Linked is IRS form 4136 . I would consult your tax preparer to get an interpretation, since there are numerous caution lines on the form. I think if you are a commecial fisherman ,then the US Govt considers you are harvesting the ocean like a farmer,which I believe is considered off road.
Our FL Keys Mobile delivery truck delivers us(non E10) to the dock AND charges Federal taxes for gasoline. If it is delivered to a diesel boat and it contains red dyed diesel fuel then it is not taxed federally..
After browsing the internet , you get a bunch of different outcomes from various state taxes..
Don't get caught with red dyed diesel in your private Duramax Chev truck... The fine hurts big time.
I never knew about LUST tax on aviation fuel (2d) . It goes to show that the govt does know about Lust;however some govt officials may deny it.
http://www.irs.gov/pub/irs-pdf/f4136.pdf