The law is written this way (id the purchase) for a couple of reasons.
1. They don't want to be giving refunds to the person who fills his boat and his truck at the same gas station and tries to say it is all "off road" use.
2. Industrial companies, for example, may be filing for refunds quarterly, when they are using thousands of gallons. There is a lot more concern there about "inaccurate" reporting. When an audit is done "inaccurate" may turn into perjury. Yes, the state does do audits.
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