The whole point of the earlier post was that OP was full of crap. The tax department memo says nothing about deducting the cost of fuel. It only addresses the claim for fuel tax credits based on fuel purchased in NYS. All the memo does is say that a person subject to highway use tax/Fuel tax cannot claim a credit for fuel taxes paid on the IFTA return for fuel purchased from reservations because they don't charge the customer fuel taxes.
Ii's so simple even a caveman could understand it. But apparently the OP can't comprehend what he finds on the net, so he just makes up inane assertions for thread titles.
The cost of the fuel is deductible if used for business purposes. The fuel tax has nothing to do with deducting the cost of the fuel. Just like sales tax one avoids by buying a business computer on the net has nothing to do with taking a section 179 deduction for the cost of the computer. You can take a section 179 deduction for the computer but you can't deduct a sales tax you didn't pay, and if you file a use tax return, you can't take credit for the sales tax you never paid. But you can still deduct the actual amount you did pay for the computer on your income tax return.