17 NCAC 07B .2105          AVIATION FUEL

Sales of aviation gasoline and other aviation fuel to users or consumers in this state are subject to the applicable statutory state and local sales or use tax. The federal tax on aviation gasoline or other aviation fuels which is levied by Chapter 32, Section 4081, of the Internal Revenue Code and the federal super fund tax are imposed on gasoline sold by any producer, terminal operator or importer of gasoline and shall be included in the sales price of aviation gasoline on which North Carolina sales tax is due.  The federal tax on noncommercial aviation gasoline and the federal tax on liquids sold for use or used for fuel in noncommercial aviation as levied by the provisions of Chapter 31, Section 4041, of the Internal Revenue Code, are taxes imposed at the retail level and these taxes are not includable in the sales price upon which North Carolina sales tax is due.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;

Eff. February 1, 1976;

Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; October 1, 1990; January 3, 1984.