TRANSPORTATION TAX – 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.

Idaho's HJM 12 is a joint memorial expressing opposition to Utah's proposed export tax on transportation fuels. It states that Utah's plan would impose an additional tax on fuel Idaho imports (70,000 barrels daily, 75% for Idaho consumers), creating a duplicate tax burden for Idaho businesses and residents. The memorial cites constitutional concerns under Article I, Section 10 of the U.S. Constitution and warns the tax would add hundreds of millions in annual costs to Idaho families and businesses. Idaho urges Utah to reconsider the proposal and maintain cooperative energy partnerships. As a non-binding memorial, it does not change laws but formally documents Idaho's position.