3/3 As a start: This instantly destroys the case for electrification of farm vehicles. With no sales tax and no excise tax the fuel costs will win from electricity that does have some taxes on it.
It also decreases the incentive for sensible use of existing diesel vehicles.
Using an old diesel tractor for pumping well water? Sure, no need to replace that with an electric pump.
Buying a small (electric or diesel) frontloader for light farm work? Naa, we'll use the massive one for that.