Alternative Fuel Tax Exemption

June 08, 2004

Summary

Idaho offers distributors of alternative fuels an exemption of up to 10% off the state excise tax on fuels. The 10% exemption is equivalent to a 2.5-cents per gallon exemption; the state tax on fuels is 25-cents per gallon. The exemption applies to gasohol and biodiesel. Gasohol is defined as gasoline containing a mixture of no more than 10% blend anhydrous ethanol. Biodiesel is defined as any fuel or mixture of fuels that is derived in whole or part from agricultural products or animal fats for the waste of such products, and is suitable for use as fuel in diesel engines.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Idaho
Incentive Type: Corporate Tax Exemption
Web Site:
Administrator: Office of Energy Resources
Start Date:
Eligible Renewable/Other Technologies:
Incentive Amount: $0.025 per gallon
Maximum Incentive: 10%

Authorities

Name: 63-2405, Idaho Code

Contact

Name: John Crockett
Organization: Office of Energy Resources
Address: 304 N. 8th Street, Suite 250
Boise ID 83720-0199
Phone: (208) 332-1673
Email: john.crockett@oer.idaho.gov
Name: Public Information
Organization: Idaho Tax Commission
Address: 11321 W. Chinden Blvd.
Boise ID 83714
Phone: (208) 334-7660
Email: taxrep@tax.idaho.gov

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.