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Important Notice: Aviation Gasoline and Jet Fuel

This document serves as notice that effective January 1, 2016, N.C. Gen. Stat. § 105-164.4(a)(15) imposes the 7% combined general rate of sales and use tax to the gross receipts derived from the sale of aviation gasoline and jet fuel sold at retail or purchased for storage, use, or consumption in this State on or after January 1, 2016. Effective January 1, 2016, N.C. Gen. Stat. § 105-164.13(11b) provides an exemption from sales and use tax for aviation gasoline and jet fuel sold to an interstate air business for use in a commercial aircraft on or after January 1, 2016.

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in_aviation_gasoline_and_jet_fuel.pdf

PDF • 175.6 KB - May 09, 2018
Sales & Use Tax

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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/important-notice-aviation-gasoline-and-jet-fuel