86 Ill. Adm. Code 130.541 — Returns for Aviation Fuel

# Returns for Aviation Fuel

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.541 RETURNS FOR AVIATION FUEL

Section 130.541 Returns for Aviation Fuel a) Every person engaged in the business of selling aviation fuel at retail in this State during the preceding calendar month shall, instead of reporting and paying tax as otherwise required by Section 3 of the Retailers' Occupation Tax Act ("Act"), report and pay such tax on a separate aviation fuel tax return. The requirements related to the return shall be as provided in Section 3 of the Act. All sales of aviation fuel must be reported and the tax paid on Form ST-70, Aviation Fuel Sales and Use Tax Return. Receipts from the sale of aviation fuel must continue to be reported as total receipts on Form ST-1, Sales and Use Tax and E911 Surcharge Return, and then deducted as an Other Deduction on Schedule A, using the description "Sales of Aviation Fuel." b) Notwithstanding any other provisions of the Act to the contrary, retailers selling aviation fuel shall file all aviation fuel tax returns and shall make all aviation fuel tax payments by electronic means in the manner and form required by the Department. "Aviation fuel" means jet fuel and aviation gasoline. c) The discount under the Act is not allowed for the 1.25% portion of taxes paid on aviation fuel that is subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed under the Act for the 5% portion of taxes paid on aviation fuel is allowed only for returns filed in the manner required by the Act. [35 ILCS 120/3] If the aviation return and payment are not made electronically, then the discount is disallowed. For information regarding any Sustainable Aviation Fuel Purchase Credit, see 86 Ill. Adm. Code 130.333. (Source: Added at 49 Ill. Reg. 3180, effective February 26, 2025)

Section 130.541 Returns for Aviation Fuel

a) Every person engaged in the business of selling aviation fuel at retail in this State during the preceding calendar month shall, instead of reporting and paying tax as otherwise required by Section 3 of the Retailers' Occupation Tax Act ("Act"), report and pay such tax on a separate aviation fuel tax return. The requirements related to the return shall be as provided in Section 3 of the Act. All sales of aviation fuel must be reported and the tax paid on Form ST-70, Aviation Fuel Sales and Use Tax Return. Receipts from the sale of aviation fuel must continue to be reported as total receipts on Form ST-1, Sales and Use Tax and E911 Surcharge Return, and then deducted as an Other Deduction on Schedule A, using the description "Sales of Aviation Fuel."

b) Notwithstanding any other provisions of the Act to the contrary, retailers selling aviation fuel shall file all aviation fuel tax returns and shall make all aviation fuel tax payments by electronic means in the manner and form required by the Department. "Aviation fuel" means jet fuel and aviation gasoline.

c) The discount under the Act is not allowed for the 1.25% portion of taxes paid on aviation fuel that is subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed under the Act for the 5% portion of taxes paid on aviation fuel is allowed only for returns filed in the manner required by the Act. [35 ILCS 120/3] If the aviation return and payment are not made electronically, then the discount is disallowed. For information regarding any Sustainable Aviation Fuel Purchase Credit, see 86 Ill. Adm. Code 130.333.

(Source: Added at 49 Ill. Reg. 3180, effective February 26, 2025)