I'm pretty sure, most of these weird laws are for farmers/ranchers. For whatever reason, they chose to word it more generically that sounds ridiculous applying it to everyone. Just like the whole red dye diesel, farmers just get special carve outs to give them a fighting chance on surviving to be able to provide us affordable food.
That is more because the gas tax is intended to pay for the roads. Red-dye diesel is declaring your intention to use the vehicle exclusively off-road, and thus not needing to be subject to the gas tax.