IFTA Fuel Exemptions

Exemptions





Jurisdiction:      Utah                                                                                                                                         Year of Report:    2017

Fuel Exemptions:  Yes
Comments: Dyed fuel, fuel used in a vehicle off-highway, off-highway agricultural use, fuel used to operate a PTO unit or used in a separately fueled engine that does not propel a vehicle on the highway. Per Utah Code, "highway" means the entire width between property lines of every way or place of whatever nature when any part of it is open to the public as a matter of right, for purposes of vehicular traffic. Fuel used in a vehicle off-highway must be accounted for and declared on the IFTA return per the IFTA agreement. Non-Utah based carriers may file for a fuel tax credit if undyed fuel is used in an exempt manner by filing form TC-922C. Utah based carriers must complete a TC-922A and TC-922B for the fuel credit. Sales tax must be declared on exempted fuel.
Off Road Diesel:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Per Utah Code, "highway" means the entire width between property lines of every way or place of whatever nature when any part of it is open to the public as a matter of right, for purposes of vehicular traffic. Fuel used in a vehicle off-highway must be accounted for and declared on the IFTA return per the IFTA agreement. Non-Utah based carriers may file for a fuel tax credit if undyed fuel is used in an exempt manner by filing form TC-922C. Utah based carriers must complete a TC-922A and TC-922B for the fuel credit. Sales tax must be declared on exempted fuel.
Temporary Permits:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Off loading/idle time :  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Indian Reservation Fuel:  
     Effective Date:(mm/dd/yyyy):  
Comments: The Ute Indian Tribe of the Uintah and Ouray Reservation may be entitled to a refund for motor or special fuel tax paid under certain circumstances as outlined in Utah Code Title 59 chapter 13 sections 201.5 and 301.5
Exempt Fuel Use Claim Required:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Non-Utah based carriers may file for a fuel tax credit if clear fuel is used in an exempt manner by filing form TC-922C. Utah based carriers must complete a TC-922A and TC-922B for the fuel credit. Sales tax must be declared on exempt fuel.
Farmers:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Purchase and use of any motor fuel within the state for the purpose of operating or propelling stationary farm engines and self-propelled farm machinery used for non-highway agricultural use, and that has paid the tax on the motor fuel, is entitled to a refund of the tax subject to the conditions and limitations provided under Utah Code Title 59 chapter 13 section 202.
Gasoline:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Gasohol:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
E-85:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
M-85:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
A-55:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Biodiesel:  
     Effective Date:(mm/dd/yyyy):