States findings of the Legislature, opposes the neighboring state of Utah imposing an export tax on transportation fuels, and urges Utah to reconsider such tax.

The purpose of this Joint Memorial is to express the opposition of the Idaho Legislature to any proposal by the State of Utah to impose an export tax on transportation fuels sold outside its borders. The Legislature finds that such a tax would disproportionately increase fuel costs for Idaho families, farmers, and businesses, despite Idahoans already paying fuel taxes to support Idaho’s transportation system. The Legislature further finds that an export-based fuel tax would shift transportation funding responsibilities onto residents of neighboring states, raise concerns under established interstate fuel tax frameworks, and implicate constitutional limitations on state taxation of exports and interstate commerce. Accordingly, this Joint Memorial urges continued interstate cooperation and good-faith dialogue to address transportation funding and energy policy issues in a manner that preserves affordable energy prices and maintains the longstanding cooperative relationship between Idaho and Utah.