Undyed Diesel Fuel and Undyed Kerosene The term diesel fuel means any liquid (other thangasoline or kerosene) that, without further processing or blending, issuitable for use as a fuel in a diesel-powered highway vehicle ortrain. The term kerosene means the following fuels. The two grades of kerosene (No. 1-K and No. 2-K)described in ASTM Specification D 3699. Kerosene-type jet fuel (aviation-grade kerosene) describedin ASTM Specification D 1655 and military specifications MIL-T-5624Rand MIL-T-83133D (Grades JP-5 and JP-8). Caution: Aviation-grade kerosene that is to be used as fuel in an aircraftis subject to the rules for aviation fuel, discussed later. Nontaxable Uses No credit or refund is allowable for any use of dyeddiesel fuel and kerosene. You buy dyed diesel fuel and kerosene taxfree. The following is a list of the uses of undyed dieselfuel and undyed kerosene for which a credit or refund maybe allowable to an ultimate purchaser. Off-highway business use. Export. In an intercity or local bus. In a qualified local bus. In a school bus. Used other than as a fuel. In a vehicle owned by the United States. By a nonprofit educational organization. By an aircraft museum. In a train. Caution: Only a registered ultimate vendor can claim a credit or refund forthe nontaxable use of kerosene if the kerosene is sold from a blockedpump. See Blocked pump, later. Note: Austria InformationOnly a registered ultimate vendor (discussed next) can claim acredit or refund for undyed diesel fuel or undyed kerosene that isused on a farm for farming purposes or by a state or local government.Fuels used for these purposes cannot be considered as being used forany other nontaxable use. Registered Ultimate Vendors An ultimate vendor is the person that sells undyed diesel fuel orundyed kerosene to the user (ultimate purchaser) of the fuel for useon a farm for farming purposes or by a state or local government. Theultimate vendor must be registered with the Internal Revenue Serviceat the time the claim is made. Diesel fuel.The following is a list of the uses of undyed diesel fuel for whicha credit or refund may be allowable to the registered ultimate vendorthat sold the fuel. On a farm for farming purposes. By a state or local government. Kerosene.The following is a list of the uses of undyed kerosene for which acredit or refund may be allowable to the registered ultimate vendorthat sold the fuel. On a farm for farming purposes. By a state or local government. Any nontaxable use if sold from a blocked pump. Blocked pump.A blocked pump is a fuel pump that meets all of the followingconditions. It is used for retail sales of undyed kerosene for anontaxable use. hotel rooms EstorilIt must have a fixed location and cannot be used to deliverfuel into the fuel supply tank of a diesel-powered highway vehicle ortrain. It has on it a legible and conspicuous notice stating,"UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY."