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PIO-747 Sustainable Aviation Fuel Purchase Credit Transaction Participants

Sustainable Aviation Fuel Producer

Form ST-70-PROD

Used to certify the following to the air common carrier-purchaser:

  1. the fact that the product is Sustainable Aviation Fuel (SAF);
  2. the number of whole gallons of SAF included in the aviation fuel to which the certification applies; and
  3. if applicable, the number of gallons of soybean oil feedstock used to produce the SAF.

Sustainable Aviation Fuel Retailer

Form ST-70-C

Given to the seller by the air common carrier-purchaser to indicate the amount of Sustainable Aviation Fuel Purchase Credit (SAFPC) earned from a transaction, as well as the amount of SAFPC being used to satisfy tax on that transaction.

Records both the seller’s and air common carrier-purchaser’s information. The seller retains the original in its records.

Used by the seller to complete Form ST-72 while filing Form ST-70.

Form ST-72

Used by the seller (Part A) to report the amount of SAFPC used to satisfy tax during the reporting period for which the seller is filing Form ST-70.

Used by the seller (Part B, Item 3) to report the amount of SAF sold to air common carriers for use in Illinois during the reporting period for which the seller is filing Form ST-70.

Used by the air common carrier-purchaser who self-assess use tax (Part B, Item 4) to report the amount of SAF purchased for use in Illinois during the reporting period for which the air common carrier is reporting use tax on Form ST-70.

Sustainable Aviation Fuel Purchaser

(must be air common carrier to earn Sustainable Aviation Fuel Purchase Credit)

Form ST-70-C

Completed by the air common carrier-purchaser to indicate the amount of SAFPC earned from a transaction, as well as the amount of SAFPC being used to satisfy tax on that transaction. \

Records both the seller’s and air common carrier-purchaser’s information.

Copy retained by the air common carrier-purchaser in its records.

Required to be sent annually by the air common carrier-purchaser to the Illinois Department of Revenue. 

Form ST-72

Used by air common carrier-purchasers who self-assess use tax to report the amount of SAFPC used during the reporting period for which the air common carrier-purchaser is filing Form ST-70.

Used by air common carrier-purchasers who self-assess use tax to report the amount of SAF purchased for use in Illinois during the reporting period for which the air common carrier-purchaser is filing Form ST-70.

 PIO-747 (N-12/25)