Aviation Gas and Fuel


Petroleum Tax Fact Sheet 600


Aviation gasoline is any gasoline that is used to produce or generate power for propelling internal combustion engine aircraft.

It includes any gasoline that meets American Society for Testing and Materials (ASTM) specification D910-16, or any ASTM specification as aviation gasoline, and is invoiced and billed by:

  • A producer, manufacturer, refiner, or blended to a distributors or dealer
  • A distributor to a dealer or consumer
  • A dealer to a consumer

It also includes any gasoline sold to a dealer of aviation gasoline for dispensing directly into the fuel tank of an aircraft.

Tax Rates and Reporting Requirements

The tax rate depends on the type of gasoline.  The rate for most aviation gasoline is 5 cents per gallon.  All taxes, inspection fees, and cleanup fees (when applicable) are to be reported and paid by the first consignee.  If the consignee is not a licensed distributor, the supplier will be responsible for all taxes and fees.


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