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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

EFO00286 12-06-2023 Page 1 of 2

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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 12-06-2023 Page 2 of 2

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Form 75 — Instructions
Fuels Use Report

Purpose. Use this form to claim fuels tax refunds, pay the year. You’ll have to pay back the tax plus penalty and
fuels use tax or sales use tax. interest.

Who Can Use This Form No refund for dyed diesel. You can’t claim a fuels tax
refund for dyed diesel. Dyed diesel doesn’t include fuels
Refund Claim. Any person or entity purchasing and tax in the price. You owe sales use tax on dyed diesel
consuming Idaho tax-paid fuel for a nontaxable purpose
unless you give the seller a sales tax exemption form. You
can claim a refund when using:
owe fuels use tax when you use dyed diesel on a taxable
• Gasoline (50 gallons or more). road.
• Special fuels (any quantity) includes diesel,
biodiesel, biodiesel blends or tax-paid gaseous Other Times No Refund is Paid. See the Fuels
special fuels like propane, compressed natural gas Consumers guide at tax.idaho.gov/fuelshub.
(CNG), or liquefied natural gas (LNG).
Recordkeeping Requirements. You must keep records
• AIRCRAFT: See the Applying Tax to to prove your fuels tax refund claim or payment is correct.
Runways Instead of Roads guide at Records can include, but aren’t limited to:
tax.idaho.gov/aircraftfuel.
• All motor fuels receipts with date, time, place
Pay Tax. Any person or business consuming untaxed fuel of purchase
in Idaho can use this form to pay the Idaho fuels use tax • Total gallons and evidence you paid tax
or sales use tax. You can pay tax when:
• Gallons used in all vehicles and equipment
• You bought any untaxed fuel and used it for a
taxable purpose. You waive all rights to a refund if you don’t provide these
records upon request. Go to tax.idaho.gov/fuelshub for
• You’re a Qualified Consumer. See Motor Fuels Tax
more information.
Rule 135 (IDAPA 35.01.05).
• 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 -
Nontaxable Miles (Special Fuels Only). Refunds
Who Claims a Refund for a Business: won’t offset tax due on your IFTA report.
A partnership or corporation itself must claim refunds or
• Form 75-PTO Fuels Tax Refund Worksheet -
report and pay fuels tax. Partners or shareholders can’t
Power Take-off and Auxiliary Engine.
claim refunds or report and pay tax for the business on
their income tax returns or Form 75. • Form 75-IC Fuels Tax Refund Worksheet - IFTA
Licensees
Individuals and sole proprietors must claim refunds or
• Form 75-BST Fuels Tax Refund Worksheet -
report and pay fuels tax on their income tax returns or
Idaho Consumers with Bulk Storage Tanks.
Form 75.
• Form 75-LFA Fuels Tax Refund Worksheet -
How Often Can I Claim a Refund or Pay Tax. You Line Flush Allowance.
can claim a refund or report and pay fuels tax with your
annual income tax return or with the Form 75 alone. Sales Use Tax Due. Anyone claiming a refund of fuels
When you file a Form 75, remember to include all tax must complete Section VII. SALES USE TAX DUE.
required worksheets. Not completing this section means you’re claiming an
exemption from sales use tax.
• When you file a Form 75 by itself, the filing period
must be at least one month but not more than Motor fuel is exempt from sales or use tax when fuels tax
a year. is included in the price. Motor fuels isn’t exempt from sales
• When claiming a refund or reporting and paying use tax when you claim a refund of fuels tax.
tax with your Idaho income tax return, include the Sales use tax doesn’t apply when the fuel claimed for a
Form 75. refund qualifies for production, manufacturing, farming, or
Taxable and Nontaxable Use. See the Fuels Consumers other exemptions.
guide at tax.idaho.gov/fuelshub. See the Exemptions guide at tax.idaho.gov/salesusehub.

Don’t claim a refund twice. Be careful not to file a When you owe sales use tax, you must report it on your
refund claim during the year and file a refund claim for Idaho income tax return, Idaho sales or use tax return, or
the same fuel on your income tax return at the end of Form 75 by completing Section VII.
EIN00066 12-06-2023 Page 1 of 2

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Form 75 — Instructions (continued)

Page 1 Dyed Diesel. When you use dyed diesel on a taxable road
We can’t pay refunds unless you complete Sections I, II, and by mistake, you can pay the motor fuels tax here. Enter the
III. We’ll contact you when claims are incomplete. 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. Line 5. Add line 3, columns D, E, F, and G and enter
S-corporations, corporations, partnerships, estates, or the total.
trusts must use an EIN.
Section VII. Sales/Use Tax. Line 1. Enter the untaxed
Section I. Filing Period. Enter the beginning and gallons that don’t qualify for a sales tax exemption from
ending dates for the filing period (MM/YY). Section V, line 2.

Section II. Business Activities. Check each box that Line 2. Calculate the average price per gallon by adding
applies. Check “Other” and describe any business the total cost for all gallons on line 1 for each fuel type.
activities not listed. Next, divide the cost by the gallons on line 1. Compute to
the fourth decimal place (x.xxxx).
Section III. Nontaxable Use. Check each box that
applies. List all types of equipment for lines 2 and 11. Line 3. Enter the state tax rate. Don’t enter this rate when
Include extra pages when necessary. Check “Other” and you’re paying the sales use tax on dyed diesel.
describe any nontaxable use not listed.
Line 4. Enter the federal tax rate for each fuel
Section IV. Total Refund or Tax Due. Complete lines type when both of these apply:
1 through 7. If the box for line 5 is checked, enter 0. • You purchased fuel that included the federal tax in the
When filing Form 75 with your Idaho income tax return, price.
enter amounts from lines 1 through 5 on your income • You’re eligible to receive a refund of the federal tax
tax return. on that fuel.
Signature. You must sign Form 75 claims when not Don’t enter the federal tax rate when either of these apply:
included with your income tax return. An unsigned form • You’re paying the sales use tax on dyed diesel.
will delay your return. • You can’t get a federal fuel tax refund.
Note: Use line 4 to calculate state sales use tax. File
Page 2 federal tax refund claims with the Internal Revenue Service
Rounding Numbers. Round all numbers except for lines (IRS).
2, 3, 4, and 5 of Section VII.
FEDERAL TAX RATES (AS OF 7/1/2008)
Section V. Fuels Tax Refund. Line 1. Enter the
Idaho tax-paid gallons from all sources used during the Gasoline AV Gas Jet Fuel Undyed Propane CNG LNG
Diesel
filing period.
.184 .194 .219 .244 .183 .183 .243
Line 2. Enter the Idaho tax-paid gallons used for a
nontaxable purpose during the filing period. Specific Line Instructions For Section VII. You must
separately calculate and report the sales use tax due when
Line 4. Multiply line 2 by line 3 for each fuel type. you’re reporting dyed diesel and undyed diesel.
Line 5. Add line 4, columns A, B, and C and enter Make a copy of page 2 of the Form 75 for each additional
the total. calculation. Total the sales use tax due from each
page 2 and include in the total for Section IV, line 5 of the
Line 6. Add line 4, columns D, E, F, and G and enter Form 75.
the total.
Federal Refundable Use. Contact the IRS if you have
Section VI. Fuels Use Tax Due. Line 1. Enter the questions about federal nontaxable fuel use.
untaxed gallons used for a taxable purpose during the
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 12-06-2023 Page 2 of 2

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