Palestinians said the truck took a wrong turn and ended up near Israeli forces in central Gaza early on Friday. A tank then fired a shell which hit the vehicle.
The driver escaped but a passenger was wounded and later died.
The Israeli military said the truck had been driven within 30 metres of an Israeli position and the driver had ignored orders to stop before the shell was fired.
Israeli planes later destroyed a bridge in the central Gaza Strip, wounding a civilian, Palestinian security sources said. It was the fourth bridge destroyed by Israel since the offensive in Gaza began two weeks ago.
Offices belonging to Hamas politicians and alleged militant training camps in northern Gaza were also hit.
On Friday, witnesses reported that Israeli tanks were moving in southern Gaza. The military said they were rotating forces in and out of the territory.
More than 80 Palestinians have been killed during Israeli incursions into Gaza which Tel Aviv says is to rescue a soldier captured in a cross-border raid on June 25 and stop fighters from firing rockets into Israel.
Hamas politician Mushir al-Masri said Israel's offensive would not achieve its goals. "The Zionists are mistaken if they think that solving the case of their captured soldier can come through escalation. This case is not gong to be solved for free."
Israel has said it will not negotiate or release prisoners in exchange for the soldier, Corporal Gilad Shalit.