taxmap/pubs/p225-065.htm#en_us_publink100073209You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use.
taxmap/pubs/p225-065.htm#en_us_publink100073210This is any use of fuel in a trade or business or in an income-producing activity. The use must not be in a highway vehicle registered or required to be registered for use on public highways. Off-highway business use generally does not include any use in a motorboat.
taxmap/pubs/p225-065.htm#en_us_publink100073211Off-highway business use includes the use of fuels in any of the following ways.
- In stationary machines such as generators, compressors, power saws, and similar equipment.
- For cleaning purposes.
- In forklift trucks, bulldozers, and earthmovers.
Generally, it does not include nonbusiness, off-highway use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. For more information, see Publication 510.
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