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- Fuel used off road for manufacturing processes, tractors, saw mills, railroads, shovels, gravel pit & quarry machinery, yard locomotives, cranes, trucks on private property or roads, circus or carnival power, factory trucks, foundries, gasoline torches and furnaces, grain elevators, grist mills, creameries, cemeteries, garages, filling stations, type and printing presses, portable feed grinders, golf courses, camps, or any other industrial/commercial off road purpose. An equipment list must be submitted with your first claim and any changes to that list must be noted on future claims.Industrial/Commercial
- Blending agents for which the Michigan Motor Fuel Tax was paid which is used for nonhighway purposes may be claimed for refund. A statement must be submitted indicating the purpose for which the product is being used.Alcohol
First time filers must submit with their claim a copy of the Certificate of Authority issued by the FAA, and a printed flight schedule. - P.A. 1927, No. 150, as amended, the Motor Fuel Tax Act, and P.A. 1945, No. 327, as amended, the Aeronautics Code allow for refunds of $.015 (1 ½ cents) per gallon for fuel used in regularly scheduled interstate flights. In order to obtain a refund, this claim form must be completed in its entirety, and submitted with original invoices for fuel purchases, and any other documentation that may be required by the department to determine refund eligibility. Aviation
- building roads, paving bridges, sewers, drains, docks, dredges, oil drilling, excavating, well drilling, or any other construction/road building off road purpose. An equipment list must be submitted with your first claim and any changes to that list must be noted on future claims.Construction/Road Building
- Must be registered with the Michigan Community Action Agency Association as a Community Action Agency to qualify.Community Action Agencies
- fuel purchased and used by government agencies. Private agencies with contracts with the government may qualify under certain circumstances.Municipal and Federal Government
- fuel used for transporting students to and from school and school activitiesParochial Schools
- taxi cabs (must send copy of certificate of license (bond plate) from the city (cities) in which you operate), limousines (must be licensed with the Michigan Department of Transportation), buses (must send copy of contract specifying that you are transporting students to & from school)Municipal Franchise
- charter boats (must have certificate of inspection from DNR) commercial fishing boats, and various other exempt uses.Marine
- you may not claim any fuel used in ORV's snowmobiles, water skis, pontoons, or pleasure boats.Recreation
(diesel only) - an end user operating a motor vehicle with a common fuel supply tank from which diesel fuel is used both to propel the vehicle and to operate attached equipment may seek a refund in the amount of 15% of the tax paid. Attached equipment includes, but is not limited to, certain pumping, spraying, seeding, spreading, shredding, lifting, winching, dumping, cleaning, mixing, processing, and refrigeration equipment. It does not include a heater, air conditioner, radio, or any other equipment that is used in the cab of the motor vehicle and does not include any other equipment that the department reasonably determines does not meet this definition.Attached Equipment
If the department determined before the effective date of this section that a class of motor vehicles with attached equipment was eligible for a motor fuel refund in an amount different than 15% of the tax paid, that percentage shall apply to to those motor vehicles on and after the effective date of this section.
If you feel that the attached equipment uses more than 15%, you may submit a written request with evidence that a refund of more than 15% is justified. The department shall determine the evidence that is necessary to justify a refund of more than 15% of the tax paid.
Below is a list of classes of motor vehicles with attached equipment determined to be eligible for refund different than 15% of the tax paid and their approved refund percentages:
|Round Log Boom Truck||20%|
|Ready Mix Concrete Truck||30%|
|Concrete Pipe Boom Truck||30%|
|PTO for loading/unloading||7.5%|
If you believe you qualify for this refund, please call Special Taxes Division, Motor Fuel Unit at 517-636-4600.