IFTA Distance Exemptions

Distance Exemptions

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Jurisdiction: Idaho
Year of Report:	2014
Distance Exemptions:	Yes
Comments:	Sales tax is due on all fuel used for exempt distance claimed. Use Form 75 and 75-IC to pay sales tax. Records of travel are required for all exempt distance claimed.
Off highway:	Yes
Effective Date:(mm/dd/yyyy):
Comments:	Exempt off-highway distance is not open to the public, not maintained by a government entity or private property. See Motor Fuels Rules 290 and 292 at http://adminrules.idaho.gov/rules/current/35/0105.pdf.
Forest Roads:	Yes
Effective Date:(mm/dd/yyyy):
Comments:	Distance traveled on forest roads may be claimed as exempt if the distance qualifies as exempt off-highway distance.
Agriculture Roads:	Yes
Effective Date:(mm/dd/yyyy):
Comments:	Distance traveled on agricultural roads may be claimed as exempt if the distance qualifies as exempt off-highway distance.
Private Roads:	Yes
Effective Date:(mm/dd/yyyy):
Comments:	Distance traveled on private roads may be claimed as exempt distance.
Federal Property:	Yes
Effective Date:(mm/dd/yyyy):
Comments:	Distance traveled on federal property may be claimed as exempt if the distance qualifies as exempt off-highway distance.
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):
Comments:	Carriers are limited to 3 permits per year. Distance traveled after purchasing a fuel tax or combined trip permit may be claimed as exempt distance.

Jurisdiction: Idaho