Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES
Section 35.01.05.290 - MOTOR VEHICLES REFUND CLAIMS - NONTAXABLE MILES
Current through August 31, 2023
Section 63-2423, Idaho Code
01. Refunds to Consumers - Nontaxable Miles. Tax-paid special fuels used as described in Section 63-2423, Idaho Code, qualifies for a fuels tax refund. Refund claims and required worksheets must be made on forms provided or approved by the Tax Commission. The records retention and fuel record requirements in Subsections 270.02 through 270.05 of these rules also apply to this section. (3-31-22)
02. Nontaxable Miles Defined. Nontaxable miles are miles driven on roads: (3-31-22)
03. Records Required - Mileage Records. Mileage records are required to claim a refund of tax when using special fuels on nontaxable roads. Claimants operating under the authority of the IFTA or IRP are required to follow the recordkeeping requirements of IFTA and IRP in addition to the requirements of this section. Idaho Full Fee registrants must follow the requirements of Rule 422 of these rules and this section. (3-31-22)
04. Records Required - Actual Nontaxable Miles. Nontaxable miles must be documented for each trip using odometer, hubometer, or GPS readings. (3-31-22)
05. Alternate Methods. A claimant may use an alternate method to determine nontaxable miles or use a presumed miles per gallon (MPG) to determine fuel use unless they are an IFTA licensee or IRP registrant in any participating jurisdiction. Claimants may estimate using one of the methods below. (3-31-22)
Over 40,000 GVW |
4.0 MPG |
Over 26,000 GVW to 40,000 GVW |
5.5 MPG |
Over 12,000 GVW to 26,000 GVW |
7.0 MPG |
12,000 GVW or less |
10.0 MPG |
(3-31-22)
Logging |
4.3 MPG |
Agricultural |
4.5 MPG |
Sand, gravel & rock hauling |
4.0 MPG |
Construction |
4.4 MPG |
(3-31-22)