The Idaho 75 Form is a document used to report fuel usage and claim refunds for Idaho tax-paid gasoline and special fuels. This form is essential for individuals and businesses that have purchased fuel for nontaxable purposes, allowing them to recover taxes paid. Understanding the requirements and sections of the Idaho 75 Form can streamline the refund process and ensure compliance with state regulations.
Understanding the Idaho 75 form is crucial for individuals and businesses that purchase fuel in Idaho. This form, also known as the Idaho Fuels Use Report, serves as a tool for claiming refunds on taxes paid for specific fuel types, such as gasoline, diesel, propane, and natural gas. It is designed for those who have used Idaho tax-paid fuel for nontaxable purposes, which can include activities like farming, logging, or operating stationary engines. The form requires detailed information about the filing period, business activities, and the nontaxable uses of the fuel. It's important to note that if you’ve already claimed a refund for the same fuel on another Form 75, you should not complete this one. Additionally, the form has sections dedicated to calculating the total refund or tax due, ensuring that users can accurately report their fuel usage and tax obligations. By navigating the intricacies of this form, you can potentially save money and ensure compliance with Idaho's tax regulations.
Filling out the Idaho 75 form requires careful attention to detail. This form is used to report fuel purchases and claim refunds for nontaxable fuel use. Before you begin, gather all necessary information and documentation related to your fuel purchases and business activities. Follow the steps below to ensure accurate completion of the form.
Once submitted, the Idaho State Tax Commission will review your form. They may reach out to discuss your return within 180 days. Ensure that you keep copies of your submitted documents and any supporting records for your files.
The Idaho Form 75 is specifically designed for individuals or businesses that have purchased Idaho tax-paid fuel and used it for nontaxable purposes. Ensure you meet the eligibility criteria before filling out the form.
Only the final user of the fuel can file Form 75. This means that if you are a business, the refund or tax due must be reported by the business itself, not by individual partners or shareholders.
When completing Section I, it is essential to accurately enter the filing period. This includes specifying the beginning and ending dates for the fuel use.
In Section II, mark all applicable business activities. If your business activity does not fit into the provided categories, use the “Other” option and provide a description.
Section III requires you to identify nontaxable uses of the fuel. Be thorough in marking the appropriate boxes, and if necessary, list any unregistered equipment.
For refunds, complete Section V to calculate the total tax-paid gallons purchased and used for nontaxable purposes. Documentation supporting your claims is crucial.
In Section VI, report any taxable gallons of fuel used during the filing period. This section is vital for determining any taxes due.
Section VII focuses on use tax due. If you owe use tax, it must be reported on your Idaho income tax return or on Form 75 itself.
Lastly, ensure that the form is signed and dated. An unsigned form may delay the processing of your refund or tax due. If filing separately from your income tax return, this step is crucial.
The Idaho 75 form, also known as the Fuels Use Report, is used by individuals and businesses to claim refunds on Idaho tax-paid fuels that have been used for nontaxable purposes. This includes fuel types such as gasoline, diesel, propane, and natural gas. If you have purchased 50 gallons or more of tax-paid gasoline or any quantity of tax-paid special fuels and used them in ways that qualify for a refund, this form is necessary for filing your claim.
Any person or entity that has purchased Idaho tax-paid fuels and used them for nontaxable purposes can file the Idaho 75 form. This includes farmers, contractors, and government agencies. It's important to note that only the final user of the fuel can file this form. For partnerships or corporations, the refund must be reported by the business itself, while sole proprietors report it individually.
The Idaho 75 form covers a variety of business activities. These include:
When filling out the form, you must mark the box that best describes your business activities to ensure proper processing of your claim.
Nontaxable uses of fuel include a range of applications. Some examples are:
It is crucial to accurately mark the nontaxable uses on the form to qualify for a refund. If your use does not fit into the predefined categories, you can describe your nontaxable use in the provided space.
If you have questions while filling out the Idaho 75 form, you can contact the Idaho State Tax Commission for assistance. You can reach them by calling 334-7660 in the Boise area or toll-free at (800) 972-7660. Additionally, the Idaho State Tax Commission's website provides resources and detailed instructions that may help clarify any uncertainties regarding the form.
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The Idaho 75 form, also known as the Idaho Fuels Use Report, is an essential document for claiming refunds on fuel taxes. However, several other forms and documents are often used in conjunction with it to ensure compliance and proper reporting. Below is a list of these related documents, along with brief descriptions of each.
Using these forms and documents correctly can help ensure a smooth process when claiming fuel tax refunds in Idaho. Keeping accurate records and submitting the right paperwork is crucial for compliance and maximizing potential refunds.
RO
75
IDAHO FUELS USE REPORT
F
EFO00055
M
10-10-08
Social Security Number
Name
PLEASE
PRINT
Assumed Business Name (DBA)
OR
Federal Employer Identiication Number
TyPE
Address
City, State, and Zip Code
Section I.
FILING PERIOD Beginning ______, _______ and ending ▪ ______, _______
State use only
If you have already claimed a refund of this tax from the Tax Commission on another Form 75,
do not complete this form.
Section II.
BUSINESS ACTIVITIES Mark 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.
Outitter
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
Mark each box below that describes the nontaxable use(s) to claim a refund of fuels taxes.
Idaho TaX-PaId special fuels (diesel, propane, or natural gas) used in
*Idaho TaX-PaId gasoline used in
Stationary engines
Unregistered equipment (list) ____________________
Unregistered equipment (list) ________________
Refrigeration unit with separate tank
Intrastate motor vehicles off-highway miles (attach Form 75-IMV)
IFTA auxiliary engine allowance (attach Form 75-IC)
IFTA power take-off and auxiliary engine allowances
Intrastate motor vehicle auxiliary engine
(attach Form 75-IC)
allowance (attach Form 75-IMV)
Intrastate motor vehicle power take-off and auxiliary engine
15.
Aircraft (see instructions)
allowances (attach Form 75-IMV)
16.
Commercial motor boat
Federal, state, and local government motor vehicles
17.
Other (describe) ___________________________
8.▪ Aircraft (see instructions)
9. ▪
Other (describe) _______________________________
* Gasoline used in a registered motor vehicle (government or
privately owned) does not 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 (Sections V, VI, or VII) before completing this section.
Gasoline tax refund from page 2, Section V, line 5
$
Special fuels tax refund from page 2, Section V, line 6
Gasoline tax due from page 2, Section VI, line 4
Special fuels tax due from page 2, Section VI, line 5
....................................................................................Total of use tax due from page 2, Section VII, line 8
I paid the use tax with my sales/use tax return. Permit number _____________________________
Refund. If the total of lines 1 and 2 is greater than the total of lines 3, 4, and 5,
enter the difference
Tax Due. If the total of lines 1 and 2 is less than the total of lines 3, 4, and 5,
.
Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identiied below. Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct, and complete. See instructions.
Authorized signature
Date
SIGN
HERE
Title
Daytime phone
Paid preparer's signature
Preparer's EIN, SSN or PTIN
Address and phone number
Call 334-7660 in the Boise area or (800) 972-7660 toll free.
MAIL TO:
Idaho State Tax Commission
PO Box 76
Boise ID 83707-0076
EFO00055 10-10-08
Form 75 Page 2
A
B**
C**
D
E
G
Section V. FUELS TAX REFUND
Gasoline
Av Gas
Jet Fuel
Undyed Diesel*
Propane
Nat Gas
Totals
Total tax-paid gallons purchased
from all sources (whole gallons) ....
Total nontaxable gallons
(whole gallons)
Tax rate
.25
.07
.06
.181
.197
4.Fuels tax refund .............................
5.Gasoline tax refund. Add line 4, columns A, B & C. Enter here and on page 1, Section IV, line 1 ................................
6.Special fuels tax refund. Add line 4, columns D, E & F. Enter here and on page 1, Section IV, line 2 ..........................
Section VI. FUELS TAX DUE
Taxable gallons
3.Fuels tax due .................................
4.Gasoline tax due. Add line 3, columns A, B & C. Enter here and on page 1, Section IV, line 3 ..................................
5.Special fuels tax due. Add line 3, columns D, E & F. Enter here and on page 1, Section IV, line 4.............................
Section VII. USE TAX DUE
Number of gallons from
Section V, line 2
Average price per gallon
(carry 4 decimal places x.xxxx)
Less state fuels tax/gallon
Less federal fuels tax/gallon
The base cost per gallon
(line 2 less 3 & 4)
Total amount subject to use tax
(multiply line 1 by line 5)
Use tax due
(multiply line 6 by 6%)
Use tax due. Add line 7, columns A through F. Enter here and on page 1, Section IV, line 5
* Includes Biodiesel and Biodiesel Blends
** Rate change for Av Gas and Jet Fuel effective July 1, 2008.
EFO00055p3 10-10-08
Instructions for Idaho Form 75
Use this form for fuel purchased ON OR AFTER July 1, 2008.
WHO MAy FILE
Any person or entity that has purchased 50 gallons or more of Idaho tax-paid gasoline or any quantity of Idaho tax-paid special fuels (diesel, biodiesel, biodiesel blends, propane, or natural gas) and used the fuel for a nontaxable purpose may ile for a refund.
Only the inal user (consumer) of the fuel may ile Form 75.
•Any refund or tax due to a partnership or corporation must be reported by the business. It may not be applied to the individual returns iled by partners or shareholders.
•Any refund or tax due to a sole proprietorship must be reported by that individual.
You may claim a refund or report fuels tax due in one of the following ways: a) monthly, b) quarterly, c) annually, or
d)alternate period (any period greater than one month but not more than one year.)
If you ile the claim with your Idaho income tax return,
report the amount of the tax due or refund amount on the proper line of your income tax return, and attach a Form 75 to your return.
NOTE: Do not claim a refund for tax-paid fuel on your Idaho income tax return if you have previously
claimed a refund for the same tax-paid fuel on a separate Form 75 iled during the year.
You may claim a refund of Idaho fuels tax if:
•You buy fuel with Idaho fuels tax included and use the fuel for a nontaxable purpose. This includes using the fuel: in unregistered equipment; to operate a stationary engine; in a refrigeration unit or other auxiliary equipment that has a supply tank separate from the main supply tank of the motor vehicle; or for home heating purposes.
•You ile reports under the International Fuel Tax Agreement (IFTA) or operate an intrastate motor vehicle and use fuel from the main supply tank of a registered motor vehicle to operate power take-off equipment (special fuels only) or auxiliary engines (special fuels and gasoline). IFTA licensees must submit a copy of their IFTA report and Form 75-IC worksheet. Intrastate motor vehicle operators must complete and attach the Idaho Fuels Tax Refund Worksheet, Form 75-IMV. The allowances are listed in the Idaho Fuels Tax Administrative Rules, on the Form 75-IC worksheet, and on the Form 75-IMV worksheet. For more information, visit the Idaho State Tax Commission's Web site at tax.idaho.gov/ ifta.htm.
•You operate an intrastate motor vehicle and use special fuels on nontaxable roads. You must complete and attach the Idaho Fuels Tax Refund Worksheet, Form 75-IMV.
•You use special fuels in a motor vehicle owned and operated or leased and operated by an agency of the federal government or the state of Idaho, including its political subdivisions (local government).
•You buy gasoline or special fuels with Idaho motor fuels tax included and use the fuel in an aircraft. You may only claim a refund of the difference between the Idaho motor fuels tax rate and the aviation gasoline or jet fuel tax rate. See the section titled Aircraft Fuels Tax Refund.
you may not claim a refund of Idaho fuels tax for:
•Gasoline used in registered motor vehicles.
•Gasoline or special fuels used in recreational vehicles or noncommercial motorboats.
•Gasoline purchased from an Indian-owned retail outlet.*
•Special fuels purchased from certain Indian-owned retail outlets.*
You owe Idaho fuels tax if you purchased gasoline, special fuels, or aircraft fuel, and:
•You did not pay the Idaho fuels tax at the pump (including gasoline purchased from Indian-owned retail outlets and special fuel purchased from certain Indian-owned retail outlets*), and
•You used the fuel for a taxable purpose in Idaho.
*For information about Indian-owned retail outlets, see the "Fuel Purchased on Idaho Indian Rerservations" page at tax.idaho.gov (click on "Motor Fuels" then scroll down to the "Fuel Consumers" section).
RECORDKEEPING REQUIREMENTS
You must keep records that support your fuels tax refund claim. These records include all motor fuels receipts showing the total gallons of tax-paid fuel purchased, and the number of gallons of tax-paid fuel used in each type of equipment both taxable and nontaxable. You waive all rights to the refund if you don't keep the required records.
AIRCRAFT FUELS TAX REFUND
If you have paid the aviation gasoline tax or the jet fuel tax, no additional tax or refund is due.
Gasoline. If you buy gasoline and pay Idaho gasoline tax, then use the gasoline in an aircraft, you are entitled to a refund of the difference between the gasoline tax rate and the aviation gasoline tax rate.
Diesel. If you buy undyed diesel fuel and pay the Idaho diesel fuel tax, then use the tax-paid diesel fuel in an
EFO00055p4 10-10-08
Instructions for Idaho Form 75 - page 2
aircraft, you are entitled to a refund of the difference between the diesel fuel tax rate and the jet fuel tax rate.
Complete Section V FUELS TAX REFUND to compute
the refund amount for the gasoline and/or diesel fuel tax
and Section VI FUELS TAX DUE to compute the aviation
gasoline and/or jet fuel tax due.
AIRCRAFT FUELS TAX DUE
Complete Section VI FUELS TAX DUE of this form to compute the aircraft fuels tax due if the Idaho fuels tax has not been paid on the diesel, gasoline, or other fuels used in your aircraft. You must report the tax due at the jet fuel or aviation gasoline tax rate.
USE TAX DUE
Use tax does not apply when the fuel purchased would qualify for the production, manufacturing,
farming, or other exemptions.
When fuel is not subject to motor fuels tax, it is subject to sales tax unless a sales tax exemption applies. If sales tax was not collected on its purchase, the purchaser owes use tax.
Use tax is a tax on goods that are put to use in Idaho. If sales tax has not been paid on goods that are used (or stored for later use), the person who uses or stores the goods in Idaho owes a use tax (unless the goods are held for resale or some other exemption applies).
The sale of motor fuel is exempt from sales and use tax if the fuel is subject to motor fuel tax or if the motor fuel tax is paid when the fuel is purchased. However, when a refund of the motor fuel tax is obtained, the value of the fuel less the state and federal taxes, if applicable, becomes subject to use tax. (See Speciic Line 4
Instructions for Section VII to determine if federal taxes are deductible.)
If you owe 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 USE TAX DUE.
DETAILED INSTRUCTIONS
TAXPAyER INFORMATION
Enter name, assumed business name (DBA) (the name under which you are doing business), address, and Social Security number (SSN) or federal Employer Identiication Number (EIN).
If you are reporting as an individual or sole proprietor and
not as an S corporation, corporation, partnership, estate, or trust, you must use your SSN. DO NOT USE AN EIN.
yOU MUST PROVIDE THE INFORMATION REQUESTED FOR SECTIONS I, II, AND III TO RECEIVE A FUELS TAX REFUND. IF A FORM IS NOT COMPLETE, WE MAy RETURN IT TO yOU FOR CORRECTION.
FILING PERIOD
Section I. Enter the appropriate beginning and ending date for the iling period.
BUSINESS ACTIVITIES
Section II. Mark each box that describes the business activities of your company. If your company’s business activities are not described by any of the listed categories, mark the “Other” box and describe your company’s business activities.
Section III. Mark each box that describes the nontaxable use(s) to claim a refund of fuels taxes. For unregistered equipment, list the type of equipment in the space next to the boxes. Attach additional pages if needed. If you have nontaxable use of fuel that is not described by any of the listed categories, mark the “Other” box and describe your nontaxable use.
ROUNDING AMOUNTS
Except for lines 2, 3, 4, and 5 of Section VII, round the amounts on this report to the whole gallon or dollar. Reduce amounts less than .50 to the whole gallon or dollar. Increase amounts of .50 or more to the next whole gallon or dollar.
FUELS TAX REFUND
If you use Idaho tax-paid fuel from a bulk storage tank for a nontaxable purpose, you must complete the
IDAHO FUELS TAX REFUND WORKSHEET.
Section V. Line 1. Enter the number of Idaho tax-paid gallons of fuel, from all sources, used during the iling period in the appropriate column by fuel type.
Line 2. Enter the number of Idaho tax-paid gallons of fuel used for a nontaxable purpose during the iling period in the appropriate column by fuel type. You must support your refund claim with documentation. See recordkeeping requirements section.
Line 4. Multiply line 2 by line 3 for each fuel type.
FUELS TAX DUE
Section VI. Line 1. Enter the number of untaxed gallons of fuel used for a taxable purpose during the iling period in the appropriate fuel type column. Round to the nearest whole gallon.
Line 3. Multiply line 1 by line 2 for each fuel type.
Complete Section VII to report fuel USED on or after October 1, 2006, at 6%.
SPECIFIC LINE INSTRUCTIONS FOR SECTION VII You must separately calculate and report the USE TAX
EFO00055p5 10-10-08
Instructions for Idaho Form 75 - page 3
DUE in Section VII if you are reporting use tax and the fuel use falls under two or more of the following situations:
•Use qualiies for a federal tax refund.
•Use does not qualify for a federal tax refund.
•You are reporting dyed diesel fuel.
Make a copy of page 2 of the Form 75 for each additional calculation. Total the USE TAX DUE from each page 2 and include in the total for Section IV, line 5 of the Form 75.
Line 1. In the appropriate fuel type column, enter the number of gallons of fuel from Section V, line 2, or the number of gallons of untaxed fuel, that do not qualify for a sales tax exemption.
Line 2. To compute the average price per gallon, irst add the total cost of fuel for each fuel type purchased during the refund period. Next, divide that total by the number of gallons on line 1 in the same column. The computation must be carried to 4 decimal places (x.xxxx).
Line 3. Do not use line 3 for dyed diesel fuel because the state fuels tax is not included in the price of dyed diesel fuel.
Line 4. Enter the federal tax rate for each fuel type if:
•You purchased fuel that included the federal tax in the price, and
•You are eligible to receive a refund of the federal tax on that fuel.
For example:
•Federal refundable use. You may use line 4 if you are a contractor who purchased undyed diesel fuel, paid the federal tax, and used the fuel in a backhoe. If you have questions about federal nontaxable uses of fuel, please contact the Internal Revenue Service (IRS).
•Federal nonrefundable use. Do not use line 4 if you use undyed diesel fuel in a registered motor vehicle for which a refund of the federal tax is not allowed.
•Dyed diesel fuel. Do not use line 4 for dyed diesel fuel because the federal fuels tax is not included in the price of dyed diesel fuel.
Note: Line 4 is for calculation purposes only. You must make federal tax refund claims to the IRS.
Federal Tax raTes (as oF 7/1/2008)
av
Jet
Undyed
Com Nat
liq Nat
Gas
Fuel
diesel
.184
.194
.219
.244
.183
$.183*
.243
*Per thousand cubic feet. One thousand cubic feet equals 10 therms/gallons.
TOTAL REFUND OR TAX DUE
Section IV. Complete lines 1 through 7. (If the box for line 5 is checked, enter 0 on that line.)
If you are iling this Form 75 with your Idaho income
tax return, enter amounts from the following lines on your tax return.
•Section IV, line 1 on the Gasoline tax refund line.
•Section IV, line 2 on the Special fuels tax refund line.
•Section IV, the total of lines 3 and 4 on the Special fuels tax due line.
•Section IV, line 5 on the Sales/use tax due line.
SIGNATURE
You must sign Form 75 if you ile it separately from your income tax return. An unsigned form will delay your
refund.