What do the type of use codes for the Fuel Tax Credit mean?

  1. On a farm for farming purposes
  2. Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use)
  3. Export
  4. In a boat engaged in commercial fishing
  5. In certain intercity and local buses
  6. In a qualified local bus
  7. In a bus transporting students and employees of schools (school buses)
  8. For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use). For example, as heating oil or use in a motorboat.
  9. In foreign trade
  10. Certain helicopter and fixed-wing aircraft uses
  11. Exclusive use by a qualified blood collector organization
  12. In a highway vehicle owned by the United States that isn't used on a highway
  13. Exclusive use by a nonprofit educational organization
  14. Exclusive use by a state, political subdivision of a state, or the District of Columbia
  15. In an aircraft or vehicle owned by an aircraft museum
  16. In military aircraft

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