Idaho 75 Template

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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.

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

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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

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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.

NONTAXABLE USE

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.

USE TAX DUE

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

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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)

*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.