The law lists 10 reasons why gasoline would be exempt from the 19-cents-per-gallon tax (15 cents for diesel fuel). Most interesting to those working in the landscaping industry is the reason stating that vehicles using fuel “FOR A PURPOSE OTHER THAN THE OPERATION OF A VEHICLE ON A PUBLIC ROAD” are exempt from the fuel tax.

Terry Stanton, state Treasury spokesman, said that these types of vehicles do not take advantage of the state’s highways. According to Stanton, the refunds are claimed most often by “heavy users” and must be filed within 18 months after the fuel has been used.

Visit https://treas-secure.state.mi.us/motorfuel/request.htm or call (517) 373-3180 to request a refund form.