Every aggregate haul truck spends its day in two different tax categories, often within the same shift. The miles it drives on public roads between the quarry and the job site count as on-road diesel use, which feeds directly into your quarterly IFTA return and is reconciled against the miles logged in each jurisdiction the truck passes through. The hours it, or the loaders and excavators working the pit, spend running off public roads count as off-road use, which never enters that IFTA mileage calculation and is eligible for a refund of the road-use excise tax built into the price of every gallon.
That split looks simple on paper. In practice, on-road fuel is taxed, IFTA-reportable, and tracked by state and mileage, while off-road fuel is exempt from that road tax, rebate-eligible, and tracked by equipment hours or gallons dispensed on-site rather than by road miles at all. A truck that spends the morning idling at a crusher and the afternoon hauling loaded trailers down the highway generates both categories before lunch.
A typical large-scale mining operation can get away with tracking off-road fuel almost exclusively, since most of its equipment never leaves the property and the on-road category barely applies. Aggregate operations do not get that luxury. The same fleet, sometimes the same truck on a different day, crosses back and forth between both categories multiple times a week, which means on-road and off-road fuel tracking has to happen at the vehicle level, not the site level, or the filing simply will not hold up.