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Off-Road Fuel Use
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Vehicle dealers must pay sales or use tax on fuel that's used for business activities, except when the fuel is used in a licensed motor vehicle.
For example, a vehicle dealer uses liquefied petroleum gas for heating and refrigerating. In this situation, the dealer paid state petroleum tax when they purchased the fuel, but later received a refund or credit of the state tax. The dealer then must pay use tax on the cost of fuel.