What kinds of jet fuel sales are exempt?
• Sales of aircraft jet fuel for the propulsion of an aircraft are taxable except for sales of aircraft jet fuel to: • An air common carrier engaged in the business of transporting people or property for hire or compensation under a certificate of public convenience and necessity issued under the authority of the laws of California, the United States, or any foreign government. • A person engaged in the business of constructing or reconstructing by manufacture or assembly of completed aircraft, or modifying, overhauling, repairing, maintaining, or servicing of aircraft. • The armed forces of the United States. • Other Jet Fuel Dealers or nonusers who certify in writing that the fuel purchased will not be used to power an aircraft. See Regulation 1137 for additional information.
