Form 75-PTO 
                            Fuels Tax Refund Worksheet 
                            Power Take-off and Auxiliary Engine
Name/DBA                                                                             Social Security number or EIN

Filing Period:    Beginning         ,             and ending       ,
                            M M          Y Y                   M M  Y Y

Purpose. You can claim a refund when you operate the power take-off (PTO) on a special fuels-powered vehicle. 
You can also claim a refund when you operate auxiliary engines on special fuels or gasoline-powered vehicles. 
Claim refunds using records of actual use, approved allowances, or nonstandard allowances.
PTO. Claim a PTO refund when you use special fuels from a vehicle’s main supply tank to operate the vehicle’s 
main engine for a purpose other than operating or propelling a motor vehicle on the road. Examples of eligible 
engines are compactors in garbage trucks, cranes, and bulk cement mixers.
Auxiliary Engine. Claim an auxiliary engine refund when you use fuel from a vehicle’s main supply tank to 
operate an engine other than the main engine used to operate or propel the motor vehicle on the road.  

Options to claim refunds:
•  Actual Use. You must use an electronic monitoring device that records the date, time of use, and gallons 
   metered for each use to claim a refund based on your actual use.
•  Approved Allowances. Use the approved allowances from the table in Sections II or III, if you qualify.
•  Nonstandard Allowance. You can request a nonstandard allowance from the Idaho State Tax Commission 
   by following the “Requesting a Nonstandard Allowance” instructions on page 2.

Instructions
Section I. Actual use. Enter the gallons you used in your PTO or auxiliary engine based on your records of actual 
use. Total the gallons for the refund claim period and enter them in the correct box below.
                                                  Gasoline   Taxed Diesel Propane       CNG        LNG

Section II. PTO and auxiliary engine calculation based on unit quantities. Enter the approved allowance 
below. For a nonstandard unit allowance, check the “nonstandard” box below and include your approval letter.

1. Enter unit allowance type:                                       Check here if the allowance is nonstandard:

                                                  Gasoline   Taxed Diesel Propane       CNG        LNG
2.  Total Idaho units for qualified 
   vehicles by type ..............................

3.  Enter the allowance rate ................
4.  Multiply line 2 by line 3, and enter 
   the total gallons .............................
Allowances based on unit quantities.
                 Allowance Type                   Allowance Rate       x  Unit Quantities
    Gasoline/fuel oil                             0.00015 gallons      x  Gallons pumped
    Bulk cement                                   0.1858 gallons       x  Tons pumped
    Refrigeration unit/reefer                     0.75 gallons         x  Hours unit operated
    Tree length timber/logs                       0.0503 gallons       x  Tons hauled
    Tree length timber/logs                       3.46 gallons         x  Hours unit operated
    Carpet cleaning                               0.75 gallons         x  Hours unit operated
    Concrete pumping                              0.142857 gallons     x  Yards pumped

EFO00305     09-11-2023                                                                                           Page 1 of 2

                                                                                         Form 75-PTO     (continued)

Section III. PTO and Auxiliary Engine Calculation Based on Percentages. Enter the approved allowance 
below. For a nonstandard percentage quantity allowance, check “nonstandard” below and include your approval 
letter.

1. Enter percentage allowance type:                           Check here if the allowance is nonstandard:

                                                   Gasoline Taxed Diesel Propane         CNG LNG
2.  Total Idaho gallons for qualified 
   vehicles by type ..............................

3.  Enter the % allowance rate ............
4. Multiply line 2 by line 3, and enter 
   the total gallons ..............................

Allowances based on percentages.
       Allowance Type      Percentage per Gallon            x            Gallons Consumed
       Concrete mixing                             30%      x            Gallons consumed
       Garbage trucks                              25%      x            Gallons consumed

Section IV.  Total. Add the gallons of each fuel type from Sections I, II, and III. Enter the total below and carry the 
total to the same fuel type on page 2, Section V, of the Form 75, Fuels Use Report.

                                                   Gasoline Taxed Diesel Propane         CNG LNG

Requesting a Nonstandard Allowance. You can request a nonstandard allowance if the allowances listed 
above don’t apply to your situation. You can also request a nonstandard allowance if your PTO or auxiliary 
engine use exceeds the approved allowance. Submit your request in writing to:

       Fuels Tax Specialist
       Idaho State Tax Commission
       PO Box 36
       Boise ID 83722-0410

You must include documentation showing how you calculated the nonstandard allowance you’re requesting. 
If you’re approved, a letter will be sent to you.

EFO00305     09-11-2023                                                                                   Page 2 of 2