Aviation Gasoline and Jet Fuel
Gross receipts derived from the sale of aviation gasoline and jet fuel are subject to the 7.00% combined general rate of sales and use tax.
For a business or person who is not registered with the Department and is required to collect and/or remit sales or use tax on aviation gasoline or jet fuel, register by completing Form NC-JFR, Registration Application for Jet Fuel Tax and submitting it to the Department. Gross receipts derived from the sale of aviation gasoline and jet fuel and the 7.00% combined general rate of sales and use tax thereon are to be reported to the Department on Form E-500E, Combined General Rate Sales and Use Tax Return.