Chapter 2
Definitions of Nontaxable Uses

This chapter defines the nontaxable uses listed in chapter 1 under each type of fuel. Check those lists to determine if the nontaxable use applies to the fuel for which you want to claim a credit or refund.

Farming Purposes

Off-Highway Business Use

Export

Commercial Fishing

Buses

Used Other Than as a Fuel

Foreign Trade

Military Aircraft

Helicopter and Fixed-Wing Air Ambulance

Vehicle Owned by the United States

Nonprofit Educational Organization

State or Local Government

Aircraft Museum

Commercial Aviation

Train

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