Fuel exported from this state if proof of actual exportation is made within 180 days after exportation. Fuel used for off-highway agricultural purposes. Undyed diesel fuel used in a vehicle off-highway, or to operate a power take off unit. In all cases, except fuel exported out of the state, the purchaser shall pay the tax and apply for a quarterly refund using one of these forms. Undyed Diesel Fuel Tax Refund Claim, form TC-942 .
Idle time falls within the meaning of operating a vehicle on public highways.
Fuel used for purposes such as idling to run heating, air conditioning, or other accessories is taxable.