When can I claim the Fuel Tax Credit for nontaxable use of gasoline?

Most people usually don't qualify for the Fuel Tax Credit because the credit is only for special nontaxable uses and sales of fuel.

Only the ultimate purchaser of the gasoline can claim this credit. A claim can't be made for personal use of gasoline, including in a motorboat (other than for commercial fishing).

For off-highway business use, the fuel must not have been used in a vehicle required to be registered for use on public roads.