Cal. Code Regs. tit. 18 § 1137

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

Section 1137 - Exempt Sales of Jet Fuel

(a) In General. Sales of aircraft jet fuel for propulsion of aircraft are subject to tax except sales to the following:

(1) A common carrier by air engaged in the business of transporting persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the authority of the laws of this state, of the United States or of any foreign government.

(2) 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.

(3) The armed forces of the United States.

(b) Evidence to Support Exemption.

(1) Exempt sales to common carriers and aircraft manufacturers must be supported by an exemption certificate as prescribed below.

___________________________

Name of Aircraft Jet Fuel Purchaser

___________________________

Address of Aircraft Jet Fuel Purchaser

This is to certify that all aircraft jet fuel purchased from __________ is exempt from aircraft jet fuel tax as a sale to:

Check one

	[]	(a)	A common carrier by air engaged in the business of transporting persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the authority of the laws of this state, of the United States or of any foreign Government. Certificate of public convenience and necessity number ________________________________________.
	[]	(b)	A person engaged in the business of constructing or reconstructing by manufacture or assembly of completed aircraft or modifying, over-hauling, repairing, maintaining or servicing of aircraft.

This certificate is valid until revoked in writing.

	___________________________Purchaser
	___________________________By
	___________________________Date

(2) Exempt sales to the armed forces must be supported by a government purchase order or other evidence of sale to the armed forces of the United States.

(3) It is necessary to obtain only one certificate to cover all sales. The certificate is valid until revoked in writing.

(c) Liability of Person Giving Certificate. Any person who certifies in writing to a jet fuel dealer that the sale or use of the aircraft jet fuel purchased by him is not subject to the jet fuel tax and who uses such fuel as an aircraft jet fuel user is liable for the tax with respect to such fuel at the time of such use. Such person shall report and pay the tax to the board as though he were an aircraft jet fuel dealer who made a taxable sale of the fuel at the time of the use.

Cal. Code Regs. Tit. 18, § 1137

1. New section filed 11-7-69 as an emergency; designated effective 11-10-69 (Register 69, No. 45).
2. Certificate of Compliance - Section 11422.1, Government Code, filed 1-8-70 (Register 70, No. 2).
3. Amendment filed 1-8-70; effective thirtieth day thereafter (Register 70, No. 2).
4. Amendment filed 12-16-70; effective thirtieth day thereafter (Register 70, No. 51).
5. Change without regulatory effect amending NOTE filed 6-5-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 23).

Note: Authority cited: Section 8251, Revenue and Taxation Code. Reference: Sections 7385- 7398, Revenue and Taxation Code.

1. New section filed 11-7-69 as an emergency; designated effective 11-10-69 (Register 69, No. 45).
2. Certificate of Compliance - Section 11422.1, Government Code, filed 1-8-70 (Register 70, No. 2).
3. Amendment filed 1-8-70; effective thirtieth day thereafter (Register 70, No. 2).
4. Amendment filed 12-16-70; effective thirtieth day thereafter (Register 70, No. 51).
5. Change without regulatory effect amending Note filed 6-5-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 23).