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It is for accounting but for tax purposes, tractor fuel being subject to road taxes, refer fuel being like ag fuel or any other fuel not used for on-road purposes. Rather than have two products, one dyed red, the other not, they just have the end user identify the purpose of the fuel.No different than using a gas pump for your car. Swipe your card, answer a few prompts, enter your PIN, pump. If you want to go inside to purchase something, clear the pump lane by moving forward.
The difference between tractor and reefer diesel is accounting! The bean counters need to allocate the expense to different categories.