Section 35.01.05.290 - MOTOR VEHICLES REFUND CLAIMS - NONTAXABLE MILESSection 63-2423, Idaho Code
01.Refunds to Consumers - Nontaxable Miles. Tax-paid special fuels used as described in Section 63-2423, Idaho Code, qualifies for a fuels tax refund. Refund claims and required worksheets must be made on forms provided or approved by the Tax Commission. The records retention and fuel record requirements in Subsections 270.02 through 270.05 of these rules also apply to this section.02.Nontaxable Miles Defined. Nontaxable miles are miles driven on roads:a. Not open to the public; orb. Not maintained by a governmental entity; orc. Located on private property maintained by the property owner; ord. Under construction and not open to the public; ore. 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 Chapter 1, Title 38, Idaho Code. Miles traveled on these roads are nontaxable when the contractor or subcontractor is required to pay the cost of maintaining these roads by contract or permit.03.Records Required - Mileage Records. Mileage records are required to claim a refund of tax when using special fuels on nontaxable roads. Claimants operating under the authority of the IFTA or IRP are required to follow the recordkeeping requirements of IFTA and IRP in addition to the requirements of this section. Idaho Full Fee registrants must follow the requirements of Rule 422 of these rules and this section.04.Records Required - Actual Nontaxable Miles. Nontaxable miles must be documented for each trip using odometer, hubometer, or GPS readings.05.Alternate Methods. A claimant may use an alternate method to determine nontaxable miles or use a presumed miles per gallon (MPG) to determine fuel use unless they are an IFTA licensee or IRP registrant in any participating jurisdiction. Claimants may estimate using one of the methods below.a. Estimating Nontaxable Miles. Nontaxable miles may be estimated by using maps, contracts, or a Tax Commission approved trip analysis. Upon request, the claimant must provide the documents supporting the estimation. Maps other than the Official Idaho Highway map miles are estimates.b. Estimating Nontaxable Gallons. Nontaxable gallons may be estimated using presumed MPGs. Upon request, the claimant must provide the tax-paid fuel purchase records supporting the total gallons claimed.i. Presumed MPGs by Weight. The following are presumed MPGs by gross vehicle weight (GVW) or registered GVW: 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 |
ii. Presumed MPGs by Operation. The following are presumed MPGs for vehicles over 40,000 GVW or registered GVW used in certain industries: Logging | 4.3 MPG |
Agricultural | 4.5 MPG |
Sand, gravel & rock hauling | 4.0 MPG |
Construction | 4.4 MPG |
Idaho Admin. Code r. 35.01.05.290