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Are there specific requirements to support exempt jet fuel sales to common carriers?

April 26, 2017carriers common exempt FUEL jet requirements sales support

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Are there specific requirements to support exempt jet fuel sales to common carriers?

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Please see Regulation 1137. You must keep an exemption certificate on file for each common carrier you claim on Schedule E and for each aircraft manufacturer you claim on Schedule D. Please also obtain the Certificate of Public Convenience and Necessity issued by the U.S. Department of Transportation [this is different than the Federal Aviation Administration (FAA) Air Carrier Certificate] from each common carrier to support the tax-exempt sale. Exempt sales to the armed forces must be supported by a government purchase order.