FY 2025-24, Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2025
To: Registered retailers of aviation fuel in taxing jurisdictions whose tax rate is changing
Local government units are required to certify to the Illinois Department of Transportation by April 1 each year whether they have an “airport-related purpose” (35 ILCS 120/2-22). This certification allows the retailers’ occupation tax and service occupation tax imposed by the local government and administered by the Illinois Department of Revenue (IDOR) to include tax on aviation fuel. This informational bulletin provides a list of the changes in local sales tax rates on aviation fuel that take effect in certain taxing jurisdictions on July 1, 2025, due to the certification requirement.
See FY 2025-24, Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2025 for more information.