What is a nontaxable use or sale of fuel?

The following may qualify as nontaxable uses or sales of fuel, depending on the type of fuel used:

• In a home for heating, lighting, or cooking
• On a farm for farming purposes
• Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use)
• Export
• In a boat engaged in commercial fishing
• In certain intercity and local buses
• In a qualified local bus
• In a bus transporting students and employees of schools (school buses)
• Diesel fuel and kerosene (other than kerosene used in aviation) used other than as fuel in the propulsion engine of a train or for a diesel-powered highway vehicle. For example, kerosene used to heat your home.
• In foreign trade
• Certain helicopter and fixed-wing aircraft uses
• Exclusive use by a qualified blood collector organization
• In a highway vehicle owned by the United States that isn't used on a highway
• Exclusive use by a nonprofit educational organization
• Exclusive use by a state, political subdivision of a state, or the District of Columbia
• In an aircraft or vehicle owned by an aircraft museum
• In military aircraft