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Here in Wa. State off road is $2.10 a gallon and $2.75 for highway which is bulk to my farm. If the fuel you are buying is clear it has to be taxed at the refinery.
When I had only 1 bulk tank I would buy highway fuel then apply for a tax refund for the off road fuel used which was like applying for an audit from the IRS and the Dept of Revenue all at the same time, Now I have 2 tanks with no more audits.
 
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