Arizona has done that for years on off road fuel. AZ requires that you file a income tax return to get the refund paid on off road fuel. This way they collect state income tax at the same time.
I'm surprised that more states haven't went to this type of tax collecting as then it's on the tax payer to get the refund and not the state to track the sales.
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Today's Featured Article - A 1937 John Deere Unstuck - by Gary Hickman. Here is my story of how I got the pistons out of a 1937 JD B that the engine had been stuck for about 14 years: About 12 years ago my Dad gave me one of the tractors I ran as I was growing up on our farm in central Nebraska. The engine on this tractor, a 1937 John Deere "B", had been stuck for 2 years before he gave it to me. This last spring (1999) I hauled the tractor to our 2 acre lot in St. Libory Nebraska where it joined my antique machinery collection, at that time a 1929 Caterpillar T
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