Use on a farm for farming purposes Exclusive use of a state or local government Use in a vehicle owned by an aircraft museum Use in a boat employed in commercial fishing or transporting persons or property for compensation or hire or any other trade or business, unless the boat is used predominantly for entertainment, amusement, or recreation. Use in a school bus or the exclusive use of a nonprofit educational organization Use in a qualified local bus Use in a highway vehicle that is not registered and is not required to be registered under the laws of any state or foreign country(such as specially designed mobile equipment and construction, mining, manufacturing, processing, farming, drilling, timbering or other such specially designed equipment). Use in a vehicle owned by the United States that is not used on a highway Use in a vessel of war of the United States or any foreign nation Use other than as a fuel in a propulsion engine of a diesel-powered vehicle or diesel powered boat(such as home heating oil, use in stationary engines, or separately-powered motor to run a refrigeration unit, pump, generator, or mixing unit).