NAC365.151. When aviation fuel and fuel for jet or turbine-powered aircraft are deemed distributed and taxable.

Latest version.

For the purposes of this chapter, aviation fuel and fuel for jet or turbine-powered aircraft is deemed distributed and taxable when the fuel is received by a dealer or supplier for its own use, and the receiving dealer or supplier shall remit the tax. The sale of aviation fuel and fuel for jet or turbine-powered aircraft by a dealer or supplier to another dealer or supplier shall not be deemed taxable. All sales of aviation fuel and fuel for jet or turbine-powered aircraft made to unlicensed parties are taxable at the time of sale.

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');