Refunds are allowable for the tax paid on motor fuel and undyed special fuel in the following situations:
Agricultural Production
Farmers, ranchers, greenhouses, and other similar businesses using motor fuel or undyed special fuel in agricultural or livestock production.
Federal Government
The United States, its agencies and instrumentalities. This includes the Red Cross, Project Head Start, Federal Land Banks and Federal Land Bank Associations.
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 public schools. The refund is not available to agencies or instrumentalities of a political subdivision, but rather only to the agencies and political subdivisions of the state of Iowa.
Benefited Fire Districts
If the fuel is used for public purposes. Districts should apply for an Other Political Subdivision refund permit.
Urban Transit System
Bus systems that transport passengers without discrimination, primarily on the streets of cities, and meet the requirements of the Iowa Department of Transportation. Also included is a company operating a taxicab service under contract with an Iowa urban transit system.
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 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
Motor fuel or undyed special fuel used in home heating.
Extraction and Processing of Natural Deposits
Motor fuel or undyed special fuel used for extraction and processing of natural deposits.
Denaturing Alcohol
Motor fuel or undyed special fuel used for denaturing alcohol.
Refrigeration Units (reefers)
Motor fuel and undyed special fuel used in refrigeration units.
Pumping Credits (dry products)
Motor fuel or undyed special 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)
Motor fuel or undyed special fuel placed in the supply tank of a motor vehicle when the motor is used as a power source for off-loading
Off Road
Motor fuel and undyed special fuel in unlicensed vehicles not operated on public highways.
Racing Fuel
Fuel used to power vehicles used in racing. Users of racing fuel should apply for an Off Road refund permit.
Export of Tax Paid Fuel
Distributors only. Motor fuel or undyed special fuel purchased tax-paid and sold in smaller quantities (less than transport load) to consumers outside the state.
Idle Time
Motor fuel or undyed special fuel used when the engine is running but not propelling or operating the vehicle.
Power Takeoff
Motor fuel or undyed special fuel used for powering auxiliary equipment that is powered by the power takeoff.
Ready Mix
Motor fuel or undyed special fuel placed in the fuel supply tank of the vehicle; refund on 30 percent; accurate records must be maintained.
Solid Waste
Off-loading. Motor fuel or undyed special fuel placed in the fuel supply tank of the vehicle; refund on 30 percent; accurate records must be maintained.
Refund Agent
A person requesting a refund for idle time, power takeoff, refrigeration units, pumping credits, or transport diversions may designate another person as an agent to file the claim and receive the refund. See the previous definitions for the following: Reefer Unit, Pumping Credits (dry products), Pumping Credits (wet products), Idle Time, Power Takeoff.
Transport Diversions
Transport loads of motor fuel or undyed special fuel which are sold tax-paid with an Iowa destination and later diverted to a point outside the state.
Report Transport Diversions
Casualty Losses
Fuel lost or destroyed through fire, explosion, lightning, flood, storm, leakage, theft or other casualty.
Special Fuel Blending Errors
This type of claim is similar to a casualty loss in that it relates to contamination of undyed special fuel. If dyed special fuel is inadvertently mixed with tax-paid undyed special fuel - to the extent that the undyed fuel must be converted to exempt dyed fuel by having additional dye added - the tax is refundable on the undyed special fuel.
Tax Overpaid or Underpaid on Blended Fuel
This arises when the tax rate on the final blended product is different than the fuel tax rate of the individual products prior to blending.