Advice on Fuel Refunds
If you burn clear, taxable diesel fuel in your floaters or pesticide applicators, you must clearly state on the refund form the description of these vehicles. The IL Dept of Revenue has recently rejected several refunds because the refund forms only described the equipment with the model number or simply as a "sprayer." The exemption that IFCA fought to secure for our industry back in 2001 only applies to self-propelled implements of husbandry equipped with flotation tires. Recently IDOR rejected several claims for pesticide applicators arguing that the tires are not "flotation." IFCA has met with IDOR staff to re-educate them on the legislative intent of the exception, in which we use the terminology "flotation" to describe tires in general that are on vehicles designed specifically to apply fertilizers or pesticides due to their weight dispersion or height, and NOT tires that are normally used for on-road purposes. If your motor fuel refund is rejected for your sprayers, please let Jean Payne know as we continue to work with IDOR to resolve this issue, and please also describe your application equipment in specific detail on the refund application.