IDAPA 35.01.05.171 — MOTOR FUELS EXEMPTION FROM SALES TAX

Sections 63-2431, 63-3622C, Idaho Code
Any sale of motor fuels that is subject to motor fuels tax is exempt from Idaho sales tax under Title 63, Chapter 36,
Idaho Code. If such purchases are later included in credits or refunds for motor fuels tax paid and not subject to taxes
imposed by Title 63, Chapter 24, Idaho Code, and no other exemption applies, sales and use tax is applicable. Sales of
dyed fuel are subject to Idaho sales tax unless exempted under the Idaho Sales Tax Act and Rules. Sales of dyed fuel
are exempt from Idaho sales tax only if the seller has taken from the purchaser a sales tax exemption certificate in the
manner outlined in IDAPA 35.01.02, "Idaho Sales and Use Tax Administrative Rules." However, if the dyed fuel
product delivered into a bulk storage tank is used exclusively for home heating purposes, a sales tax exemption
certificate is not necessary.
(7-1-25)