Here is a link to the IRS's list of loading racks that lift taxable fuels. https://www.irs.gov/pub/irs-utl/tcn_db.pdf If you are considering a job hauling fuel it might be helpful to look for carriers with terminals in the areas near these facilities.
The previous link no longer works, here is the current page with listings available in PDF and XLXS formats. Terminal Control Number TCN Terminal Locations Directory | Internal Revenue Service
