Yep. So why can't we buy 'off road gasoline' without the tax? I don't use my mower, snowblower, weedwacker, tiller, wood chipper, pressure washer, chainsaw... on the road. :soapbox:
And actually the red dyed off road fuel, is required by law to be notated on your taxes when file as a farm each year. Same with any farm related purchase that you didn’t pay sales tax on. I can’t imagine the average person doing that consistently