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Tax Bulletin 7-01
Effective Date: July 1, 2001 |
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Re: Legislation Affecting Aviation Fuel Tax
Aviation Fuel Tax Increase
The 1999 Utah Legislature passed Senate Bill 132, Aviation Fuel Tax Amendments, increasing the aviation fuel tax when the fuel is not purchased for use by a federally certificated air carrier.
Utah law defines aviation fuel as fuel that is sold at airports and used exclusively for the operation of aircraft.
Except as provided below, Senate Bill 132 increases the tax on aviation fuel from eight cents per gallon to nine cents per gallon for purchases occurring on or after July 1, 2001.
Aviation fuel purchased for use by a federally certificated air carrier remains subject to a tax of four cents per gallon.
A federally certificated air carrier means a person who holds a certificate issued by the Federal Aviation Administration authorizing the person to conduct an all-cargo operation or scheduled operation, as defined in 14 C.F.R. Section 119.3.
As a reminder, when preparing the Aviation Fuel Schedule K1 or Aviation Fuel Schedule K2, aviation fuel distributors must use airport names that are shown in the "Licensed Utah Airports" list in the instructions for those schedules. If you sold aviation fuel to an airport not shown on the "Licensed Utah Airports" list, please describe that airport by its most commonly used name, or by the closest city or town.
Aviation Fuel Tax Refund for Certain Purchases of Aviation Fuel
The 2001 Utah Legislature passed Senate Bill 49, authorizing a refund of $.015 per gallon of aviation fuel tax paid by federally certificated air carriers for purchases of aviation fuel at Salt Lake International Airport.
A federally certificated air carrier may claim the refund for qualified purchases by filing form TC-119, Application for Refund of Aviation Fuel Purchased at the Salt Lake International Airport, with the Tax Commission. Form TC-119 may not be filed more often than on a monthly basis. A federally certificated air carrier may also obtain form TC-119 by calling the Tax Commission at (801) 297-6700.
| Questions: | |
| Homepage: www.tax.ex.state.ut.us Phone: (801) 297-2200 Toll Free: 1-800-662-4335 TDD: (801) 297-2020 |
Changes in Utah laws or Tax Commission rules may supersede this Tax Bulletin. For the most current guidance relating to state and local taxation, including local sales tax rates, please access the Tax Commission Internet website at www.tax.ex.state.ut.us.
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