Gasoline and Aviation — Publication 510

Ultimate purchasers. The following are the uses of gasoline for which a credit or refund may be allowable to an ultimate purchaser.

On a farm for farming purposes (credit only).
Off-highway business use.
Export.
In a boat engaged in commercial fishing.
In certain intercity and local buses.
In a school bus.
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 (see Sales by Registered Ultimate Vendors (Other Than State or Local Government Purchases) , later).
In an aircraft or vehicle owned by an air- craft museum.

The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser.

On a farm for farming purposes (credit only).
Export.
In foreign trade.
Certain helicopter and fixed-wing air ambulance uses.
In commercial aviation (other than foreign trade).
Exclusive use by a qualified blood collector organization.
Exclusive use by a nonprofit education organization.
Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors (Other Than State or Local Government Purchases) , later).
In an aircraft owned by an aircraft museum.
In military aircraft.

Claims by persons who paid the tax to the government. Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as a supply for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of other fuels. See Filing Claims, later.

Sales by registered ultimate vendors. This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card.

A state or local government for its exclusive use (including essential government use by an Indian tribal government).

14 Chapter 2 Fuel Tax Credits and Refunds Publication 510 (12-2025)

Credit card purchases. If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer:

Is registered by the IRS;
Has established that the amount of tax hasn’t been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund; and
Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax.

If the requirements above aren’t met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim.