Fuel Sale Documentation Required

Section 63-2429, Idaho Code 01. Retail Sales Invoices for Delivered, Bulk Plant, and Station Sales. Any distributor who sells motor fuels and other petroleum products in Idaho will issue an original invoice to the purchaser; except when sales are accounted for monthly. The invoices may be issued to the purchaser at the time of billing. All sales invoices (including a credit card receipt used as a sales invoice) for motor fuels and other petroleum products sold at retail stations, bulk plants, or delivered to the customer’s location will contain the following: (7-1-25) a. A preprinted identification number, except when invoices are automatically assigned a unique identification number by a computer or similar machine when issued; (3-31-22) b. Name and address of the distributor; (3-31-22) c. Name of the purchaser; (3-31-22) d. Date of sale or delivery; (3-31-22) e. Type of fuel; (3-31-22) f. Gallons invoiced - reported as found in Section 137 of these rules; (7-1-25) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.05 State Tax Commission Idaho Motor Fuels Tax Administrative Rules Section 170 Page 7 g. Price per gallon and total amount charged. When taxable motor fuels products are sold, at least one (1) of the following is used to establish the Idaho fuels tax and transfer fee was charged: (7-1-25) i. The amount of Idaho fuels tax; (7-1-25) ii. The rate of Idaho fuels tax; and (7-1-25) iii. The amount of Idaho transfer fee; or (7-1-25) iv. A statement that the Idaho fuels tax and transfer fee are included in the price. (7-1-25) h. Delivered sales invoices will contain the purchaser’s address along with the origin and destination of the motor fuels and other petroleum products. (7-1-25) i. The sales invoice will contain double-faced carbons on the original of the first copy, unless invoices are automatically prepared by a computer or similar machine when issued. (3-31-22) 02. Correcting Sales Invoice Errors. An incorrect invoice should be canceled by a credit invoice and cross-referenced to all copies of the invoice covering the transaction being corrected. If a second sales invoice is issued, it will show the date and serial number of the original invoice and that the second invoice is in replacement or correction. (7-1-25) 03. Disallowing Tax-Paid Credit. Not including all the above documentation will result in an invalid sales invoice for a tax-paid fuel claim by the distributor’s customer. (3-31-22) 04. Documentation Necessary for Dyed Diesel Fuel. The state of Idaho follows the Internal Revenue Service standards regarding sales of dyed diesel fuel. The Internal Revenue Code calls for a notice stating “Dyed Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use” to be: (7-1-25) a. Provided by the terminal operator to any person who receives dyed diesel fuel at a terminal rack of that operator; and (3-31-22) b. Provided by any seller of dyed diesel fuel to the buyer if the fuel is located outside the bulk transfer/ terminal system and is not sold from a posted retail pump; and (3-31-22) c. Posted by a seller on any retail pump where the dyed diesel fuel is sold for use by the buyer. (3-31-22) d. The documentation notice found in this rule is necessary on shipping papers, bills of lading, and sales invoices accompanying the sale or removal of the fuel. Any person who does not provide or post the necessary notice is presumed to know that the fuel is used for a taxable purpose and is subject to penalties imposed by the Internal Revenue Service. (7-1-25) 151. -- 169. (RESERVED)