Aviation Gasoline and Jet Fuel
What Sales and Use Tax is Due?
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.
How to File and Pay?
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.
How Do I Find More Resources?
- Sales and Use Tax Bulletin 12 - Aviation Gasoline and Jet Fuel
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