Idaho Idaho fuels tax refund worksheet

Idaho fuels tax refund worksheet
Form 75-BST - Idaho Fuels Tax Refund Worksheet Idaho Consumers with Bulk Storage TanksF
O
R
M EFO00050

75-BST
06-06-2016

IDAHO FUELS TAX REFUND WORKSHEET
Idaho Consumers with Single or Multiple Bulk Storage Tanks

Use this worksheet ONLY IF you use Idaho tax-paid motor fuel from bulk storage tank(s) in Idaho in both a taxable and
nontaxable manner. You can also include retail purchases of tax-paid motor fuel used for a nontaxable purpose.
You can't use this worksheet if you only use both tax-paid (clear) diesel and dyed (exempt) Idaho diesel.
Use this worksheet to compute the Idaho tax-paid and nontaxable gallons when:
yy Fuel is withdrawn from:
• A single bulk storage tank, and/or
• Multiple bulk storage tanks, and
yy Fuel is purchased from a retail station, cardlock, and/or a bulk plant.
Attach this worksheet to your Form 75.

A
Gasoline

FUELS TAX REFUND

B
Av Gas

C
Jet Fuel

D
Undyed Diesel

SECTION 1: SINGLE STORAGE TANK

1. Total Idaho tax-paid gallons purchased for a single
bulk storage tank........................................................
2. Authorized percentage for a single bulk storage
tank..............................................................................
3. Total allowed nontaxable gallons from a single
bulk storage tank.........................................................
SECTION 2: MULTIPLE STORAGE TANKS

4. Total tax-paid motor fuel from all bulk fuel storage
tanks
............................................................................
5. Tax-paid gallons from a designated nontaxable use
bulk storage tank.........................................................
SECTION 3: OTHER FUEL PURCHASED

6. Actual taxable gallons purchased from retail
stations or cardlocks for nontaxable use...................
7. Actual nontaxable gallons claimed from bulk
storage tank USING ACTUAL RECORDS...............
SUMMARY: TOTAL NONTAXABLE GALLONS

8. Total nontaxable gallons to report in Section V,
line 2, page 2 of Form 75 under the appropriate
fuel type (add lines 3 or 5 or 7 and 6 of this
worksheet)...................................................................

EFO00050p2
06-06-2016

Instructions for Idaho Form 75-BST Worksheet

This worksheet is intended to help you claim refunds of the
motor fuels tax when Idaho tax-paid fuel is withdrawn from
either a single bulk storage tank or multiple bulk storage
tanks, and the fuel is used in a taxable and nontaxable
manner.
Who May NOT Use This Worksheet
Don’t use this worksheet if you:
• Are licensed under IFTA.
• Have non-IFTA motor vehicles and use a Form 75-IMV
to claim fuels tax refunds for the nontaxable use of motor fuels in those motor vehicles.
• Are claiming a refund for tax-paid undyed diesel and
have separate storage tanks for tax-paid undyed (clear)
diesel and dyed (exempt) diesel.
Section 1: Fuel Withdrawn From a Single Storage Tank
If you're using a preapproved authorized percentage to
claim your refund, complete this section. The authorized
percentage method allows you to use a predetermined
percentage of the tax-paid gallons purchased for a single
storage tank to calculate the nontaxable gallons of fuel
for the refund claim. The Tax Commission must authorize
your percentage before you can use it to claim a refund.
You must base your percentage request on past fuel
consumption rates for each type of unregistered equipment
you use.
Records Required for Authorized Percentage Method
Keep your fuel purchase invoices and equipment lists for at
least three years. The percentage is only allowed for the
fuel placed into the single bulk storage tank. The equipment list must be accompanied by supporting documents.
These documents can be equipment purchase, sale, or
rental records. You can also include depreciation schedules.
To determine the nontaxable gallons eligible for a refund:
Line 1. Enter the total Idaho tax-paid gallons purchased for
a single bulk storage tank.
Line 2. Enter your authorized percentage.
Line 3. Calculate the nontaxable gallons by multiplying line
1 by line 2 of the worksheet. Enter the results on line 3.
Section 2: Fuel Withdrawn From Multiple Storage Tanks
If you only purchase tax-paid fuel and keep separate bulk
storage tanks for nontaxable and taxable uses, complete
this section.
Records Required for Actual Use Method
The seller must mark the invoices at the time of delivery to
identify the storage tanks into which the fuel is delivered.
You must keep all fuel purchase invoices.

To determine the nontaxable gallons eligible for a refund:
Line 4. Enter the total Idaho tax-paid gallons purchased for
all bulk storage tanks.
Line 5. Enter the number of Idaho tax-paid gallons
withdrawn from the designated nontaxable use bulk fuel
storage tank into unregistered equipment.
EXAMPLE: You only buy gasoline. One tank,
Tank A, is used to fill your car. The second tank,
Tank B, is used to fill your tractors and other
equipment. Report all the gallons delivered into
all bulk fuel storage tanks on line 4 by adding the
gallons delivered into Tank A and Tank B. Enter the
gallons delivered into the designated nontaxable
use bulk storage tank (Tank B) on line 5. You may
not use untaxed fuel in registered motor vehicles or
vehicles required to be registered.
Section 3: Other Fuel Purchased
If you purchase fuel from a retail station or cardlock and
dispense it into small containers for use in stationary
engines, equipment, commercial motorboats, or vehicles
other than registered motor vehicles, you only need to
use this form if you also have a single bulk storage tank
or multiple bulk storage tanks and use one of the above
methods to claim a refund. You don't need to use this form
if you only purchase tax-paid motor fuel for small containers
for use in stationary engines, equipment, commercial
motorboats, or vehicles other than registered motor
vehicles.
Records Required for Other Fuel Purchased
Write the name or type of equipment on the fuel purchase
invoice. Keep these records for three years. No other
records are required.
To determine the nontaxable gallons eligible for a refund:
Line 6. Total the fuel purchase invoices for small containers
for use in stationary engines, equipment, etc. Enter the
amount on Line 6.
Line 7. If you have bulk storage (using the actual use
method to claim a refund) and retail fuel purchases for
nontaxable use, enter the total tax-paid gallons you're
claiming as nontaxable withdrawals from the bulk storage.
Summary: Total Nontaxable Gallons
Line 8. Add the amount from either line 3 or line 5 to the
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
75 under the appropriate fuel type. Attach a copy of this
worksheet to the Form 75 and submit your refund claim by
itself or with your income tax return.

Extracted from PDF file 2023-idaho-form-75-bst.pdf, last modified June 2016

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More about the Idaho Form 75-BST Individual Income Tax Tax Return TY 2023

This form is used when fuel tax has been paid. Receipts must be kept and it needs at least one month and not greater than twelve months of records.

We last updated the Idaho fuels tax refund worksheet in February 2024, so this is the latest version of Form 75-BST, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 75-BST directly from TaxFormFinder. You can print other Idaho tax forms here.

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Other Idaho Individual Income Tax Forms:

TaxFormFinder has an additional 65 Idaho income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
FORM 24	Idaho Grocery Credit Refund Tax Credit
FORM 40	Idaho Individual Income Tax Return Tax Return
FORM 51	Estimated Payment of Idaho Individual Income Tax Estimated
FORM ID-VP	Income Tax Payment Voucher Voucher
FORM 39R	Idaho Supplemental Schedule (Resident)

Download all ID tax forms View all 66 Idaho Income Tax Forms

Form Sources:

Idaho usually releases forms for the current tax year between January and April. We last updated Idaho Form 75-BST from the State Tax Commission in February 2024.

Show Sources >

Form 75-BST is an Idaho Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Idaho Form 75-BST

We have a total of six past-year versions of Form 75-BST in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 75-BST