Florida – Taxability of Aviation Fuel

SALT Report 1654 – The Florida Department of Revenue issued an information guide regarding motor fuels taxes and sales and use taxes applicable to aviation gasoline that has an octane rating greater than 75 or a lead content greater than .05 grams per gallon.  The applicable taxability is determined by the type of sale and the end use of the aviation gasoline.
Sales of aviation fuel are taxable as follows:
Sales to wholesalers – A terminal supplier will collect aviation fuel tax of 6.9 cents per gallon.
Sales to fixed base operators (FBO) – Terminal suppliers must obtain written certification from the FBO that shows the number of gallons purchased for use in an aircraft. Terminal suppliers should collect aviation fuel tax at 6.9 cents per gallon on fuel identified for use in an aircraft.
Sales to retail dealers – Terminal suppliers should collect sales tax at the rate of 6% plus any applicable discretionary sales surtax.
Sales directly to end users – Terminal suppliers should collect sales tax at the rate of 6% plus any applicable discretionary sales surtax unless the fuel is for use in an aircraft.  In that case, the end user must pay the terminal supplier an aviation fuel tax of 6.9 cents per gallon and it must provide the terminal supplier with a signed affidavit.
Affidavits must include:
  • The purchaser’s name
  • The purchaser’s address
  • A statement that the fuel will be or was used in an aircraft, and
  • The tail-wing number of the aircraft the fuel will be or was placed in for use
The guide also provides information for wholesalers, blenders, and retail dealers.
For Further Information: