HB279 Alabama 2013 Session

Under current law, certain sales of aviation jet fuel are exempt from the excise tax provided for in Section 40-17-325(a) that is paid at the rack. Additionally, aviation jet fuel is subject to the sales and use tax provisions of Chapter 23 of Title 40

This bill provides for a refund of excise tax paid on purchases of aviation jet fuel made by air carriers conducting all-cargo operations engaged in international flights. In addition, this bill exempts purchases of aviation jet fuel made by these air carriers from sales tax and exempts the use, storage or consumption of this jet fuel from the use tax

Relating to aviation jet fuel; to amend Section 40-17-239, Code of Alabama 1975, to provide for refunds of excise tax paid on purchases of jet fuel made by air carriers conducting scheduled all-cargo operations engaged in international flights; to amend Section 40-23-4, Code of Alabama 1975, to exempt from sales tax purchases of aviation jet fuel made by air carriers conducting scheduled all-cargo operations engaged in international flights; and to amend Section 40-23-62, Code of Alabama 1975, to exempt from use tax the use, storage or consumption of aviation jet fuel made by air carriers conducting scheduled all-cargo operations engaged in international flights.