The purpose of this Joint Memorial is to express opposition of the Idaho Legislature to any proposal by the state of Utah to impose an export tax on transportation fuels sold outside the state’s borders. You can read the bill text here.
Background: Since late 2025, media has been reporting on potential actions by the Utah legislature to lower fuel taxes for its citizens through a new tax on each gallon exported to neighboring state Idaho and Nevada. Through a myriad of channels, Idaho legislative leadership has been informed of such potential action and determined sources to be credible enough to take presumptive action, should such a bill be addressed in the Utah legislature, hence the Joint Memorial, HJM 012. Idaho has no refineries within her state boundaries and imports almost all of its transport fuels from Utah. The increased tax as assumed would have a disproportionate financial impact on Idaho citizens, but specifically our ag industry.