Idaho
Ranks 18 of 51 on state gasoline taxes: 33.0¢ per gallon against a 33.1¢ average.
- Gasoline · state 33.0¢
- Diesel · state 33.0¢
- Taxed at first receiver
- As of 2026-10-29
What sits between the rack and the pump
Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.
Gasoline
| Federal exciseincl. 0.1¢ LUST | 18.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 32.0¢ |
| Other state taxes and feesEIA · 2026-07-01 | 1.0¢ |
| Transfer feeinside "other" above · FTA booklet | 1.00¢ |
| Federal + state, before local and price-based taxes | 51.4¢ |
Diesel
| Federal exciseincl. 0.1¢ LUST | 24.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 32.0¢ |
| Other state taxes and feesEIA · 2026-07-01 | 1.0¢ |
| Transfer feeinside "other" above · FTA booklet | 1.00¢ |
| Federal + state, before local and price-based taxes | 57.4¢ |
The state's own answers
From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.
- Point of taxation
- Select all that apply for each fuel type: Gasoline: First Receipt into Storage into Terminal or Refinery Diesel: First Receipt into Storage into Terminal or Refinery Aviation Fuel: First Receipt into Storage into Terminal or Refinery Jet Fuel: First Receipt into Storage into Terminal or Refinery
- Rate reported
- Gasoline: .32/gal plus $0.01 transfer fee / Diesel: .32/gal plus $0.01 transfer fee
- Gallons basis
- Calculation basis: Gross Gallons Please provide the reference information: 35-01.05 - Idaho Motor Fuels Tax Administrative Rules https://files.dfm.idaho.gov/dfm-admin-website/rules/current/35/350105.pdf
- Fees
- What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: Idaho Code Section 41-4903(23) – petroleum and petroleum products defined Idaho Code Section 41-4909(7) – transfer fee imposed https://legislature.idaho.gov/statutesrules/idstat/Title41/T41CH49
- Rate updates
- Please list any rate updates for your state: N/A
- Sales tax on fuel
- Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: Yes If so, how are the rates calculated? How often does the rate change? Is tax imposed on volume or value and when is it collected?: All fuel is subject to sales tax unless an exemption applies. Any fuel is subject to sales tax when the fuels tax is refunded. Dyed diesel and other motor fuel without fuel tax included in the price is subject to sales tax. Idaho Code Section 63-3622C. https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3622C
- Confidence
- high
Every component in force, with its source
Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.
| Product | Component | Amount | In force | Source | Citation |
|---|---|---|---|---|---|
| diesel | State excise State excise |
32.000¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Other state taxes and fees Other state taxes and fees |
1.000¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Named fee Transfer fee |
1.000¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
FTA booklet, Section 6 ↗ |
| gasoline | State excise State excise |
32.000¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Other state taxes and fees Other state taxes and fees |
1.000¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Named fee Transfer fee |
1.000¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
FTA booklet, Section 6 ↗ |
How the rate has moved
Gasoline
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 21.0¢ → 2024: 32.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 26.0¢ → 2026: 33.0¢ · series page and chart
Diesel
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 21.0¢ → 2024: 32.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 26.0¢ → 2026: 33.0¢ · series page and chart
Rack markets this stack applies to
Sources: EIA, Federal and state motor fuels taxes (public domain); Federation of Tax Administrators, Motor Fuel Tax Information by State; FHWA Highway Statistics MF-205; state revenue agencies as cited. Not tax advice.
Rates are pipeline line-haul transcribed from published FERC tariffs; every figure cites its tariff and item. Cost to serve (netback) adds origin spot price and destination fees. "Confirmed" links match a tariff delivery point to the facility; "same city" means the point is in the facility's city — plausible, not proof; "per research" means the facility's research profile names the pipeline as an outlet.