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EFO00050p2
06-06-2016
Instructions for Idaho Form 75-BST Worksheet
This worksheet is intended to help you claim refunds of the To determine the nontaxable gallons eligible for a refund:
motor fuels tax when Idaho tax-paid fuel is withdrawn from Line 4. Enter the total Idaho tax-paid gallons purchased for
either a single bulk storage tank or multiple bulk storage all bulk storage tanks.
tanks, and the fuel is used in a taxable and nontaxable
manner. Line 5. Enter the number of Idaho tax-paid gallons
withdrawn from the designated nontaxable use bulk fuel
Who May NOT Use This Worksheet storage tank into unregistered equipment.
Don’t use this worksheet if you:
• Are licensed under IFTA. EXAMPLE: You only buy gasoline. One tank,
• Have non-IFTA motor vehicles and use a Form 75-IMV Tank A, is used to fill your car. The second tank,
to claim fuels tax refunds for the nontaxable use of mo- Tank B, is used to fill your tractors and other
tor fuels in those motor vehicles. equipment. Report all the gallons delivered into
• Are claiming a refund for tax-paid undyed diesel and all bulk fuel storage tanks on line 4 by adding the
have separate storage tanks for tax-paid undyed (clear) gallons delivered into Tank A and Tank B. Enter the
diesel and dyed (exempt) diesel. gallons delivered into the designated nontaxable
use bulk storage tank (Tank B) on line 5. You may
Section 1: Fuel Withdrawn From a Single Storage Tank not use untaxed fuel in registered motor vehicles or
If you're using a preapproved authorized percentage to vehicles required to be registered.
claim your refund, complete this section. The authorized
percentage method allows you to use a predetermined Section 3: Other Fuel Purchased
percentage of the tax-paid gallons purchased for a single If you purchase fuel from a retail station or cardlock and
storage tank to calculate the nontaxable gallons of fuel dispense it into small containers for use in stationary
for the refund claim. The Tax Commission must authorize engines, equipment, commercial motorboats, or vehicles
your percentage before you can use it to claim a refund. other than registered motor vehicles, you only need to
You must base your percentage request on past fuel use this form if you also have a single bulk storage tank
consumption rates for each type of unregistered equipment or multiple bulk storage tanks and use one of the above
you use. methods to claim a refund. You don't need to use this form
if you only purchase tax-paid motor fuel for small containers
Records Required for Authorized Percentage Method for use in stationary engines, equipment, commercial
Keep your fuel purchase invoices and equipment lists for at motorboats, or vehicles other than registered motor
least three years. The percentage is only allowed for the vehicles.
fuel placed into the single bulk storage tank. The equip-
ment list must be accompanied by supporting documents. Records Required for Other Fuel Purchased
These documents can be equipment purchase, sale, or Write the name or type of equipment on the fuel purchase
rental records. You can also include depreciation sched- invoice. Keep these records for three years. No other
ules. records are required.
To determine the nontaxable gallons eligible for a refund: To determine the nontaxable gallons eligible for a refund:
Line 1. Enter the total Idaho tax-paid gallons purchased for Line 6. Total the fuel purchase invoices for small containers
a single bulk storage tank. for use in stationary engines, equipment, etc. Enter the
amount on Line 6.
Line 2. Enter your authorized percentage.
Line 7. If you have bulk storage (using the actual use
Line 3. Calculate the nontaxable gallons by multiplying line method to claim a refund) and retail fuel purchases for
1 by line 2 of the worksheet. Enter the results on line 3. nontaxable use, enter the total tax-paid gallons you're
claiming as nontaxable withdrawals from the bulk storage.
Section 2: Fuel Withdrawn From Multiple Storage Tanks
If you only purchase tax-paid fuel and keep separate bulk Summary: Total Nontaxable Gallons
storage tanks for nontaxable and taxable uses, complete Line 8. Add the amount from either line 3 or line 5 to the
this section. amounts on lines 6 and 7. Enter the total on line 8 of
this worksheet and in Section V, line 2, page 2 of Form
Records Required for Actual Use Method 75 under the appropriate fuel type. Attach a copy of this
The seller must mark the invoices at the time of delivery to worksheet to the Form 75 and submit your refund claim by
identify the storage tanks into which the fuel is delivered. itself or with your income tax return.
You must keep all fuel purchase invoices.
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