Fuels Used in
Off-Highway
Business Use(p82)

You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use.

This 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 recreational motorboat.

Off-highway business use includes the use of fuels in a trade or business in any of the following ways.

• In stationary machines such as generators, compressors, power saws, and similar equipment;
• For cleaning ; and
• In forklift trucks, bulldozers, and earthmovers.

Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. For more information, see Publication 510.