~50

Alternative Fuels Tax Exemption and Refund for Government Fleet Vehicles

State excise tax does not apply to some special fuels, including gaseous special fuels. Special fuels include compressed and liquefied natural gas, liquefied petroleum gas (propane), hydrogen, and fuel suitable for use in diesel engines. In addition, state excise tax paid on special fuels used in motor vehicles that the state or federal government owns or leases may be refunded, as long as the tax was originally paid directly to a special fuel vendor. The tax refund is not available for special fuels a registered motor vehicle uses while idling. Idling means a period of time greater than 15 minutes when the motor vehicle is stationary with the engine operating. (Reference Idaho Statutes 63-2401, 63-2402, and 63-2423)

Natural Gas Tax

Compressed natural gas used as a special motor fuel is subject to the state fuel excise tax rate of $0.32 per gasoline gallon equivalent, measured at 5.66 lbs. or 126.67 cubic feet at a base temperature of 60 degrees Fahrenheit and a pressure of 14.7 lbs. per square inch. Liquefied natural gas is also subject to the excise tax rate of $0.349 per diesel gallon equivalent, measured at 6.06 lbs. (Reference Idaho Statutes 63-2401 and 63-2424)

2016 Session - Proposed Legislation

HB-624

Amends the registration fee to include hybrids from the $140 fee that is currently imposed on electric vehicles and hybrid electric vehicles. Reference - HB624 Bill History, Reference - HB624 Bill TextStatus: passed House 3/24/16; to Senate Transportation 3/24/16.

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2015 Session - Proposed Legislation

HB-132

Amends motor fuel tax to clarify that CNG is taxed as a special motor fuel at the gasoline rate and based on GGE of 5.66 lbs. LNG is to be taxed based on a DGE of 6.06 lbs. Idaho tax rate is $0.25 for both gasoline and diesel fuel. Reference - HB132 Bill History, Reference - HB132 Bill Text Passed House on 3/3/15; passed Senate on 3/19/15; to Governor on 3/25/15; Enacted 3/30/15

HB-144

Amends motor fuel tax to clarify that CNG is taxed as a special motor fuel at the gasoline rate and based on GGE of 5.66 lbs. LNG is to be taxed based on a DGE of 6.06 lbs. Idaho tax rate is $0.25 for both gasoline and diesel fuel. Also removes option to pay decal fee. Includes increase in tax on fuels from $0.25 to $0.33 starting July 1, 2015. Fuels used in diesel fueled vehicles will pay additional 4 cent starting July 1, 2015. The rates here also will increase by 1 cent per year starting in 2016. Reference - HB144 Bill History, Reference - HB144 Bill Text

HB-260

Appears to include new provision that imposes new fee of $120 for electric vehicles, over and above any other registration fees. Hybrids would pay fee of $65. Reference - HB260 Bill History, Reference - HB260 Bill Text

HB-312

Imposes new $100 fee on hybrid electric vehicles and $150 on electric vehicles. Amendment changes hybrid fee to $75 and EV to $140. Also increases the motor fuels tax from $0.25 to $0.32. The motor fuel tax change is effective July 1, 2015. Reference - HB312 Bill History, Reference - HB312 Bill Text Status: Enacted 4/21/15

2014 Session - Proposed Legislation

Idaho has no proposed 2014 NGV legislation as of this update

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2013 Session - Proposed Legislation

HB-338

Makes various changes among that adding a new fee of $140 on electric vehicles and $75 on hybrids to be charged along with other registration fees. Reference - HB338 Bill History, Reference - HB338 Bill Text Introduced on March 27 2013 - 25% progress, died in chamber

HB-341

Contains same treatment of electric vehicles and hybrids as HB 338 but otherwise is different bill. Reference - HB341 Bill History, Reference - HB341 Bill Text Introduced on March 27 2013 - 25% progress, died in chamber