Idaho: Fuel Excise Taxes
Idaho Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Idaho and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Idaho Gasoline Tax
| Excise: | $0.32 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.33 / gallon |
Idaho Diesel Tax
| Excise: | $0.32 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.33 / gallon |
Idaho Gasohol Tax
| Excise: | $0.32 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.33 / gallon |
† Additional Applicable Taxes: Clean water tax
Other Idaho Fuel Excise Tax Rates
The primary excise taxes on fuel in Idaho are on gasoline, though most states also tax other types of fuel.
Idaho Aviation Fuel Tax
In Idaho, Aviation Fuel is subject to a state excise tax of $0.07/gal (as of 7/1/2008)
Point of Taxation: At the terminal (rack) when loaded into transportation equipment or when the shipment first crosses the border into Idaho.
Idaho CNG Tax
In Idaho, CNG is subject to a state excise tax of $0.32 per gasoline gallon equivalent (as of 7/1/2015)
Point of Taxation:
Idaho Jet Fuel Tax
In Idaho, Jet Fuel is subject to a state excise tax of $0.06/gal (as of 7/1/2008)
Point of Taxation: At the terminal (rack) when loaded into transportation equipment or when the shipment first crosses the border into Idaho.
Idaho LNG Tax
In Idaho, LNG is subject to a state excise tax of $0.349 per diesel gallon equivalent (as of 7/1/2015)
Point of Taxation:
Idaho Propane Tax
In Idaho, Propane is subject to a state excise tax of $0.232 per liquid gallon (as of 7/1/2015)
Point of Taxation:
Payment of Idaho Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the last day of each month for the previous month.
Idaho Fuel Tax Reports
Fuel producers and vendors in Idaho have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Idaho government. Click the button below to view details on two ID fuel tax reports.
View Fuel Tax Reports1450 Distributor's Fuel Tax Report - Idaho
Report Due: Last day of following month
Report Penalties: 5% penalty when filed late, minimum penalty is $10, there is no penalty when there is no tax due
Payment Due: Last day of following month
ReportPenalties: 5% penalty when filed late, minimum penalty is $10, there is no penalty when there is no tax due
PaymentPenalties: 5% penalty in addition to reporting penalty when paid late, minimum penalty is $10, there is no penalty when no tax is due.
1452 Terminal Operator's Report - Idaho
Report Due: Last day of following month
Payment Due: Last day of following month
Federal Fuel Excise Taxes
The price of all motor fuel sold in Idaho also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
| Gasoline | $0.18.4 per gallon |
|---|---|
| Diesel and Kerosene | $0.242 per gallon |
| Liquefied Petroleum Gas | $0.183 per gallon † |
| Liquefied Natural Gas (LNG) | $0.243 per gallon † |
| Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Idaho comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
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