Instructions For Form 8849 - Claim For Refund Of Excise Taxes

Instructions For Form 8849 - Claim For Refund Of Excise Taxes - 1997 Page 2

Type of Use Table

Item No.

Type of Use

On a farm for farming purposes

For business use other than in a vehicle registered (or

required to be registered) for highway use

Export

In a boat used in commercial fishing

For diesel fuel in a boat

In an intercity or local bus

For diesel fuel or special motor fuels in a qualified local

bus that

can seat at least 20 adults (excluding the driver) and

is under contract by a state or local government to

furnish (for compensation) intracity passenger land

transportation that is available to the general public and

is scheduled and along regular routes

In a bus that transports students and school employees

For diesel fuel other than as a fuel in the propulsion

engine of a diesel-powered highway vehicle or train

In foreign trade

In commercial aviation

Certain helicopter uses

In a highway vehicle owned by the United States that is

not used on a highway

Exclusive use by a nonprofit educational organization

Exclusive use by a state, political subdivision of a state,

or the District of Columbia

In an aircraft or vehicle owned by an aircraft museum

For aviation fuel used other than as a fuel in a

propulsion engine of an aircraft

For special motor fuels used other than as a fuel in a

propulsion engine of a motor vehicle or a motorboat

Instructions For Form 8849 - Claim For Refund Of Excise Taxes - 1997 Page 2