IFTA Vehicle Exemptions

Exemptions





Jurisdiction:      Idaho                                                                                                                                    Year of Report:    2017

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. The refund for nontaxable miles should be filed on an Idaho Form 75NM.
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:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
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.