Fuel Tax Refund Permit
Refund permit authorizes any person who has paid the Iowa motor fuel tax or special fuel tax on fuel used for nontaxable purposes to apply for a refund of the tax.
Code Citation IC 452A
Who Applies Refunds allowed: Agricultural Production – Farmers, ranchers, greenhouses, and other similar businesses using fuel in agricultural or livestock production. Federal Government – The United States, its agencies and instrumentalities. State Government – The State of Iowa, its agencies and political subdivisions. Other Political Subdivisions – An entity that (a) has a specific geographic area, and (b) has public officials elected at public elections, and (c) has taxing power, and (d) benefits the general public, and (e) is approved by the State of Iowa. This includes counties, cities, and schools. Benefited Fire Districts – If the fuel is used for public purposes. Urban Transit System – Bus systems that transport passengers without discrimination, primarily on the streets of cities, and meet the requirements of the Iowa DOT. Regional Transit System – A public transit system serving one county, or all or part of a multi-county area, whose boundaries correspond to the regional planning areas designated by the governor or approved by the Iowa Department of Revenue. Native American Tribe – Native American Tribes who purchase and use fuel for tribal purposes on their own Indian Country and/or Native American Tribes who sell directly to their tribal members on their own Indian Country. Contract Carrier – A carrier who has a contract with a public school under Iowa Code section 285.5 for transporting students. Commercial Fishing – Licensed and operating under an owner\’s certificate issued pursuant to Iowa Code section 482.4; for fuel used in watercraft. Home Heating – Fuel used in home heating. Extraction and Processing of Natural Deposits – Fuel used for extraction and processing of natural deposits. Denaturing Alcohol – Fuel used for denaturing alcohol. Refrigeration Units (reefers) – Fuel used in refrigeration units. Pumping Credits (dry products) – Fuel placed in the supply tank of a motor vehicle when the motor is used as a power source for off-loading. Pumping Credits (wet products) – Fuel placed in the supply tank of a motor vehicle when the motor is used as a power source for off-loading. Off Road – Fuel used in unlicensed vehicles not operated on public highways. Racing Fuel – Fuel used to power vehicles used in racing. Export of Tax Paid Fuel – Fuel purchased tax-paid and sold in smaller quantities (less than transport load) to consumers outside the state. Idle Time – Fuel used when the engine is running but not propelling or operating the vehicle. Power Takeoff – Fuel used for powering auxiliary equipment that is powered by the power takeoff. Ready Mix – Fuel placed in the fuel supply tank of the vehicle; refund on 30 percent; accurate records must be maintained. Solid Waste – Fuel placed in the fuel supply tank of the vehicle; refund on 30 percent; accurate records must be maintained. There is no refund for fuel used in aircraft or pleasure boats.
When To Apply Anytime after fuel is purchased, Iowa tax paid and fuel is used for nontaxable purposes.
Initial Requirements A claim for refund may be filed once a sixty dollar minimum is met; the claim for refund must be filed within three years. Income tax credit is also available for most claimants and claim types rather than obtaining a refund permit. Direct deposit of refunds is available. Use form 90-303.
Duration A permit is valid until canceled by the permit holder or revoked by the Department of Revenue.
Processing Time Four to six weeks.
Fee Structure No fees.
Renewal Requirements Does not pertain.
Exam Does not pertain.
Additional Information None.
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