Publication 378 |
2000 Tax Year |
Aviation Gasoline
The term aviation gasoline means all special grades of
gasoline that are suitable for use in aviation reciprocating engines
and covered by ASTM specification D 910 or military specification
MIL-G-5572.
Nontaxable Uses
The following are the uses of aviation gasoline for which a credit
or refund may be allowable to an ultimate purchaser.
- On a farm for farming purposes (credit only).
- Export.
- In foreign trade.
- In military aircraft.
- Certain helicopter and fixed-wing air ambulance uses.
- By a nonprofit educational organization.
- By a state or local government.
- By an aircraft museum.
- In commercial aviation (other than foreign trade).
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