IFTA Distance Exemptions


Distance Exemptions




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Jurisdiction: Idaho

Year of Report:

2024
Distance Exemptions:Yes
Comments: Sales tax is due on all fuel used for exempt distance claimed. Use Form 75 and 75-NM to pay sales tax. Records of travel are required for all exempt distance claimed. The refund for nontaxable miles should be filed on an Idaho Form 75NM.
Off highway:Yes
Effective Date:(mm/dd/yyyy):07/01/1983
Comments: Exempt off-highway (nontaxable) distance is not open to the public, not maintained by a government entity or private property. See Motor Fuels Rules 290 at http://adminrules.idaho.gov/rules/current/35/0105.pdf.
Forest Roads:Yes
Effective Date:(mm/dd/yyyy):07/01/1998
Comments: Distance traveled on forest roads may be claimed as exempt if the distance qualifies as nontaxable distance. The refund for nontaxable miles should be filed on an Idaho Form 75 and 75-NM. See Motor Fuels Rules 290 at https://adminrules.idaho.gov/rules/current/35/350105.pdf.
Agriculture Roads:No
Effective Date:(mm/dd/yyyy):
Comments:
Private Roads:Yes
Effective Date:(mm/dd/yyyy):07/01/2003
Comments: Distance traveled on private roads may be claimed as nontaxable distance. The refund for nontaxable miles should be filed on an Idaho Form 75 and 75-NM.
Federal Property:Yes
Effective Date:(mm/dd/yyyy):07/01/2003
Comments: Distance traveled on federal property may be claimed as exempt if the distance qualifies as nontaxable distance. The refund for nontaxable miles should be filed on an Idaho Form 75 and 75-NM.
Turn-pike Miles:No
Effective Date:(mm/dd/yyyy):
Comments: Idaho has no turnpikes or toll roads.
Trip Permit:Yes
Effective Date:(mm/dd/yyyy):07/01/2003
Comments: Carriers are limited to 3 permits per year. There is no limit to fuel permits. Distance traveled after purchasing a fuel tax or combined trip permit may be claimed as nontaxable distance. The refund for nontaxable miles should be filed on an Idaho Form 75 and 75-NM.
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