Idaho Fuels Tax Refund Worksheet (Line Flush Allowance)

Fuels Tax Refund Worksheet (Line Flush Allowance)
Form 75, Fuels Use Report and Instructions 2020
Form 75
Fuels Use Report

Use for tax year

2020

Name

PLEASE
PRINT
OR
TYPE

Social Security Number

▪

Assumed Business Name (DBA)
Address

Federal Employer Identification Number

City

Section I.	 FILING PERIOD. Beginning

State

MM

,

▪

ZIP Code

and ending ▪
YY

MM

,

State use only

YY

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.
2.

▪
▪

Stationary engines
Unregistered equipment (list)

10.
11.

▪
▪

3.
4.

▪
▪

12.
13.

▪
▪

5.

▪

6.

▪

7.
8.
9.

▪
▪
▪

Refrigeration unit with separate tank
Intrastate motor vehicles off-highway miles
(include Form 75-NM)
IFTA power take-off (PTO) and auxiliary engine
allowances (include Form 75-PTO)
Intrastate motor vehicle PTO and auxiliary engine
allowances (include Form 75-PTO)
Federal, state, and local government motor vehicles
Aircraft (see instructions)
Other (describe)

Stationary engines
Unregistered equipment (list)

Refrigeration unit with separate tank
IFTA auxiliary engine allowance
(include Form 75-PTO)
Intrastate motor vehicle auxiliary engine allowance
14. ▪
(include Form 75-PTO)
15. ▪
Aircraft (see instructions)
16. ▪
Commercial motorboat
17. ▪
Other (describe)
* Gasoline used in a registered motor vehicle (government or
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.........................................................................

▪

2.

Special fuels tax refund from page 2, Section V, line 6...................................................................

▪

3.

Gasoline use tax due from page 2, Section VI, line 4.....................................................................

▪

4.

Special fuels use tax due from page 2, Section VI, line 5...............................................................

▪

5.

Total of sales use tax due from page 2, Section VII, line 8.............................................................
I paid the sales use tax with my sales/use tax return. Permit number.

▪

$

00
00
00
00
00

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

SIGN ▪
HERE Title

Daytime Phone

Paid Preparer’s Signature
Address

EFO00286

12-23-2019

Preparer’s EIN, SSN, or PTIN

▪

Phone

Call (208) 334-7660 in the Boise area or
toll-free at (800) 972-7660.
MAIL TO:
Idaho State Tax Commission
PO Box 76
Boise ID 83707-0076
Page 1 of 2

Form 75

Section V. FUELS TAX REFUND

2020

(continued)
H
Totals

A
Gasoline

B
Av Gas

C
Jet Fuel

D
Undyed
Diesel**

E
Propane

F
CNG

G
LNG

.32

.07

.06

.32

.232

.32

.349

1.

Total tax-paid gallons purchased
▪
from all sources (whole gallons).....

2.

Total nontaxable gallons
▪
(whole gallons)...............................

3.

Tax rate...........................................

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...............

Section VI. FUELS USE TAX DUE

A
Gasoline

B
Av Gas

C
Jet Fuel

D
Diesel**

E
Propane

F
CNG

G
LNG

.32

.07

.06

.32

.232

.32

.349

1.

Total taxable gallons
▪
(whole gallons)...............................

2.

Tax rate...........................................

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..................

A
Gasoline

Section VII. SALES USE TAX DUE

B
Av Gas

C
Jet Fuel

D
Undyed
Diesel**

E
Propane

F
CNG

G
LNG

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...........................

H
Totals

H
Totals

▪

** Includes biodiesel and biodiesel blends
EFO00286

12-23-2019

Page 2 of 2

Form 75 — Instructions
Fuels Use Report
Purpose. Use this form to claim fuels tax refunds, pay
fuels use tax or sales use tax.
WHO CAN USE THIS FORM
Refund Claim. Any person or entity purchasing and
consuming Idaho tax-paid fuel for a nontaxable purpose
can claim a refund when using:
•	 Gasoline (50 gallons or more).
•	 Special fuels (any quantity) includes diesel,
biodiesel, biodiesel blends or tax-paid gaseous
special fuels like propane, compressed natural gas
(CNG), or liquefied natural gas (LNG).
•	 AIRCRAFT: See the Applying Tax to Runways
Instead of Roads guide at tax.idaho.gov/fuelshub.
Pay Tax. Any person or business consuming untaxed
fuel in Idaho can use this form to pay the Idaho fuels use
tax or sales use tax. You can pay tax when:
•	 You bought any untaxed fuel and used it for a
taxable purpose.
•	 You’re a Qualified Consumer. See Motor Fuels Tax
Rule 135 (IDAPA 35.01.05).
•	 You owe fuels tax because you used dyed diesel on
a taxable road.
•	 You owe sales use tax because you didn’t pay it
when you purchased dyed diesel.
Who Claims a Refund for a Business:
A partnership or corporation itself must claim refunds or
report and pay fuels tax. Partners or shareholders can’t
claim refunds or report and pay tax for the business on
their income tax returns or Form 75.
Individuals and sole proprietors must claim refunds or
report and pay fuels tax on their income tax returns or
Form 75.

2020
the year. You’ll have to pay back the tax plus penalty
and interest.
No refund for dyed diesel. You can’t claim a fuels
tax refund for dyed diesel. Dyed diesel doesn’t
include fuels tax in the price. You owe sales use tax
on dyed diesel unless you give the seller a sales tax
exemption form. You owe fuels use tax when you use
dyed diesel on a taxable road.
Other Times No Refund is Paid. See the Fuels
Consumers guide at tax.idaho.gov/fuelshub.
Recordkeeping Requirements. You must keep records
to prove your fuels tax refund claim or payment is
correct. Records can include, but aren’t limited to:
•	 All motor fuels receipts with date, time, place
of purchase
•	 Total gallons and evidence you paid tax
•	 Gallons used in all vehicles and equipment
You waive all rights to a refund if you don’t provide these
records upon request. Go to tax.idaho.gov/fuelshub for
more information.
Required Worksheets. You may be required to
complete and include one or more of these worksheets
with your refund claim:
•	 Form 75-NM Fuels Tax Refund Worksheet Nontaxable Miles (Special Fuels Only). Refunds
won’t offset tax due on your IFTA report.
•	 Form 75-PTO Fuels Tax Refund Worksheet Power Take-off and Auxiliary Engine.
•	 Form 75-BST Fuels Tax Refund Worksheet Idaho Consumers with Bulk Storage Tanks.
•	 Form 75-LFA Fuels Tax Refund Worksheet Line Flush Allowance.

How Often Can I Claim a Refund or Pay Tax. You
can claim a refund or report and pay fuels tax with your
annual income tax return or with the Form 75 alone.
When you file a Form 75, remember to include all
required worksheets.
•	 When you file a Form 75 by itself, the filing period
must be at least one month but not more than a year.
•	 When claiming a refund or reporting and paying
tax with your Idaho income tax return, include the
Form 75.

Sales Use Tax Due. Anyone claiming a refund of fuels
tax must complete Section VII. SALES USE TAX DUE.
Not completing this section means you’re claiming an
exemption from sales use tax.

Taxable and Nontaxable Use. See the Fuels
Consumers 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
refund claim during the year and file a refund claim for
the same fuel on your income tax return at the end of
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12-23-2019

Motor fuel is exempt from sales or use tax when fuels
tax is included in the price. Motor fuels isn’t exempt from
sales use tax when you claim a refund of fuels tax.
Sales use tax doesn’t apply when the fuel claimed for a
refund qualifies for production, manufacturing, farming,
or other exemptions.

When you owe sales use tax, you must report it on your
Idaho income tax return, Idaho sales or use tax return, or
Form 75 by completing Section VII.
Page 1 of 2

Form 75 — Instructions
PAGE 1
We can’t pay refunds unless you complete Sections I, II,
and III. We’ll contact you when claims are incomplete.
Taxpayer Information. Enter name, assumed business
name (DBA), address, and Social Security number
(SSN) or federal Employer Identification Number (EIN).
Individuals or sole proprietors must use their SSN.
S-corporations, corporations, partnerships, estates, or
trusts must use an EIN.

Section II. Business Activities. Check each box that
applies. Check “Other” and describe any business
activities not listed.
Section III. Nontaxable Use. Check each box that
applies. List all types of equipment for 2 and 11. Include
extra pages when necessary. Check “Other” and
describe any nontaxable use not listed.
Section IV. Total Refund or Tax Due. Complete lines
1 through 7. (Enter 0 if the box for line 5 is checked.)
When filing Form 75 with your Idaho income tax return,
enter amounts from lines 1 through 5 on your income
tax return.
Signature. You must sign Form 75 claims when not
included with your income tax return. An unsigned form
will delay your return.
PAGE 2
Rounding Numbers. Round all numbers except for lines
2, 3, 4 and 5 of Section VII.
Section V. Fuels Tax Refund. Line 1. Enter the
Idaho tax-paid gallons from all sources used during the
filing period.

Line 4. Multiply line 2 by line 3 for each fuel type.
Line 5. Add line 4, columns A, B, and C and enter
the total.
Line 6. Add line 4, columns D, E, F, and G and enter
the total.
Section VI. Fuels Use Tax Due. Line 1. Enter the
untaxed gallons used for a taxable purpose during the
filing period.

(continued)

Dyed Diesel. When you use dyed diesel on a taxable
road by mistake, you can pay the motor fuels tax here.
Enter the dyed diesel gallons in the “Diesel” column.
Line 3. Multiply line 1 by line 2 for each fuel type.
Line 4. Add line 3, columns A, B, and C and enter
the total.
Line 5. Add line 3, columns D, E, F, and G and enter
the total.

Section I. Filing Period. Enter the beginning and ending
dates for the filing period (MM/YY).

Line 2. Enter the Idaho tax-paid gallons used for a
nontaxable purpose during the filing period.

2020

Section VII. Sales/Use Tax. Line 1. Enter the untaxed
gallons that don’t qualify for a sales tax exemption from
Section V, line 2.
Line 2. Calculate the average price per gallon by adding
the total cost for all gallons on line 1 for each fuel type.
Next, divide the cost by the gallons on line 1. Compute to
the fourth decimal place (x.xxxx).
Line 3. Enter the state tax rate. Don’t enter this rate
when you’re paying the sales use tax on dyed diesel.
Line 4. Enter the federal tax rate for each fuel
type when both of these apply:
•	 You purchased fuel that included the federal tax in
the price.
•	 You’re eligible to receive a refund of the federal tax
on that fuel.
Don’t enter the federal tax rate when either of
these apply:
•	 You’re paying the sales use tax on dyed diesel.
•	 You can’t get a federal fuel tax refund.
Note: Use line 4 to calculate state sales use tax. File
federal tax refund claims with the Internal Revenue
Service (IRS).
FEDERAL TAX RATES (AS OF 7/1/2008)
Gasoline AV Gas

.184

.194

Jet Fuel

Undyed
Propane
Diesel

.219

.244

.183

CNG

LNG

.183

.42

Specific Line Instructions For Section VII. You must
separately calculate and report the sales use tax due
when you’re reporting dyed diesel and undyed diesel.
Make a copy of page 2 of the Form 75 for each additional
calculation. Total the sales use tax due from each
page 2 and include in the total for Section IV, line 5 of the
Form 75.
Federal Refundable Use. Contact the IRS if you have
questions about federal nontaxable fuel use.

Contact us:

In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660
Hearing impaired (TDD) (800) 377-3529
tax.idaho.gov/contact
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