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 City Guy's First Tractor - by Fred Hambrecht. After living in apartments in Atlanta for more years than I care to remember, the wife and I decided to move to the country. Humming "Green Acres is the place for me..." we purchased a 29 acre tract about 60 miles south of Atlanta. Next came the house, I could talk about that ordeal for another two weeks... But, I want to talk about my tractor! We didn't even own a lawnmower, and all of a sudden we had enough grass to feed all the starving children of the bovine world. Naturally, I talked
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