Idaho Fuel Sales Taxes 2017 Idaho: Fuel Excise Taxes

Idaho:

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 motor fuels like gasoline.

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


Idaho Fuel Sales Taxes 2017 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 sales tax rate

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 sales tax rate

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 sales tax rate

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 sales tax rate

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  sales tax rate

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.

1450 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 Sales Taxes 2017 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
Components of gasoline price Components of diesel price

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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Source: http://www.salestaxhandbook.com/idaho/gasoline-fuel