IDAPA 35.01.05.132 — LICENSED GASEOUS SPECIAL FUELS DISTRIBUTOR'S REPORTS

Section 63-2424, Idaho Code
01.
Receipt of Gaseous Fuels. The motor fuels tax is not imposed on gaseous special fuels when the
fuels are received, as defined in Section 63-2403, Idaho Code. Propane and natural gas are presumed to be tax-
exempt fuels unless delivered into the main supply tank of a licensed, or required to be licensed, motor vehicle.
(3-31-22)
02.
Documentation of Exempt Sales of Gaseous Special Fuels Delivered into Motor Vehicles.
Gaseous special fuels delivered into the fuel supply tank of a licensed, or required to be licensed, motor vehicle are
taxable except for:
(3-31-22)
a.
Government. Gaseous special fuels used by vehicles owned or leased, and operated by the federal
government, or by an instrumentality of the state of Idaho, including all its political subdivisions, are exempt from the
motor fuels tax on gaseous special fuels. The distributor will record the name of the governmental entity, the license
or identification number of the vehicle, and the type of vehicle on the sales document.
(7-1-25)
b.
Manned and Unmanned Stations. A manned station will have a representative at the point of sale to
visually inspect the vehicle in order to make exempt sales of gaseous special fuels. Exempt sales of gaseous special
fuels from an unmanned station are allowed when each sale is recorded by other visual means. When a distributor
cannot meet the previous two requirements, it will request approval from the Tax Commission before making exempt
sales of gaseous special fuels.
(7-1-25)