Form 48
                                  Kilowatt Hour (KWH) License Tax Statement

                        Tax on hydroelectric energy generated in Idaho for barter, sale, or exchange 
                                  For the month ending
                                                      (Month)                   (Year)
Name of producer                                                         Social Security number or EIN

Producer’s current mailing address

City                                                                     State        ZIP Code

1.  Total adjusted KWH from Idaho hydroelectric power plants. 
     Amount from page 2, line 5  ............................................................................................   1 

2.  KWH sold to Idaho customers ........................................................................................  2 
3.  Percentage of total adjusted KWH from Idaho hydroelectric power plants 
     to KWH sold to Idaho customers. Divide line 1 by line 2 ................................................  3 

4.  Less exemptions: 
                                                                                                                                 
     a. KWH used to irrigate land in Idaho ............................................................................         4a

     b. KWH for industrial use in Idaho ................................................................................. 4b

     c. Total KWH exemptions. Add lines 4a and 4b ............................................................. 4c

5.  Net irrigation and industrial KWH exemption. Multiply line 4c by line 3 .......................... 5 

6.  Net taxable KWH. Line 1 minus line 5 ............................................................................           6 

7.  Tax due. Multiply line 6 by 1/2 mil (.0005) ......................................................................          7 

8.  Interest from due date .................................................................................................... 8 

9.  Penalty ............................................................................................................................ 9 

10.  Total due. Add lines 7, 8, and 9 ...................................................................................... 10 

Signature and Verification
Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct and 
complete.
     Signature of officer/owner          Date         Paid preparer’s signature       Preparer’s EIN, SSN, or PTIN
Sign
Here Title                               Phone number Preparer’s address                                                                   Phone number

File this statement with the Idaho State Tax Commission on or before the last day of the month following the end of 
the reporting month. Enclose your payment.

                        Mail to: Idaho State Tax Commission, PO Box 36, Boise, ID  83722-0410

EFO00159     09-05-2023                                                                                                                                Page 1 of 2

                                                                                      Form 48     (continued)

Method of Determining Kilowatt Hours (KWH) Generated for Barter, Sale or Exchange
                                Supplemental Statement

                                                                      KWH
Idaho                                     KWH Used                                                                          Idaho 
                                KWH                                   Transformer
Hydroelectric                             During                                                                            Hydroelectric 
                                Generated                             Loss During 
Power Plants                              Generated Period                                                                  KWH to System
                                                                      Generated Period

                        Totals:                                                       1 

2.  Total KWH to interconnected systems ..............................................................................  2 

3.  KWH bartered, sold, or exchanged ...................................................................................  3 
4.  Percentage of total KWH in interconnected system to KWH bartered, 
sold, or exchanged. Divide line 3 by line 2 ........................................................................ 4 

5.  Total adjusted KWH from Idaho hydroelectric power plants. Multiply line 1 by
line 4. Enter here and on page 1, line 1 ............................................................................  5 
EFO00159     09-05-2023                                                                                                     Page 2 of 2