Publication 378 |
2000 Tax Year |
Aviation Fuel
The term aviation fuel means kerosene and any other
liquid, other than gasoline or diesel fuel, that is suitable for use
as a fuel in an aircraft.
Nontaxable Uses
The following are the uses of aviation fuel for which a credit or
refund may be allowable to an ultimate purchaser.
- On a farm for farming purposes.
- 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.
- Used other than as a fuel.
- In commercial aviation (other than foreign trade).
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