Aviation Fuel

The term aviation fuel means any 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.
• Certain helicopter and fixed-wing air ambulance uses.
• Used other than as a fuel.
• In commercial aviation (other than foreign trade).

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