Sorry in case this is off-topic:
Does Amtrak pay gas tax on the Diesel used in its equipment?
It seems like US commercial aviation just pays a reduced rate in gas tax. What about Amtrak?
On the following web page, it seems to be indicated that there are no exceptions, then again, it says aviation is excempt:
"Is anyone exempt from the fuel tax?
The IRS defines taxable events for motor fuel, which are specific to the types of fuel. For the majority of motor fuel used in the United States (gasoline and diesel) the only exemptions would be for licensed exporters who are delivering product out of the US, and for dyed diesel and dyed kerosene out of terminals approved by the IRS for such activity."
see here:
http://www.fhwa.dot.gov/motorfuel/faqs.htm#q5
"Is jet fuel and aviation gas subject to the fuel tax?
Jet fuel and aviation gas are similar to kerosene and gasoline. These fuels are not only subject to any applicable taxes when used in aircraft, but would also be subject to the fuel taxes when use in vehicles operating on the highway. The amount of tax would be based on the use, not the type of fuel that is used."
http://www.fhwa.dot.gov/motorfuel/faqs.htm#q12
Anyone happen to know what the exact situation is like in the United States?
It is known for some other countries that the railroad companies have to pay the complete fuel tax there (but aviation doesn't)...