .232 .32 .349

3. Fuels tax due..................................

4. Gasoline tax due. Add line 3, columns A, B and C. Enter here and on page 1, Section IV, line 3..............................

5. Special fuels tax due. Add line 3, columns D, E, F, and G. Enter here and on page 1, Section IV, line 4..................

D
A B C Undyed E F G H
Section VII. SALES USE TAX DUE Gasoline Av Gas Jet Fuel Diesel** Propane CNG LNG Totals
1. Number of gallons from
Section V, line 2.............................. ▪

2. Average price per gallon
(carry 4 decimal places x.xxxx)...... ▪

3. State fuels tax per gallon................

▪
4. Federal fuels tax per gallon............
5. The base cost per gallon
(subtract 3 & 4 from line 2).............
6. Total amount subject to sales use
tax (multiply line 1 by line 5)...........
7. Sales use due
(multiply line 6 by 6%)....................

8. Sales use tax due. Add line 7, columns A through G. Enter here and on page 1, Section IV, line 5...........................

** Includes biodiesel and biodiesel blends

EFO00286 09 4-2 -2024 Page 2 of 2

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Form 75 — Instructions
Fuels Use Report

Purpose. Use this form to claim fuels tax refunds, the same fuel on your income tax return at the end of the
pay fuels use tax or sales use tax. year. You’ll have to pay back the tax plus penalty and
interest.
Who Can Use This Form
No refund for dyed diesel. You can’t claim a fuels tax
Refund Claim. Any person or entity purchasing refund for dyed diesel. Dyed diesel doesn’t include fuels
and consuming Idaho tax-paid fuel for a nontaxable
tax in the price. You owe sales use tax on dyed diesel
purpose can claim a refund when using:
unless you give the seller a sales tax exemption form.
• Gasoline (50 gallons or more). You owe fuels use tax when you use dyed diesel on a
• Special fuels (any quantity) includes diesel, taxable road.
biodiesel, biodiesel blends or tax-paid gaseous
special fuels like propane, compressed natural Other Times No Refund is Paid. See the Fuels
gas (CNG), or liquefied natural gas (LNG). Consumers guide at tax.idaho.gov/fuelshub.
• AIRCRAFT: See the Applying Tax to Recordkeeping Requirements. You must keep records
Runways Instead of Roads guide at to prove your fuels tax refund claim or payment is correct.
tax.idaho.gov/fuelshub. Records can include, but aren’t limited to:

Pay Tax. Any person or business consuming untaxed • All motor fuels receipts with date, time, place
fuel in Idaho can use this form to pay the Idaho fuels of purchase
use tax or sales use tax. You can pay tax when: • Total gallons and evidence you paid tax
• You bought any untaxed fuel and used it for a • Gallons used in all vehicles and equipment
taxable purpose. You waive all rights to a refund if you don’t provide these
• You’re a Qualified Consumer. See Motor Fuels records upon request. Go to tax.idaho.gov/fuelshub for
Tax Rule 135 (IDAPA 35.01.05). more information.
• You owe fuels tax because you used dyed diesel
Required Worksheets. You may be required to complete
on a taxable road.
and include one or more of these worksheets with your
• You owe sales use tax because you didn’t pay it refund claim:
when you purchased dyed diesel.
• Form 75-NM Fuels Tax Refund Worksheet -
Who Claims a Refund for a Business: Nontaxable Miles (Special Fuels Only). Refunds
A partnership or corporation itself must claim refunds won’t offset tax due on your IFTA report.
or report and pay fuels tax. Partners or shareholders • Form 75-PTO Fuels Tax Refund Worksheet -
can’t claim refunds or report and pay tax for the Power Take-off and Auxiliary Engine.
business on their income tax returns or Form 75. • Form 75-BST Fuels Tax Refund Worksheet -
Individuals and sole proprietors must claim refunds or Idaho Consumers with Bulk Storage Tanks.
report and pay fuels tax on their income tax returns or • Form 75-LFA Fuels Tax Refund Worksheet -
Form 75. Line Flush Allowance.

How Often Can I Claim a Refund or Pay Tax. You Sales Use Tax Due. Anyone claiming a refund of fuels
can claim a refund or report and pay fuels tax with tax must complete Section VII. SALES USE TAX DUE.
your annual income tax return or with the Form 75 Not completing this section means you’re claiming an
alone. When you file a Form 75, remember to include exemption from sales use tax.
all required worksheets.
Motor fuel is exempt from sales or use tax when fuels
• When you file a Form 75 by itself, the filing tax is included in the price. Motor fuels isn’t exempt from
period must be at least one month but not more sales use tax when you claim a refund of fuels tax.
than a year.
Sales use tax doesn’t apply when the fuel claimed for a
• When claiming a refund or reporting and paying
refund qualifies for production, manufacturing, farming, or
tax with your Idaho income tax return, include the
other exemptions.
Form 75.
See the Exemptions guide at
Taxable and Nontaxable Use. See the Fuels tax.idaho.gov/salesusehub.
Consumers guide at
tax.idaho.gov/fuelshub. When you owe sales use tax, you must report it on your

Don’t claim a refund twice. Be careful not to file a Idaho income tax return, Idaho sales or use tax return, or
refund claim during the year and file a refund claim for Form 75 by completing Section VII.
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Form 75 — Instructions (continued)

Page 1 Dyed Diesel. When you use dyed diesel on a taxable
We can’t pay refunds unless you complete Sections I, II, road by mistake, you can pay the motor fuels tax here.
and III. We’ll contact you when claims are incomplete. Enter the dyed diesel gallons in the “Diesel” column.

Taxpayer Information. Enter name, assumed business Line 3. Multiply line 1 by line 2 for each fuel type.
name (DBA), address, and Social Security number
(SSN) or federal Employer Identification Number (EIN). Line 4. Add line 3, columns A, B, and C and enter
the total.
Individuals or sole proprietors must use their SSN.
S-corporations, corporations, partnerships, estates, or Line 5. Add line 3, columns D, E, F, and G and enter
trusts must use an EIN. the total.

Section I. Filing Period. Enter the beginning and Section VII. Sales/Use Tax. Line 1. Enter the untaxed
ending dates for the filing period (MM/YY). gallons that don’t qualify for a sales tax exemption from
Section V, line 2.
Section II. Business Activities. Check each box that
applies. Check “Other” and describe any business Line 2. Calculate the average price per gallon by adding
activities not listed. the total cost for all gallons on line 1 for each fuel type.
Next, divide the cost by the gallons on line 1. Compute to
Section III. Nontaxable Use. Check each box that the fourth decimal place (x.xxxx).
applies. List all types of equipment for 2 and 11.
Include extra pages when necessary. Check “Other” Line 3. Enter the state tax rate. Don’t enter this rate
and describe any nontaxable use not listed. when you’re paying the sales use tax on dyed diesel.

Section IV. Total Refund or Tax Due. Complete lines Line 4. Enter the federal tax rate for each fuel
1 through 7. (Enter 0 if the box for line 5 is checked.) type when both of these apply:
When filing Form 75 with your Idaho income tax return, • You purchased fuel that included the federal tax in
enter amounts from lines 1 through 5 on your income the price.
tax return. • You’re eligible to receive a refund of the federal tax
on that fuel.
Signature. You must sign Form 75 claims when not
included with your income tax return. An unsigned form Don’t enter the federal tax rate when either of
will delay your return. these apply:
• You’re paying the sales use tax on dyed diesel.
Page 2 • You can’t get a federal fuel tax refund.
Rounding Numbers. Round all numbers except for Note: Use line 4 to calculate state sales use tax. File
lines 2, 3, 4 and 5 of Section VII. federal tax refund claims with the Internal Revenue
Service (IRS).
Section V. Fuels Tax Refund. Line 1. Enter the
Idaho tax-paid gallons from all sources used during the FEDERAL TAX RATES (AS OF 7/1/2008)
filing period. Undyed Propane CNG LNG
Gasoline AV Gas Jet Fuel Diesel
Line 2. Enter the Idaho tax-paid gallons used for a
.184 .194 .219 .244 .183 .183 .42
nontaxable purpose during the filing period.
Specific Line Instructions For Section VII. You must
Line 4. Multiply line 2 by line 3 for each fuel type.
separately calculate and report the sales use tax due
Line 5. Add line 4, columns A, B, and C and enter when you’re reporting dyed diesel and undyed diesel.
the total. Make a copy of page 2 of the Form 75 for each additional
calculation. Total the sales use tax due from each
Line 6. Add line 4, columns D, E, F, and G and enter
page 2 and include in the total for Section IV, line 5 of the
the total.
Form 75.
Section VI. Fuels Use Tax Due. Line 1. Enter the
Federal Refundable Use. Contact the IRS if you have
untaxed gallons used for a taxable purpose during the
questions about federal nontaxable fuel use.
filing period.

Contact us:
In the Boise area: (208) 334-7660 Toll free: (800) 972-7660|
Hearing impaired (TDD) (800) 377-3529
tax.idaho.gov/contact
EIN00066 09-24-2020 Page 2 of 2

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