I don't need a tax number to buy off-road diesel. I go to the off-road pump, fill a couple of 5 gal fuel containers, pay the man, and leave. Besides the cost, the risk of a fire from gas stored or shelved is higher. I'm not afraid of filling up my diesel tanks when I run low during mowing. With gas, I am. Plus, I have not seen that many 72" decks available for gasoline powered mowers. 50 and 60's, yes. With my 72" deck, it's one pass along the driveway on each side and a down and back on the roadsides. My gas mower needed more passes --> more time = more gas = more money.