What are taxable miles?
Taxable miles are the sum total of the miles you traveled in any jurisdiction that are taxable. If a jurisdiction allows any exemptions and you qualify, you may deduct the miles you operated under that exemption from your taxable miles. Example: Ohio exempts all two-axle trucks operated without a trailer and two-axle trucks operated with a trailer weighing under 3,000 pounds empty. If any of your operations in Ohio meet this criteria, you may deduct those miles from your taxable miles in Ohio. If you operated under a temporary fuel trip permit, you may deduct the miles you operated under the permit in each jurisdiction from the taxable miles for that jurisdiction.