IDAPA 35.01.05.290 — REFUND CLAIMS - NONTAXABLE MILES

Sections 63-2410, 63-2423, Idaho Code
01.
Refunds to Consumers - Nontaxable Miles. Refund claims will be made on Tax Commission
prescribed forms. The records retention and fuel record mandates in Subsections 270.02 through 270.05 of these rules
also apply to this section.
(7-1-25)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.05
State Tax Commission
Motor Fuels Tax Administrative Rules
Section 290
Page 12
02.
Nontaxable Miles Defined. Nontaxable miles are miles driven on roads:
(3-31-22)
a.
Not open to the public;
(7-1-25)
b.
Not maintained by a governmental entity;
(7-1-25)
c.
Located on private property maintained by the property owner;
(7-1-25)
d.
Under construction and not open to the public; or
(3-31-22)
e.
Constructed and maintained by the United States Forest Service, the United States Bureau of Land
Management, the Idaho Department of Lands, or forest protective associations with which the state of Idaho has
contracted or become a member pursuant to Title 38, Chapter 1, Idaho Code. Miles traveled on these roads are
nontaxable when the contractor or subcontractor is mandated to pay the cost of maintaining these roads by contract or
permit.
(7-1-25)
03.
Mandatory Records - Mileage Records. Mileage records are needed to claim a refund of tax
when using special fuels on nontaxable roads. It is mandatory for claimants operating under the authority of IFTA or
IRP to follow the recordkeeping mandates of IFTA and IRP in addition to those of this section. Idaho Full Fee
registrants will also comply with Section 422 of these rules.
(7-1-25)
04.
Records - Actual Nontaxable Miles. Unless otherwise allowed by these rules, use of odometer,
hubometer, or GPS readings for each trip is mandatory to document actual nontaxable miles.
(7-1-25)
05.
Alternate Methods. A claimant, who is not an IFTA licensee or IRP registrant, may use an
alternate method to determine nontaxable miles or use a presumed miles per gallon (MPG) to determine fuel use.
(7-1-25)
a.
Estimating Nontaxable Miles. Nontaxable miles may be estimated by using maps, contracts, or a
Tax Commission approved trip analysis. The claimant is obligated to provide the documents supporting the estimate
upon request by the Tax Commission. Maps other than the Official Idaho Highway map miles are estimates. (7-1-25)
b.
Estimating Nontaxable Gallons. Nontaxable gallons may be estimated using presumed MPG. Upon
request, the claimant is obligated to provide the tax-paid fuel purchase records supporting the total gallons claimed.
(7-1-25)
i.
Presumed MPG by Weight. The following are presumed MPG by gross vehicle weight (GVW) or
registered GVW:
(7-1-25)
ii.
Presumed MPG by Operation. The following are presumed MPG for vehicles over 40,000 GVW or
registered GVW used in certain industries:
Over 40,000 GVW
4.0 MPG
Over 26,000 GVW to 40,000 GVW
5.5 MPG
Over 12,000 GVW to 26,000 GVW
7.0 MPG
12,000 GVW or less
10.0 MPG
Logging
4.3 MPG
Agricultural
4.5 MPG
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.05
State Tax Commission
Motor Fuels Tax Administrative Rules
Section 292
Page 13
(7-1-25)