IRS Tax Forms  
Publication 378 2001 Tax Year

Aviation Gasoline

The term aviation gasoline means all special grades of gasoline suitable for use in aviation reciprocating engines and covered by ASTM specification D 910 or military specification MIL-G-5572.


Nontaxable Uses

The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser.

  • On a farm for farming purposes (credit only).
  • Export.
  • In foreign trade.
  • Certain helicopter and fixed-wing air ambulance uses.
  • In commercial aviation (other than foreign trade).

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