Idaho Idaho fuels tax refund worksheet

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Idaho fuels tax refund worksheet
Form 75-BST, Fuels Tax Refund Worksheet Idaho Consumers with Bulk Storage Tanks and InstructionsForm 75-BST
Idaho Fuels Tax Refund Worksheet
Idaho Consumers with Single or Multiple Bulk Storage Tanks
Name or DBA

Social Security number or EIN

Purpose. Use this worksheet ONLY IF you purchase Idaho tax-paid motor fuel for bulk storage and use the
fuel in 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 purchase and maintain separate bulk storage tanks for tax-paid
(undyed) diesel and tax exempt (dyed) diesel.
Use this worksheet to compute the Idaho tax-paid and nontaxable gallons when:
• Fuel is withdrawn from:
▪ A single bulk storage tank, or
▪ Multiple bulk storage tanks, and
• Fuel is purchased from a retail station, cardlock, and/or bulk plant.
Attach this worksheet to your Form 75.
Bulk Storage Tank(s) Tax Refund — Worksheet
A
Gasoline

SECTION I. 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 II. 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 III. 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 ...............................................

SECTION IV. TOTAL NONTAXABLE GALLONS
8.Total nontaxable gallons. Add either line 3 or line 5 to the
amounts on lines 6 and 7.
Enter on Form 75, section V, line 2 under the appropriate
fuel type ...............................................................................

EFO00050

12-21-2023

B
Av Gas

C
Jet Fuel

D
Undyed Diesel

A
Gasoline

B
Av Gas

C
Jet Fuel

D
Undyed Diesel

A
Gasoline

B
Av Gas

C
Jet Fuel

D
Undyed Diesel

A
Gasoline

B
Av Gas

C
Jet Fuel

D
Undyed Diesel

Form 75-BST — Instructions
Idaho Fuels Tax Refund Worksheet
Idaho Consumers with Single or Multiple Bulk Storage Tanks
General Instructions
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
Form 75-PTO or Form 75-NM 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) diesel and tax exempt
(dyed) diesel.

Specific Instructions
Section I – 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 Idaho State 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.

EIN00115

12-21-2023

Determine 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 II – 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.
Determine 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 total Idaho tax-paid gallons
withdrawn from the designated nontaxable use
bulk fuel storage tank.
Example. You buy only tax-paid gasoline.
Tank A is for taxable use to fill your registered
vehicles. Tank B is for nontaxable use to fill
tractors and other unregistered equipment.
Add all gallons delivered into Tank A and Tank
B and report total gallons on line 4. On line 5,
enter the gallons delivered into Tank B which is
designated as the nontaxable use bulk storage
tank.
Registered motor vehicles or vehicles required
to be registered cannot use untaxed fuel and
must use taxable use fuel from Tank A.

Page 1 of 2

Form 75-BST — Instructions

Section III – Other Fuel Purchased
If you only 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.

(continued)

Determine 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 on
line 7 the total tax-paid gallons you’re claiming
as nontaxable withdrawals from the bulk
storage.
Section IV – 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 on Form 75,
section V, line 2 under the appropriate fuel type.
Attach a copy of this worksheet to Form 75 and
submit your refund claim by itself or with your
income tax return.

In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660
Hearing impaired (TDD) (800) 377-3529
tax.idaho.gov/contact
EIN00115

12-21-2023

Page 2 of 2

Extracted from PDF file 2024-idaho-form-75-bst.pdf, last modified December 2023

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More about the Idaho Form 75-BST Individual Income Tax Tax Return TY 2024

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 2025, so this is the latest version of Form 75-BST, fully updated for tax year 2024. 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 40	Idaho Individual Income Tax Return Tax Return
FORM FS (Obsolete)	Simplified Financial Statement (FS)
FORM 3150 (Obsolete)	INSTRUCTIONS – IDAHO IFTA TAX RETURN Tax Return
FORM 51	Estimated Payment of Idaho Individual Income Tax Estimated
FORM 24	Idaho Grocery Credit Refund Tax Credit

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 2025.

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 seven 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:

2024 Form 75-BST

Form 75-BST, Fuels Tax Refund Worksheet Idaho Consumers with Bulk Storage Tanks and Instructions

2023 Form 75-BST