To create a sales and use tax exemption for heating oils. Heating oil is defined as, “means any petroleum product used for space heating in oil-fired furnaces, heaters, and boilers, including stove oil, diesel fuel, or kerosene.” Oils used for motor vehicles, buses, trains, boats, aircraft, any off-highway equipment not used for space heating, or for industrial processing or the generation of electrical energy would not be exempt from the sales and use tax.   Official Text and Analysis.