ID H0161

Removes the exemption for special fuels dyed at a refinery or terminal under federal law (26 U.S.C. section 4082) and the Clean Air Act, making dyed fuels subject to Idaho's motor fuel tax.

Maintains the 25-cent per gallon tax rate on motor fuel received by distributors in Idaho.

Preserves existing exemptions for gaseous special fuels (except when delivered into motor vehicle tanks) and aircraft engine fuel.

Retains exemptions for up to 30 gallons of motor fuel transported in a vehicle's manufacturer's original tank by persons entering the state for their own use.

Clarifies tax treatment for federally-recognized Indian tribes and their members, requiring tax pass-through and allowing retailers to claim credits or refunds for exempt tribal consumers.